Income Tax (Earnings and Pensions) Act 2003
The Income Tax (Earnings and Pensions) Act 2003 (c 1) is an Act of the Parliament of the United Kingdom.
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| Long title | An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes. |
|---|---|
| Citation | 2003 c 1 |
| Dates | |
| Royal assent | 6 March 2003 |
| Commencement | 6 April 2003[2] |
Status: Amended | |
| Text of statute as originally enacted | |
| Revised text of statute as amended | |
It restated certain legislation relating to income tax "so as to make it clearer and easier to use".[3] The Bill was the work of the Tax Law Rewrite Project team at the Inland Revenue.[4]
Amendments
Sections relating to the pensions of Members of the House of Commons were amended by the House of Commons Members' Fund Act 2016.
See also
References
- The citation of this Act by this short title is authorised by section 725 of this Act.
- The Income Tax (Earnings and Pensions) Act 2003, section 723(1)
- See the title of the Act and paragraph 3 of the explanatory notes to the Act.
- Explanatory notes, paragraph 7 (and see paragraph 1 for their name)
External links
- The Income Tax (Earnings and Pensions) Act 2003, as amended from the National Archives.
- The Income Tax (Earnings and Pensions) Act 2003, as originally enacted from the National Archives.
- Explanatory notes to the Income Tax (Earnings and Pensions) Act 2003.
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