Version Superseded: 19/07/2011
Point in time view as at 01/09/2003.
Income Tax (Earnings and Pensions) Act 2003, Paragraph 243 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.
243(1)Amend section 38 (payroll deduction scheme) as follows.U.K.
(2)In subsection (1)—
(a)for “under section 202 of the Taxes Act 1988” substitute “ for the purposes of section 714 of the Income Tax (Earnings and Pensions) Act 2003 ”,
(b)for “an employer” substitute “ a person ”,
(c)for “employee” substitute “ individual ”, and
(d)for “employer”, in the second place where it occurs, substitute “ person ”.
(3)In subsection (4) for the definitions of “agent”, “employee” and “employer” substitute—
““agent” means an agent approved for the purposes of section 714 of the Income Tax (Earnings and Pensions) Act 2003;”.
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