SCHEDULES
SCHEDULE 6Consequential Amendments
Part 2Other enactments
Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
199
1
Amend section 121(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
”
.