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Paragraph 134

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

In section 64(1A)(a) (priority of claim for tax in Scotland)—

(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 ”.