Paragraph 12 I1
In section 167ZS(2)(a) (definition of “employee” for Part 12ZB of that Act: statutory adoption pay), for “emoluments chargeable to income tax under Schedule E” substitute “ earnings (within the meaning of Parts 1 to 5 above) ”.
Annotations
Commencement
- I1
Sch. 2 para. 12 wholly in force at 13.5.2014; Sch. 2 para. 12 in force at Royal Assent but the amendments made by this provision come into force at 13.5.2014, see s. 15(4)