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Income Tax (Earnings and Pensions) Act 2003

Section 715: Approval of schemes: regulation by Treasury

2910.This section describes the powers reserved for the Treasury to regulate certain matters relating to payroll giving. It derives from section 202(8), (9) and (10) of ICTA.

2911.Subsection (1) provides for the Treasury to make regulations governing how the Inland Revenue, as opposed to the Board in the source legislation, grant or withdraw approval of a scheme or agent. See Change 158 in Annex 1.

2912.Section 202(9)(a) refers to a notice “served on” a participating employer or agent by the Board. Subsection (3)(a)(i) instead refers to a notice the Inland Revenue “give to” such an employer or agent. See Changes 156 and 158 in Annex 1.

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