# Income Tax (Earnings and Pensions) Act 2003, 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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/177 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-177
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.