178(1)Amend section 122(1) (interpretation of Parts 1 to 6 and supplementary provisions) as follows.U.K.
(2)Insert the following definitions in the appropriate places—
““the benefits code” has the meaning given by section 63(1) of ITEPA 2003;”
““the employment income Parts of ITEPA 2003” means Parts 2 to 7 of that Act;”
““excluded employment” has the meaning given by section 63(4) of ITEPA 2003;”
““general earnings” has the meaning given by section 7 of ITEPA 2003 and accordingly sections 3 and 112 of this Act do not apply in relation to the word “earnings” when used in the expression “general earnings”;”
““ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003;”.
(3)In the definition of “PAYE settlement agreement” for “section 206A of the Income and Corporation Taxes Act 1988” substitute “ Chapter 5 of Part 11 of ITEPA 2003 ”.