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Income Tax (Earnings and Pensions) Act 2003

Paragraphs 169 to 185

3628.These paragraphs make amendments to the Social Security Contributions and Benefits Act 1992 (“SSCBA”). Most of the amendments change the ICTA references to Schedule E to the terms used in this Act for employment income and are straightforward.

3629.The term “emoluments” is used in many of the provisions and has been replaced with “general earnings”.

3630.The replacement of section 10(7) of SSCBA 1992 with subsections (7), (7A) and (7B) provides the equivalent provision through this Act which ensures that Class 1A NICs are applied only to those benefits which remain chargeable to income tax.

3631.The definitions of all the terms have been placed in section 122 of SSCBA 1992.

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