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Income Tax (Earnings and Pensions) Act 2003
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- UK Public General Acts
- 2003 c. 1
- SCHEDULE 6
- Part 2
- Paragraph 145
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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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