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Income Tax (Earnings and Pensions) Act 2003
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Income Tax (Earnings and Pensions) Act 2003, Paragraph 199 is up to date with all changes known to be in force on or before 04 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.
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Changes and effects yet to be applied to Schedule 6 Paragraph 199:
This section has no associated Explanatory Notes
199(1)Amend section 121(1) (interpretation of Parts 1 to 6 and supplementary provisions) as follows.U.K.
(2)Insert the following definitions in the appropriate places—
““the benefits code” has the meaning given by section 63(1) of ITEPA 2003;”
““the employment income Parts of ITEPA 2003” means Parts 2 to 7 of that Act;”
““excluded employment” has the meaning given by section 63(4) of ITEPA 2003;”
““general earnings” has the meaning given by section 7 of ITEPA 2003 and accordingly sections 3 and 112 of this Act do not apply in relation to the word “earnings” when used in the expression “general earnings”;”
““ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003;”.
(3)In the definition of “PAYE settlement agreement” for “section 206A of the Income and Corporation Taxes Act 1988” substitute “ Chapter 5 of Part 11 of ITEPA 2003 ”.
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