Income Tax (Earnings and Pensions) Act 2003

This adran has no associated Nodiadau Esboniadol

84U.K.In relation to times before 6th April 2003, section 549(5) (definition of “employee” for purposes of Chapter 11 of Part 7) is to be read as referring to a person holding an office or employment whose emoluments were chargeable under Schedule E.