Income Tax (Earnings and Pensions) Act 2003 (c. 1)

SCHEDULES

SCHEDULE 7 U.K. Transitionals and savings

Part 2 U.K. Employment income: charge to tax

Application of provisions to agency workers U.K.

13 U.K. In relation to times before 6th April 2003, Chapter 7 of Part 2 applies with the following modifications—

(a) references to “employment income of the worker” are to be read as references to “income of the worker chargeable to tax under Schedule E”,

(b) references to “earnings” are to be read as references to “emoluments”, and

(c) references to “this Chapter” are to be read as references to “section 134 of ICTA”.