http://www.legislation.gov.uk/ukpga/2003/1/introduction/2015-04-05
Income Tax (Earnings and Pensions) Act 2003
An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.
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Statute Law Database
2024-10-29
Expert Participation
2015-04-05
Income Tax (Earnings and Pensions) Act 2003
s. 677(1) Table B Pt. 1
The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations 2014
reg. 3
reg. 1(2)
Income Tax (Earnings and Pensions) Act 2003
s. 452(2)(aa)
Finance Act 2013
Sch. 23
para. 11
Sch. 23
para. 38
art. 2
Income Tax (Earnings and Pensions) Act 2003
Sch. 2
para. 32(2)(e)
Finance Act 2013
Sch. 2
para. 3
Sch. 2
para. 17
Income Tax (Earnings and Pensions) Act 2003
s. 658(4)
Welfare Reform Act 2007
Sch. 8
s. 70(1)
Income Tax (Earnings and Pensions) Act 2003
s. 660(1)
Welfare Reform Act 2007
Sch. 8
s. 70(1)
Income Tax (Earnings and Pensions) Act 2003
s. 661(1)
Welfare Reform Act 2007
Sch. 8
s. 70(1)
Income Tax (Earnings and Pensions) Act 2003
s. 663
Welfare Reform Act 2007
Sch. 8
s. 70(1)
Income Tax (Earnings and Pensions) Act 2003
s. 664
Welfare Reform Act 2007
Sch. 8
s. 70(1)
Income Tax (Earnings and Pensions) Act 2003
Sch. 6
para. 187
Welfare Reform Act 2007
Sch. 8
s. 70(1)
Income Tax (Earnings and Pensions) Act 2003
Sch. 6
para. 200
Welfare Reform Act (Northern Ireland) 2010
Welfare Reform Act (Northern-Ireland) 2010
Sch. 4
Pt. 1
s. 9(3)
s. 36(2)
Income Tax (Earnings and Pensions) Act 2003
Sch. 6
para. 226(2)
Welfare Reform Act (Northern Ireland) 2010
Welfare Reform Act (Northern-Ireland) 2010
Sch. 4
Pt. 1
s. 9(3)
s. 36(2)
Income Tax (Earnings and Pensions) Act 2003
s. 702(5B)
Finance Act 2009
s. 126(5)(b)
Income Tax (Earnings and Pensions) Act 2003
Sch. 6
para. 179
Welfare Reform Act 2009
Sch. 7
Pt. 1
s. 61(3)
Income Tax (Earnings and Pensions) Act 2003
s. 677(1)
Pt. 1
The Welfare Reform (Northern Ireland) Order 2015
Sch. 12
Pt. 8
art. 2(2)
Income Tax (Earnings and Pensions) Act 2003
Sch. 6
para. 200
The Welfare Reform (Northern Ireland) Order 2015
Sch. 12
Pt. 1
art. 2(2)
Income Tax (Earnings and Pensions) Act 2003
s. 343(2) Table
The Anaesthesia Associates and Physician Associates Order 2024
Sch. 5
para. 5
art. 1(3)
Income Tax (Earnings and Pensions) Act 2003
s. 707A
Finance Act 2024
s. 36(4)
s. 36(5)
Income Tax (Earnings and Pensions) Act 2003
s. 637C(3)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 3(2)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 637D(3)(a)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 3(2)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 637D(3)(b)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 3(2)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 637H(7)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 3(3)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 637I(5)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 3(3)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 637J(7)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 3(3)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 637K(5)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 3(3)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 637L(8)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 3(3)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 637M(8)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 3(3)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 637L(1)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 3(4)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 637L(2)(a)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 3(4)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 637L(3)(a)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 3(4)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 637L(4)(a)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 3(4)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 637L(5)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 3(4)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 637L(6)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 3(4)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 637L(7)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 3(4)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 637L(8)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 3(4)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 637Q(6)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 3(5)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 637S(6)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 3(6)(a)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 637S(8)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 3(6)(b)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 637T
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 3(7)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 683(3)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 4(2)(a)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 683(3)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 4(2)(b)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 683(3C)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 4(3)(a)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 683(3C)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 4(3)(b)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 683(3D)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 4(4)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
