# National Insurance Contributions Act 2014, Paragraph 12


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) ”.

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Source: https://www.legislation.gov.uk/ukpga/2014/7/schedule/2/paragraph/12 (the official version)
Page: https://openlegislation.uk/national-insurance-contributions-act-2014/schedule-2/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.