This section has no associated Explanatory Notes
92(1)Amend section 644 (meaning of “relevant earnings”) as follows.
(2)In subsection (2)(a) for “emoluments chargeable under Schedule E” substitute “general earnings”.
(3)In subsection (2)(b) for “emoluments of” substitute “earnings from”.
(4)In subsection (3) for “emoluments”, in both places where it occurs, substitute “general earnings”.
(5)In subsection (4)(a) for “Schedule E” substitute “ITEPA 2003”.
(6)In subsection (4)(b) for “section 148” substitute “Chapter 3 of Part 6 of ITEPA 2003 (payments and benefits on termination of employment etc.)”.
(7)In each of the following provisions for “emoluments” substitute “general earnings”—
(a)subsection (5);
(b)subsection (6A);
(c)subsection (6D)(c);
(d)subsection (6E)(d).