# Income Tax (Earnings and Pensions) Act 2003, Paragraph 268


(1) This paragraph applies if provision is made for Northern Ireland which corresponds to section 171ZJ of the Social Security Contributions and Benefits Act 1992 (c. 4) (Part 12ZA — statutory paternity pay: supplementary) (which was inserted by section 2 of the Employment Act 2002 (c. 22)).
(2) In the Northern Ireland provision any reference to emoluments chargeable to income tax under Schedule E is to be construed as a reference to general earnings (as defined by section 7 of this Act).

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/268 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-268
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.