144U.K.Schedule 15 to the Finance Act 1973 (territorial extension of charge to tax — supplementary provisions) is amended as follows.
145U.K.In paragraph 2(b) for “emoluments” substitute “ earnings or amounts treated as earnings which constitute employment income (see section 7(2)(a) or (b) of the Income Tax (Earnings and Pensions) Act 2003& ”.
146U.K.In paragraph 5 for “Schedule E” substitute “ the Income Tax (Earnings and Pensions) Act 2003 ”.