Social Security Contributions and Benefits Act 1992 (c. 4)
This section has no associated Explanatory Notes
182In section 171(1) (interpretation of Part 12), in paragraph (a) of the definition of “employee” for “emoluments chargeable to income tax under Schedule E” substitute “general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003)”.