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SCHEDULES

Section 15

SCHEDULE 2U.K.Office holders in receipt of “earnings” to be employed earners: consequential provision

SSCBA 1992U.K.

1U.K.SSCBA 1992 is amended as follows.

Commencement Information

I1Sch. 2 para. 1 wholly in force at 13.5.2014; Sch. 2 para. 1 in force at Royal Assent but the amendments made by this provision come into force at 13.5.2014, see s. 15(4)

2U.K.In section 7(1)(b) (definition of “secondary contributor” in relation to office holders), omit “general” in both places it appears.

Commencement Information

I2Sch. 2 para. 2 wholly in force at 13.5.2014; Sch. 2 para. 2 in force at Royal Assent but the amendments made by this provision come into force at 13.5.2014, see s. 15(4)

3U.K.In section 163(1) (interpretation of Part 11 of that Act: statutory sick pay), in paragraph (a) of the definition of “employee”, for “general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003)” substitute “ earnings (within the meaning of Parts 1 to 5 above) ”.

Commencement Information

I3Sch. 2 para. 3 wholly in force at 13.5.2014; Sch. 2 para. 3 in force at Royal Assent but the amendments made by this provision come into force at 13.5.2014, see s. 15(4)

4U.K.In section 171(1) (interpretation of Part 12 of that Act: statutory maternity pay), in paragraph (a) of the definition of “employee”, for “general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003)” substitute “ earnings (within the meaning of Parts 1 to 5 above) ”.

Commencement Information

I4Sch. 2 para. 4 wholly in force at 13.5.2014; Sch. 2 para. 4 in force at Royal Assent but the amendments made by this provision come into force at 13.5.2014, see s. 15(4)

5U.K.In section 171ZJ(2)(a) (definition of “employee” for Part 12ZA of that Act: ordinary and additional statutory paternity pay), for “general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003)” substitute “ earnings (within the meaning of Parts 1 to 5 above) ”.

Commencement Information

I5Sch. 2 para. 5 wholly in force at 13.5.2014; Sch. 2 para. 5 in force at Royal Assent but the amendments made by this provision come into force at 13.5.2014, see s. 15(4)

6U.K.In section 171ZS(2)(a) (definition of “employee” for Part 12ZB of that Act: statutory adoption pay), for “general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003)” substitute “ earnings (within the meaning of Parts 1 to 5 above) ”.

Commencement Information

I6Sch. 2 para. 6 wholly in force at 13.5.2014; Sch. 2 para. 6 in force at Royal Assent but the amendments made by this provision come into force at 13.5.2014, see s. 15(4)

SSCB(NI)A 1992U.K.

7U.K.SSCB(NI)A 1992 is amended as follows.

Commencement Information

I7Sch. 2 para. 7 wholly in force at 13.5.2014; Sch. 2 para. 7 in force at Royal Assent but the amendments made by this provision come into force at 13.5.2014, see s. 15(4)

8U.K.In section 7(1)(b) (definition of “secondary contributor” in relation to office holders), omit “general” in both places it appears.

Commencement Information

I8Sch. 2 para. 8 wholly in force at 13.5.2014; Sch. 2 para. 8 in force at Royal Assent but the amendments made by this provision come into force at 13.5.2014, see s. 15(4)

9U.K.In section 159(1) (interpretation of Part 11 of that Act: statutory sick pay), in paragraph (a) of the definition of “employee”, for “general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003)” substitute “ earnings (within the meaning of Parts 1 to 5 above) ”.

Commencement Information

I9Sch. 2 para. 9 wholly in force at 13.5.2014; Sch. 2 para. 9 in force at Royal Assent but the amendments made by this provision come into force at 13.5.2014, see s. 15(4)

10U.K.In section 167(1) (interpretation of Part 12 of that Act: statutory maternity pay), in paragraph (a) of the definition of “employee”, for “general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003)” substitute “ earnings (within the meaning of Parts 1 to 5 above) ”.

Commencement Information

I10Sch. 2 para. 10 wholly in force at 13.5.2014; Sch. 2 para. 10 in force at Royal Assent but the amendments made by this provision come into force at 13.5.2014, see s. 15(4)

11U.K.In section 167ZJ(2)(a) (definition of “employee” for Part 12ZA of that Act: ordinary and additional statutory paternity pay), for “emoluments chargeable to income tax under Schedule E” substitute “ earnings (within the meaning of Parts 1 to 5 above) ”.

Commencement Information

I11Sch. 2 para. 11 wholly in force at 13.5.2014; Sch. 2 para. 11 in force at Royal Assent but the amendments made by this provision come into force at 13.5.2014, see s. 15(4)

12U.K.In section 167ZS(2)(a) (definition of “employee” for Part 12ZB of that Act: statutory adoption pay), for “emoluments chargeable to income tax under Schedule E” substitute “ earnings (within the meaning of Parts 1 to 5 above) ”.

Commencement Information

I12Sch. 2 para. 12 wholly in force at 13.5.2014; Sch. 2 para. 12 in force at Royal Assent but the amendments made by this provision come into force at 13.5.2014, see s. 15(4)

Pension Schemes Act 1993 (c. 48)U.K.

13U.K.In section 181(1) of the Pension Schemes Act 1993 (general interpretation), in the definition of “employee”, for “general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003)” substitute “ earnings ”.

Commencement Information

I13Sch. 2 para. 13 wholly in force at 13.5.2014; Sch. 2 para. 13 in force at Royal Assent but the amendments made by this provision come into force at 13.5.2014, see s. 15(4)

Pension Schemes (Northern Ireland) Act 1993 (c. 49)U.K.

14U.K.In section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 (general interpretation), in the definition of “employee”, for “general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003)” substitute “ earnings ”.

Commencement Information

I14Sch. 2 para. 14 wholly in force at 13.5.2014; Sch. 2 para. 14 in force at Royal Assent but the amendments made by this provision come into force at 13.5.2014, see s. 15(4)