# Income Tax (Earnings and Pensions) Act 2003, Paragraph 189


(1) Amend section 162(5) (destination of national insurance contributions) as follows.
(2) In paragraph (c) for “emoluments” substitute “ general earnings ”.
(3) In paragraph (ca) for “emoluments” substitute “ general earnings ”.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/189 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-189
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.