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Income Tax (Earnings and Pensions) Act 2003

This section has no associated Explanatory Notes

182U.K.In section 171(1) (interpretation of Part 12), in paragraph (a) of the definition of “employee” for “emoluments chargeable to income tax under Schedule E” substitute “ general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003) ”.