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In regulation 73 (Class 1A contribution due on cessation of business)—

a

in paragraph (1) for “emoluments” substitute “ general earnings ”;

b

in paragraph (2)—

i

after “14 days” insert “ or where payment is made by an approved method of electronic communications in respect of earnings paid after 5th April 2004, 17 days ”;

ii

for “income tax month”, in each place where it occurs, substitute “ tax month ”; and

c

in paragraph (4)—

i

after the definition of “employer” insert—

“general earnings” means so much of a person’s remuneration or profits derived from employed earner’s employment as constitutes earnings for the purposes of the Act;

ii

for “income tax month”, in each place where it occurs, substitute “ tax month ”; and

iii

in the definition of “relevant final tax month” (as amended by head (ii) of this sub-paragraph)—

aa

for “final payment of emoluments” substitute “ final payment of general earnings ”; and

bb

omit the words from “and for these purposes” to the end of the definition.