SCHEDULES
SCHEDULE 6Consequential Amendments
Part 2Other enactments
Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
198
1
Amend section 10A (Class 1B National Insurance contributions) as follows.
2
In subsection (1) for “emoluments” substitute “
general earnings
”
.
3
In subsection (2)(a) for “the emoluments included” substitute “
the general earnings included
”
.
4
In subsection (4) for “Emoluments are chargeable emoluments” substitute “
General earnings are chargeable emoluments
”
.
5
In subsection (5) for “emoluments” in both places where it occurs substitute “
general earnings
”
.