SCHEDULES

SCHEDULE 6Consequential Amendments

Part 2Other enactments

199Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

1

Amend section 121(1) (interpretation of Parts 1 to 6 and supplementary provisions) as follows.

2

Insert the following definitions in the appropriate places—

“the benefits code” has the meaning given by section 63(1) of ITEPA 2003;

“the employment income Parts of ITEPA 2003” means Parts 2 to 7 of that Act;

“excluded employment” has the meaning given by section 63(4) of ITEPA 2003;

“general earnings” has the meaning given by section 7 of ITEPA 2003 and accordingly sections 3 and 112 of this Act do not apply in relation to the word “earnings” when used in the expression “general earnings”;

“ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003;

3

In the definition of “PAYE settlement agreement” for “section 206A of the Income and Corporation Taxes Act 1988” substitute “Chapter 5 of Part 11 of ITEPA 2003”.