OpenLegislation

Paragraph 132

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 62(1A)(a) (priority of claim for tax)—

(a)

for “emoluments” substitute “ taxable earnings (as defined by section 10 of ITEPA 2003) ”;

(b)

for “section 203 of the principal Act (pay as you earn)” substitute “ PAYE regulations ”.