# Income Tax (Earnings and Pensions) Act 2003, Paragraph 206


In section 142(5) of that Act (destination of national insurance contributions)—
(a) in paragraph (c) for “emoluments” substitute “ general earnings ”;
(b) in paragraph (ca) for “emoluments” substitute “ general earnings ”

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/206 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-206
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.