15. In regulation 67 (collection and recovery of earnings-related contributions and Class 1B contributions)—
(a)in paragraph (1) for the words from “emoluments” to the end of the paragraph substitute— “ general earnings from an office or employment by virtue of regulations under section 684 of ITEPA 2003 (PAYE Regulations). ”; and
(b)in paragraph (2) for “the Income Tax (Employments) Regulations 1993” substitute “ the PAYE Regulations ”.