18.  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.