SCHEDULES
SCHEDULE 2Office holders in receipt of “earnings” to be employed earners: consequential provision
SSCB(NI)A 1992
11
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)
”
.