Paragraph 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).”