Income Tax (Earnings and Pensions) Act 2003

248 (1) Amend section 20 (employments and offices) as follows. U.K.

(2) In subsection (2)—

(a) for “emoluments” substitute “ earnings ”; and

(b) for “do not fall within Case I or II of Schedule E” substitute “ fall within section 22 or 26 of ITEPA 2003 ”.

(3) In subsection (3)—

(a) for “those emoluments” substitute “ those earnings ”; and

(b) for “other emoluments” substitute “ other taxable earnings (as defined by section 10 of ITEPA 2003) ”.