SCHEDULES
SCHEDULE 6Consequential Amendments
Part 2Other enactments
Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
196
1
Amend section 10ZA (liability of third party provider of benefits in kind) as follows.
2
In subsection (1)(a) for “an emolument” substitute “
general earnings
”
.
3
Amend subsection (1)(b) as follows—
a
for “the emolument, in so far as it is one in respect of which” substitute “
the general earnings, in so far as they are ones in respect of which
”
;
b
for “consists” substitute “
consist
”
.
4
In subsection (2), in the words after paragraph (b) for “an emolument” substitute “
general earnings
”
.
5
In subsection (6) for “section 168(4) of the Income and Corporation Taxes Act 1988” substitute “
section 721(5) of ITEPA 2003
”
.