# Income Tax (Earnings and Pensions) Act 2003, Paragraph 178


(1) Amend section 122(1) (interpretation of Parts 1 to 6 and supplementary provisions) as follows.
(2) Insert the following definitions in the appropriate places—
““the benefits code” has the meaning given by section 63(1) of ITEPA 2003;”
““the employment income Parts of ITEPA 2003” means Parts 2 to 7 of that Act;”
““excluded employment” has the meaning given by section 63(4) of ITEPA 2003;”
““general earnings” has the meaning given by section 7 of ITEPA 2003 and accordingly sections 3 and 112 of this Act do not apply in relation to the word “earnings” when used in the expression “general earnings”;”
““ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003;”.
(3) In the definition of “PAYE settlement agreement” for “section 206A of the Income and Corporation Taxes Act 1988” substitute “ Chapter 5 of Part 11 of ITEPA 2003 ”.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/178 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-178
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.