# Income Tax (Earnings and Pensions) Act 2003, Paragraph 134


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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/134 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-134
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.