Regulation 4 Amendments to the principal Regulations

In regulation 2 (interpretation)—

(a)

omit the definition of “emoluments”;

(b)

in the definition of “pay period” for “emoluments are” substitute “PAYE income is”;

(c)

after the definition of “pay period” insert the following definition—

““PAYE income” has the meaning given by section 683 of the Income Tax (Earnings and Pensions) Act 2003^f1;”.

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