Pt. 9
Ch. 15A
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 8(3)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
Pt. 9
Ch. 15A
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 8(4)
(5)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
Pt. 9
Ch. 15A
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 8(6)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
Pt. 9
Ch. 15A
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 8(7)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 637Q
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 8(8)(b)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 637S
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 8(8)(c)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
Pt. 9
Ch. 15A
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 8(9)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
Pt. 9
Ch. 15A
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 8(10)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
Pt. 9
Ch. 15A
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 8(13)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
Pt. 9
Ch. 15A
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 13
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
Pt. 9
Ch. 15A
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 14
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
Pt. 9
Ch. 15A
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 15
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
Pt. 9
Ch. 15A
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 16(2)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
Pt. 9
Ch. 15A
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 16(3)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
Pt. 9
Ch. 15A
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 17
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 565
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 17
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 566
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 17
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 574A
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 17
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 637Q
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 17
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 637R
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 17
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 637S
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 17
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
Pt. 9
Ch. 15A
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 25(3)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
Pt. 9
Ch. 15A
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 25(16)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
Pt. 9
Ch. 15A
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 25(17)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 637G
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 25(22)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
Pt. 9
Ch. 15A
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 26(6)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
Pt. 9
Ch. 15A
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 27(3)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
Pt. 9
Ch. 15A
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 27(9)(b)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 61O(1)(b)
Finance Act 2020
Sch. 1
para. 14
Sch. 1
para. 30-34
Income Tax (Earnings and Pensions) Act 2003
s. 677(1)
Pt. 1
Welfare Reform Act 2012
Sch. 14
Pt. 9
s. 150(3)
Income Tax (Earnings and Pensions) Act 2003
Sch. 6
para. 36
Finance Act 2012
Sch. 39
para. 28(1)
Sch. 39
para. 28(3)
Income Tax (Earnings and Pensions) Act 2003
Sch. 6
para. 119
Finance Act 2012
Sch. 39
para. 28(1)
Sch. 39
para. 28(3)
Income Tax (Earnings and Pensions) Act 2003
Sch. 6
para. 179
Welfare Reform Act 2012
Sch. 14
Pt. 1
s. 150(3)
Income Tax (Earnings and Pensions) Act 2003
Sch. 6
para. 237
Scotland Act 2012
Sch. 2
para. 2
s. 44(5)
Income Tax (Earnings and Pensions) Act 2003
s. 139(1) Table
Finance Act 2023
s. 11(1)
(2)
Income Tax (Earnings and Pensions) Act 2003
s. 139(1) Table
Finance Act 2023
s. 11(5)
(6)
Income Tax (Earnings and Pensions) Act 2003
s. 139(1) Table
Finance Act 2023
s. 11(7)
(8)
Income Tax (Earnings and Pensions) Act 2003
s. 139(3)(a)
Finance Act 2023
s. 11(3)
(4)
Income Tax (Earnings and Pensions) Act 2003
s. 660(1) Table A
Neonatal Care (Leave and Pay) Act 2023
Sch.
para. 47(2)
s. 3(3)
Income Tax (Earnings and Pensions) Act 2003
s. 660(2)
Neonatal Care (Leave and Pay) Act 2023
Sch.
para. 47(3)
s. 3(3)
Income Tax (Earnings and Pensions) Act 2003
Sch. 5
para. 12A(4)(b)(i)
Neonatal Care (Leave and Pay) Act 2023
Sch.
para. 48(2)
s. 3(3)
Income Tax (Earnings and Pensions) Act 2003
Sch. 5
para. 26(3)(b)
Neonatal Care (Leave and Pay) Act 2023
Sch.
para. 48(3)
s. 3(3)
Income Tax (Earnings and Pensions) Act 2003
2003 c. 1
An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.
Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—C1
Annotations:
Modifications etc. (not altering text)
Act applied (with modifications) (1.10.2010) by The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) (No. 2) Regulations 2010 (S.I. 2010/1907), reg. 16(2)(c), Sch. 2 (as amended (1.11.2010) by S.I. 2010/2430, regs. 1(2), 17(4))