177(1)Amend section 10A (Class 1B National Insurance contributions) as follows.
(2)In subsection (1) for “emoluments” substitute “general earnings”.
(3)In subsection (2)(a) for “the emoluments included” substitute “the general earnings included”.
(4)In subsection (4) for “Emoluments are chargeable emoluments” substitute “General earnings are chargeable emoluments”.
(5)In subsection (5) for “emoluments” in both places where it occurs substitute “general earnings”.