Employment income
4(1)Section 10 (meaning of “taxable earnings” etc) is amended as follows.
(2)In subsection (2), for the words after “with” substitute “Chapters 4 and 5 of this Part”.
(3)After subsection (3) insert—
“(4)Subsection (3) is subject to Chapter 5A of this Part (certain specific employment income under Part 7: individuals to whom to remittance basis applies).”