http://www.legislation.gov.uk/id/ukpga/2003/1/schedule/6

http://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/201

Income Tax (Earnings and Pensions) Act 2003

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.

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Statute Law Database

2024-06-06

Expert Participation

2024-04-06

Income Tax (Earnings and Pensions) Act 2003

s. 452(2)(aa)

Finance Act 2013

Sch. 23

para. 11

Sch. 23

para. 38

art. 2

Income Tax (Earnings and Pensions) Act 2003

s. 707A

Finance Act 2024

s. 36(4)

s. 36(5)

SCHEDULES

SCHEDULE 6Consequential Amendments

Part 2Other enactments

Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

201

1

Amend section 146(2) (interpretation of Part 10) as follows.

2

In paragraph (b) of the definition of “unemployability supplement or allowance”—

a

in sub-paragraph (ii) for “section 315(1) of the Income and Corporation Taxes Act 1988” substitute “ section 641 of the Income Tax (Earnings and Pensions) Act 2003 ”;

b

omit sub-paragraph (v).

3

In paragraph (b) of the definition of “war disablement pension”, for “subsection (1) of section 315 of the Income and Corporation Taxes Act 1988” substitute “ any of paragraphs (a) to (f) of section 641(1) of the Income Tax (Earnings and Pensions) Act 2003 ”.

4

In the definition of “war widow’s pension” for “subsection (2)(e) of the said section 315” substitute “ section 641(1)(e) or (f) of the Income Tax (Earnings and Pensions) Act 2003 ”.