Income Tax (Earnings and Pensions) Act 2003

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 ”.