Income Tax (Earnings and Pensions) Act 2003

Taxes Management Act 1970 (c. 9)

134 In 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”.