# Income Tax (Earnings and Pensions) Act 2003, Paragraph 135

Extent: E+W+S+N.I.

(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).”

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/135 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-135
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.