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| Text of statute as originally enacted | |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]
Sections relating to the pensions of Members of the House of Commons were amended by the House of Commons Members' Fund Act 2016.
Part 1 edit
Section 1 edit
Section 1(2) was repealed by Part 1 of Schedule 3 to the Income Tax Act 2007.
Part 2 edit
Chapter 5 edit
Section 20 edit
Sections 20(2)(b) and (c) were repealed by paragraph 11(3) of Schedule 7 to the Finance Act 2008.
Section 21 edit
This section was repealed by paragraph 13 of Schedule 7 to the Finance Act 2008.
Section 25 edit
This section was repealed by paragraph 18 of Schedule 7 to the Finance Act 2008.
Sections 31 to 37 edit
Sections 31 to 37, and the cross heading before section 31, were repealed by paragraph 21 of Schedule 7 to the Finance Act 2008.
Chapter 6 edit
This Chapter consisted of sections 42 and 43. This Chapter was repealed by paragraph 23 of Schedule 7 to the Finance Act 2008.
Chapter 7 edit
Section 47 edit
This section was repealed by section 16(6) of the Finance Act 2014.
Chapter 8 edit
Section 49 edit
Section 49(2) was repealed by Part 3(1) of Schedule 43 to the Finance Act 2003.
Section 56 edit
Section 56(7)(c) was repealed by Part 3(1) of Schedule 43 to the Finance Act 2003. Section 56(8) was repealed by Part 3 of Schedule 42 to the Finance Act 2004.
Section 58 edit
Section 58(6) was repealed by paragraph 61(2) of Schedule 1 to the Finance Act 2016.
Chapter 9 edit
Section 61H edit
Section 61H(6) was repealed by paragraph 61(2) of Schedule 1 to the Finance Act 2016.
Part 3 edit
Chapter 2 edit
Section 63 edit
Sections 63(2) to (4) were repealed by paragraph 5(3) of Schedule 1 to the Finance Act 2015.
Section 64 edit
Sections 64(5) and (6) were repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.
Section 65 edit
This section was repealed by section 12(2) of the Finance Act 2015.
Chapter 4 edit
Section 87 edit
Section 87(6) was repealed by paragraph 50(2)(a) of Schedule 39 to the Finance Act 2012.
Section 89 edit
This section was repealed by paragraph 50(1) of Schedule 39 to the Finance Act 2012.
Section 95 edit
Section 95(1)(b) was repealed by section 12(4)(a) of the Finance Act 2015.
Section 96 edit
This section was repealed by section 12(3) of the Finance Act 2015.
Chapter 6 edit
Section 148 edit
Section 148(3) was repealed by paragraph 7 of Schedule 1 to the Finance Act 2015.
Section 157 edit
Section 157(3) was repealed by paragraph 8 of Schedule 1 to the Finance Act 2015.
Section 169 edit
Sections 169(3) and (4) were repealed by paragraph 9(3) of Schedule 1 to the Finance Act 2015.
Section 169A edit
Sections 169A(3) and (4) were repealed by paragraph 10(3) of Schedule 1 to the Finance Act 2015.
Chapters 8 and 9 edit
These Chapters were repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.
Chapter 12 edit
Section 224 edit
This section was repealed by Part 3 of Schedule 42 to the Finance Act 2004.
Part 4 edit
Chapter 1 edit
Section 227 edit
Sections 227(4)(d), (f) and (h) were repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.
Chapter 3 edit
Section 239 edit
Section 239(9) was repealed by paragraph 14(3) of Schedule 1 to the Finance Act 2015.
Chapter 11 edit
Section 320 edit
Sections 320(4) and (5) were repealed by Part 2(8) of Schedule 42 to the Finance Act 2004.
Part 6 edit
Chapter 1 edit
This Chapter was repealed by Part 3 of Schedule 42 to the Finance Act 2004.
Chapter 3 edit
Section 407 edit
Section 407(3) was repealed by Part 3 of Schedule 42 to the Finance Act 2004.
Section 408 edit
Section 408(2) was repealed by Part 3 of Schedule 42 to the Finance Act 2004.
Part 7 edit
Chapter 1 edit
Section 421G edit
This section was repealed by Part 2(11) of Schedule 42 to the Finance Act 2004.
