Point in time view as at 12/04/2022.
Pensions Act (Northern Ireland) 2015, Cross Heading: The Income Tax (Earnings and Pensions) Act 2003 (c. 1) is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
45 The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.N.I.
Commencement Information
I1Sch. 16 para. 45 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)
46 In section 660 (taxable benefits: UK benefits - Table A), in the table in subsection (1), in the entry relating to bereavement allowance, omit the words “SSCB(NI)A 1992 Section 39B” (in the second column).N.I.
Commencement Information
I2Sch. 16 para. 46 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)
47 In section 677 (UK social security benefits wholly exempt from tax), in Part 1 of Table B in subsection (1), in the entry relating to bereavement payments, omit the words “SSCB(NI)A 1992 Section 36” (in the second column).N.I.
Commencement Information
I3Sch. 16 para. 47 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)
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