
Print Options
PrintThe Whole
Act
PrintThe Whole
Part
PrintThe Whole
Cross Heading
PrintThis
Section
only
Changes over time for: Section 716


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 15/09/2016
Status:
Point in time view as at 01/09/2003. This version of this provision has been superseded.

Status
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Section 716 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.

Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
716Alteration of amounts by Treasury orderU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)The Treasury may by order increase or further increase the sums of money specified in any of the following provisions.
(2)They are—
(a)section 179(2)(a) (limit on exception for advances for necessary expenses),
(b)section 241(3)(a) and (b) (incidental overnight expenses: overall exemption limit),
(c)section 264(2) and (3) (annual parties and functions),
(d)section 287(1) (limit on exemption under Chapter 7 of Part 4: removal benefits and expenses),
(e)section 322(1) and (4) (suggestion awards: “the permitted maximum”),
(f)section 323(2) (long service awards),
(g)section 324(6) (small gifts from third parties), and
(h)section 358(3)(b) (business entertainment and gifts: other exceptions).
(3)An order relating to section 241(3)(a) or (b) may make provision for determining what earnings are treated as received on or after the date when the order comes into force.
(4)An order relating to section 287(1) applies to a change of an employee’s residence where the employment change occurs on or after the day specified in the order for the purpose.
“The employment change” here has the same meaning as in Chapter 7 of Part 4 (see section 275).
Yn ôl i’r brig