SCHEDULES

SCHEDULE 2Office holders in receipt of “earnings” to be employed earners: consequential provision

SSCB(NI)A 1992

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In section 167ZJ(2)(a) (definition of “employee” for Part 12ZA of that Act: ordinary and additional statutory paternity pay), for “emoluments chargeable to income tax under Schedule E” substitute “ earnings (within the meaning of Parts 1 to 5 above) ”.