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Changes over time for: Chapter 1


Timeline of Changes
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Version Superseded: 17/07/2012
Status:
Point in time view as at 03/08/2005.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Chapter 1 is up to date with all changes known to be in force on or before 06 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
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Chapter 1U.K.Introduction
655Structure of Part 10U.K.
(1)The structure of this Part is as follows—
Chapter 2—
(a)imposes the charge to tax on social security income, and
(b)provides for deductions to be made from the amount of income chargeable;
Chapter 3 sets out the UK social security benefits which are charged to tax under this Part and identifies—
(a)the amount of income chargeable to tax for a tax year, and
(b)the person liable to pay any tax charged;
Chapters 4 and 5 deal with exemptions from the charge to tax on UK social security benefits (whether under this Part or any other provision);
Chapters 6 and 7 make provision about foreign benefits.
(2)For other provisions about the taxation of social security benefits, see—
section 151 of FA 1996 (power for the Treasury to make orders about the taxation of benefits payable under Government pilot schemes);
[section 781 of ITTOIA 2005 (exemption from income tax for payments under New Deal 50plus);
section 782 of ITTOIA 2005 (exemption from income tax for payments under employment zone programmes).]
(3)For the charge to tax on social security pensions, see Part 9 (pension income).
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