SCHEDULES

SCHEDULE 6Consequential Amendments

Part 2Other enactments

Social Security Contributions and Benefits Act 1992 (c. 4)

178

(1)

Amend section 122(1) (interpretation of Parts 1 to 6 and supplementary provisions) as follows.

(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 ”.