Version Superseded: 01/04/2009
Point in time view as at 13/06/2003.
Income Tax (Earnings and Pensions) Act 2003, Paragraph 5 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.
5(1)Amend section 18 (Schedule D) as follows.U.K.
(2)In subsection (1), in paragraph (b) of Schedule D, for “or E” substitute “ or under ITEPA 2003 as employment income, pension income or social security income ”.
(3)In subsection (3)—
(a)in Case V for “income consisting of emoluments of any office or employment” substitute “ employment income, pension income or social security income on which tax is charged under ITEPA 2003 ”;
(b)in Case VI for “or E” substitute “ or by virtue of ITEPA 2003 as employment income, pension income or social security income ”.
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