Income Tax (Earnings and Pensions) Act 2003 (c. 1)

SCHEDULES

SCHEDULE 6 Consequential Amendments

Part 2 Other enactments

Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19))

164 In paragraph 1 of Schedule 4 to the Insolvency (Northern Ireland) Order 1989 (the categories of preferential debts)—

(a) in sub-paragraph (1), for “emoluments” substitute “taxable earnings (as defined by section 10 of the Income Tax (Earnings and Pensions) Act 2003)”; and

(b) in sub-paragraph (2), for “section 203 of the Income and Corporation Taxes Act 1988 (pay as you earn)” substitute “regulations made under section 684 of that Act (PAYE regulations)”.