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Income Tax (Earnings and Pensions) Act 2003
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- UK Public General Acts
- 2003 c. 1
- SCHEDULE 6
- Part 2
- Paragraph 193
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Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
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193(1)Amend section 4 (payments treated as remuneration and earnings) as follows.
(2)For subsection (4)(a) substitute—
“(a)the amount of any gain calculated under section 479 or 480 of ITEPA 2003 in respect of which an amount counts as employment income of the earner under section 476 or 477 of that Act (charge on exercise, assignment or release of share option);”.
(3)In subsection (4)(b) for “section 313 of the 1988 Act” substitute “section 225 or 226 of ITEPA 2003”.
(4)In subsection (6)(a) for “Schedule E” substitute “the employment income Parts of ITEPA 2003”.
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