Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 Section  275: Meaning of “the employment change”
1122.This section is pure drafting, which defines the new label “the employment change”.
1123.A number of the later paragraphs in Schedule 11A to ICTA refer to the circumstances set out in paragraph 5(1). The relevant change in those circumstances, now rewritten in section 273(2), has been given the label “the employment change” to make the rewriting of those references more straightforward.