Point in time view as at 01/08/2019.
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Amendments, repeals, citation etc. is up to date with all changes known to be in force on or before 08 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.
Schedule 6 contains consequential amendments.
(1)This Act comes into force on 6th April 2003 and has effect—
(a)for the purposes of income tax, for the tax year 2003-04 and subsequent tax years, and
(b)for the purposes of corporation tax, for accounting periods ending after 5th April 2003.
(2)Subsection (1) is subject to Schedule 7, which contains transitional provisions and savings.
(1)The enactments specified in Part 1 of Schedule 8 (which include certain spent provisions) are repealed to the extent specified.
(2)The instruments specified in Part 2 of that Schedule are revoked to the extent specified.
This Act may be cited as the Income Tax (Earnings and Pensions) Act 2003.
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