Income Tax (Earnings and Pensions) Act 2003

This section has no associated Explanatory Notes

201(1)Amend section 146(2) (interpretation of Part 10) as follows.U.K.

(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 ”.