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Income Tax (Earnings and Pensions) Act 2003

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This is the original version (as it was originally enacted).

Finance Act 1973 (c. 51)

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145In paragraph 2(b) for “emoluments” substitute “earnings or amounts treated as earnings which constitute employment income (see section 7(2)(a) or (b) of the Income Tax (Earnings and Pensions) Act 2003)”.

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