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15. In regulation 67 (collection and recovery of earnings-related contributions and Class 1B contributions)—
(a)in paragraph (1) for the words from “emoluments” to the end of the paragraph substitute—
“general earnings from an office or employment by virtue of regulations under section 684 of ITEPA 2003 (PAYE Regulations).”; and
(b)in paragraph (2) for “the Income Tax (Employments) Regulations 1993” substitute “the PAYE Regulations”.
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