Income Tax (Earnings and Pensions) Act 2003 (c. 1)

SCHEDULES

SCHEDULE 6 U.K. Consequential Amendments

Part 1 U.K. Income and Corporation Taxes Act 1988

95 (1) Amend section 646A (earnings from associated employments) as follows. U.K.

(2) In subsection (2) for “emoluments” substitute “ general earnings ”.

(3) In subsection (3) for “emoluments” substitute “ general earnings ”.