Paragraph 135

United Kingdom

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

Sch. 6 para. 36 repealed by Finance Act 2012 Sch. 39 para. 28(1)
Sch. 6 para. 119 repealed by Finance Act 2012 Sch. 39 para. 28(1)
Sch. 6 para. 237 omitted by Scotland Act 2012 Sch. 2 para. 2
Sch. 6 para. 200 repealed by Welfare Reform Act (Northern Ireland) 2010 Sch. 4 Pt. 1
Sch. 6 para. 226(2) words repealed by Welfare Reform Act (Northern Ireland) 2010 Sch. 4 Pt. 1
Sch. 6 para. 187 repealed by Welfare Reform Act 2007 Sch. 8
Sch. 6 para. 179 repealed by Welfare Reform Act 2009 Sch. 7 Pt. 1
Sch. 6 para. 179 repealed by Welfare Reform Act 2012 Sch. 14 Pt. 1
Sch. 6 para. 200 repealed by The Welfare Reform (Northern Ireland) Order 2015 Sch. 12 Pt. 1

(1)

Amend section 70 (evidence) as follows.

(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

In subsection (4) for “emoluments” in both places where it occurs substitute “ earnings or amounts treated as earnings ”.

(4)

After subsection (4) insert—

“(5)
In subsection (4) “earnings or amounts treated as earnings” means earnings or amounts treated as earnings which constitute employment income (see section 7(2)(a) or (b) of ITEPA 2003).”