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Income Tax (Earnings and Pensions) Act 2003
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- UK Public General Acts
- 2003 c. 1
- SCHEDULE 6
- Part 2
- Paragraph 134
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Taxes Management Act 1970 (c. 9)
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134In section 64(1A)(a) (priority of claim for tax in Scotland)—
(a)for “emoluments” substitute “taxable earnings (as defined by section 10 of ITEPA 2003)”;
(b)for “section 203 of the principal Act (pay as you earn)” substitute “PAYE regulations”.
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