Regulation 34 Amendment to the Categorisation Regulations and the Northern Ireland Categorisation Regulations
The Categorisation Regulations and the Northern Ireland Categorisation Regulations are amended as follows.
In regulation 2 of both instruments (treatment of earners in one category falling within another category and disregard of employments) for “emoluments chargeable to income tax under Schedule E”, wherever the phrase occurs, substitute “ general earnings ”.
In paragraphs 5 and 5A M1 of Column A of Schedule 1 to both instruments (employments which are treated as employed earner’s employments) for “emoluments chargeable to income tax under Schedule E”, substitute “ general earnings ”.
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Annotations
Textual amendments
- F1
Reg. 34(4) revoked (6.4.2014) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2014 (S.I. 2014/635), reg. 1, Sch.
- F2
Reg. 34(5) revoked (6.4.2014) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2014 (S.I. 2014/635), reg. 1, Sch.
Marginal citations
- M1
Paragraph 5A of the Schedule to the Categorisation Regulations was inserted by regulation 3(b) of S.I. 1998/1728 (which was itself amended by regulation 2 of S. I. 1999/3) and was subsequently amended by regulation 3 of S.I. 2003/736. Paragraph 5A of the Schedule to the Northern Ireland Categorisation Regulations was inserted by regulation 3(b) of S.R. 1998/250 (which was itself amended by regulation 2 of S.I. 1999/2) and was subsequently amended by regulation 3 of S.I. 2003/733.