Point in time view as at 01/09/2003.
Income Tax (Earnings and Pensions) Act 2003, Paragraph 122 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.
122(1)Section 58 of the Finance Act 1969 (disclosure of information for statistical purposes by Board of Inland Revenue) is amended as follows.U.K.
(2)In subsection (1)(a)—
(a)for “section 203 of the Taxes Act 1988 (pay as you earn)” substitute “ PAYE regulations ”;
(b)for “emoluments to which that section applies” substitute “ earnings or amounts treated as earnings from an employment ”.
(3)In subsection (1)(b) for “emoluments” substitute “ earnings or amounts treated as earnings ”.
(4)After subsection (1) insert—
“(1A)In subsection (1) “earnings or amounts treated as earnings” means earnings or amounts treated as earnings which constitute employment income (see section 7(2)(a) or (b) of the Income Tax (Earnings and Pensions) Act 2003).”
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