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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F25

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .