# Income Tax (Earnings and Pensions) Act 2003, Paragraph 223


In section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 (general interpretation), in 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/223 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-223
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.