This section has no associated Explanatory Notes
135(1)Amend section 70 (evidence) as follows.U.K.
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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).”
Textual Amendments
F1Sch. 6 para. 135(2) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 11(f)