Taxes Management Act 1970 (c. 9)
This section has no associated Explanatory Notes
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”.