Amendment to the Categorisation Regulations and the Northern Ireland Categorisation Regulations34
1
The Categorisation Regulations and the Northern Ireland Categorisation Regulations are amended as follows.
2
In regulation 2 of both instruments (treatment of earners in one category falling within another category and disregard of employments) for “emoluments chargeable to income tax under Schedule E”, wherever the phrase occurs, substitute “
general earnings
”
.
3
In paragraphs 5 and 5A M1 of Column A of Schedule 1 to both instruments (employments which are treated as employed earner’s employments) for “emoluments chargeable to income tax under Schedule E”, substitute “
general earnings
”
.
F14
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F25
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