# Income Tax (Earnings and Pensions) Act 2003, Paragraph 202


In section 159(1) (interpretation of Part 11), 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) ”.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/202 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-202
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.