Paragraph 177
(1)
Amend section 10A (Class 1B National Insurance contributions) as follows.
(2)
In subsection (1) for “emoluments” substitute “ general earnings ”.
(3)
In subsection (2)(a) for “the emoluments included” substitute “ the general earnings included ”.
(4)
In subsection (4) for “Emoluments are chargeable emoluments” substitute “ General earnings are chargeable emoluments ”.
(5)
In subsection (5) for “emoluments” in both places where it occurs substitute “ general earnings ”.