27  In this Part–

“the 2003 Act” means the Income Tax (Earnings and Pensions) Act 2003;

“the Contributions Regulations” means the Social Security (Contributions) Regulations 1979;

“deductions working sheet” means any form of record on or in which are to be kept the matters required by the Contributions Regulations in connection with an employee's emoluments and deductions;

“emoluments” means, subject to regulation 30 of these Regulations, such sums as–

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