# Income Tax (Earnings and Pensions) Act 2003, Paragraph 154


In paragraph 1 of Schedule 6 to the Insolvency Act 1986 (the categories of preferential debts)—
(a) for “emoluments” substitute “ taxable earnings (as defined by section 10 of the Income Tax (Earnings and Pensions) Act 2003) ”; and
(b) for “section 203 of the Income and Corporation Taxes Act 1988 (pay as you earn)” substitute “ PAYE regulations ”.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/154 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-154
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.