# Income Tax (Earnings and Pensions) Act 2003, Paragraph 182


In section 171(1) (interpretation of Part 12), in paragraph (a) of the definition of “employee” for “emoluments chargeable to income tax under Schedule E” substitute “ general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003) ”.

---
Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/182 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-182
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.