Chapter 2 edit
Section 429 edit
Section 429(5) was repealed by Part 2(11) of Schedule 42 to the Finance Act 2004.
Chapter 3 edit
Section 443 edit
Section 443(5) was repealed by Part 2(11) of Schedule 42 to the Finance Act 2004.
Chapter 3C edit
Section 446R(5) was repealed by Part 2(11) of Schedule 42 to the Finance Act 2004.
Chapter 4 edit
Section 449 edit
Section 449(4) was repealed by Part 2(11) of Schedule 42 to the Finance Act 2004.
Chapter 5 edit
Section 480 edit
Section 480(7) was repealed by Part 2(10) of Schedule 42 to the Finance Act 2004.
Chapter 6 edit
Section 491 edit
This section was repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.
Section 492 edit
Section 492(2) was repealed by Part 3 of Schedule 42 to the Finance Act 2004.
Sections 494 and 495 edit
These sections were repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.
Section 515 edit
Sections 515(1)(b) and (3) were repealed by Part 1 of Schedule 3 to the Income Tax Act 2007.
Chapter 7 edit
Section 518 edit
This section was repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.
Section 519 edit
Section 519(4) was repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.
Section 520 edit
This section was repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.
Chapter 8 edit
Section 523 edit
This section was repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.
Section 524 edit
Section 524(4) was repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.
Section 525 edit
This section was repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.
Chapter 9 edit
Section 528 edit
This section was repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.
Part 9 edit
Chapters 6 to 9, 13 and 16 were repealed by Part 3 of Schedule 42 to the Finance Act 2004.
Chapter 5 edit
Section 577 edit
Section 577(3) was repealed by Part 2(12) of Schedule 42 to the Finance Act 2004.
Part 11 edit
Chapter 1 edit
Section 683 edit
Section 683(4) was repealed by Part 3 of Schedule 42 to the Finance Act 2004.
Chapter 4 edit
Section 701 edit
Section 701(2)(c)(ii) was repealed by Part 2(11) of Schedule 42 to the Finance Act 2004.
Part 13 edit
Section 721 edit
Section 721(2) was repealed by Part 1 of Schedule 3 to the Income Tax Act 2007.
Schedule 2 edit
Paragraphs 18(1)(a) and 47(3) were repealed by Part 3(3) of Schedule 43 to the Finance Act 2003.
Schedule 5 edit
Paragraphs 11(2)(a) to (c) and (3) were repealed by Part 2(13) of Schedule 42 to the Finance Act 2004.
Schedule 6 edit
Paragraphs 2, 45, 48, 50, 51, 100, 108, 166, 226 and 256 were repealed by Part 1 of Schedule 3 to the Income Tax Act 2007. Paragraphs 36 and 119 were repealed by paragraph 28(1) of Schedule 39 to the Finance Act 2012. Paragraphs 58, 59, 60 and 61 were repealed by Part 2(7) of Schedule 42 to the Finance Act 2004. Paragraphs 166(3) and 245 were repealed by Part 2(12) of Schedule 42 to the Finance Act 2004. Paragraphs 72, 73, 79, 80 (1) to (5), 82, 89, 90, 92 to 95, 97, 98, 99, 125(3) and 161 were repealed by Part 3 of Schedule 42 to the Finance Act 2004.
Schedule 7 edit
Paragraphs 9 to 12 were repealed by paragraph 44 of Schedule 7 to the Finance Act 2008. Paragraphs 15, 16, 19 and 20 were repealed by section 12(4)(b) of the Finance Act 2015. Paragraph 17(4) was repealed by paragraph 22(2)(b) of Schedule 1 to the Finance Act 2015. Paragraph 18 was repealed by paragraph 50(2)(b) of Schedule 39 to the Finance Act 2012. Paragraph 24 was repealed by Part 2(9) of Schedule 42 to the Finance Act 2004. Paragraphs 30, 31, 47, 48, 50 to 53, 55(2)(a), 59 to 62, 66 and 67 were repealed by Part 3(4) of Schedule 43 to the Finance Act 2003. Paragraph 41 repealed by Part 3 of Schedule 42 to the Finance Act 2004.
Schedule 21 edit
Paragraph 18(4) was repealed by Part 2(11) of Schedule 42 to the Finance Act 2004.
See also edit
References edit
- ^ 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 edit
- 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.