# Income Tax (Earnings and Pensions) Act 2003, Paragraph 248


(1) Amend section 20 (employments and offices) as follows.
(2) In subsection (2)—
(a) for “emoluments” substitute “ earnings ”; and
(b) for “do not fall within Case I or II of Schedule E” substitute “ fall within section 22 or 26 of ITEPA 2003 ”.
(3) In subsection (3)—
(a) for “those emoluments” substitute “ those earnings ”; and
(b) for “other emoluments” substitute “ other taxable earnings (as defined by section 10 of ITEPA 2003) ”.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/248 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-248
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.