Section 126 of the Principal Act is amended -

(a) by inserting the following after subsection (2):

"(2A)

(a) This subsection shall apply to the following benefits payable on or after 1 July 2013 under the Acts -

(i) maternity benefit,

(ii) adoptive benefit, and

(iii) health and safety benefit.

(b) Amounts to be paid on foot of the benefits to which this subsection applies shall be deemed -

(i) to be profits or gains arising or accruing from an employment (and accordingly tax under Schedule E shall be charged on every person to whom any such benefit is payable in respect of amounts to be paid on foot of such benefits, and tax so chargeable shall be computed under section 112(1)), and

(ii) to be emoluments to which Chapter 4 of Part 42 applies.",

and

(b) in subsection (7) by substituting "to which subsections (2A) and (3) apply" for "to which subsection (3) applies" in each place.