1
SSCBA 1992 is amended as follows.
National Insurance Contributions Act 2014 SCHEDULE 2 — Office holders in receipt of “earnings” to be employed earners: consequential provision
SSCBA 1992
2
In section 7(1)(b) (definition of “ secondary contributor ” in relation to office holders), omit “general” in both places it appears.
3
In section 163(1) (interpretation of Part 11 of that Act: statutory sick pay), in paragraph (a) of the definition of “employee”, for “general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003)” substitute “ earnings (within the meaning of Parts 1 to 5 above) ” .
4
In section 171(1) (interpretation of Part 12 of that Act: statutory maternity pay), in paragraph (a) of the definition of “employee”, for “general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003)” substitute “ earnings (within the meaning of Parts 1 to 5 above) ” .
5
In section 171ZJ(2)(a) (definition of “employee” for Part 12ZA of that Act: ordinary and additional statutory paternity pay), for “general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003)” substitute “ earnings (within the meaning of Parts 1 to 5 above) ” .
6
In section 171ZS(2)(a) (definition of “employee” for Part 12ZB of that Act: statutory adoption pay), for “general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003)” substitute “ earnings (within the meaning of Parts 1 to 5 above) ” .
SSCB(NI)A 1992
7
SSCB(NI)A 1992 is amended as follows.
8
In section 7(1)(b) (definition of “ secondary contributor ” in relation to office holders), omit “general” in both places it appears.
9
In section 159(1) (interpretation of Part 11 of that Act: statutory sick pay), in paragraph (a) of the definition of “employee”, for “general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003)” substitute “ earnings (within the meaning of Parts 1 to 5 above) ” .
10
In section 167(1) (interpretation of Part 12 of that Act: statutory maternity pay), in paragraph (a) of the definition of “employee”, for “general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003)” substitute “ earnings (within the meaning of Parts 1 to 5 above) ” .
11
In section 167ZJ(2)(a) (definition of “employee” for Part 12ZA of that Act: ordinary and additional statutory paternity pay), for “emoluments chargeable to income tax under Schedule E” substitute “ earnings (within the meaning of Parts 1 to 5 above) ” .
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) ” .
Pension Schemes Act 1993 (c. 48)
13
In section 181(1) of the Pension Schemes Act 1993 (general interpretation), in the definition of “employee”, for “general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003)” substitute “ earnings ” .
Pension Schemes (Northern Ireland) Act 1993 (c. 49)
14
In section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 (general interpretation), in the definition of “employee”, for “general earnings (as defined by section 7 of the Income Tax (Earnings and Pensions) Act 2003)” substitute “ earnings ” .
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