SCHEDULES
SCHEDULE 6Consequential Amendments
Part 2Other enactments
Taxes Management Act 1970 (c. 9)
135
1
Amend section 70 (evidence) as follows.
F12
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3
In subsection (4) for “emoluments” in both places where it occurs substitute “
earnings or amounts treated as earnings
”
.
4
After subsection (4) insert—
5
In subsection (4) “earnings or amounts treated as earnings” means earnings or amounts treated as earnings which constitute employment income (see section 7(2)(a) or (b) of ITEPA 2003).