- Latest available (Revised)
- Point in Time (24/02/2014)
- Original (As enacted)
Version Superseded: 17/07/2014
Point in time view as at 24/02/2014.
Income Tax (Earnings and Pensions) Act 2003, Part 13 is up to date with all changes known to be in force on or before 27 August 2024. 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 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.
(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).
Textual Amendments
F1S. 716A and cross-heading inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 615 (with Sch. 2)
[F2(1)] Any income, so far as it falls within—
(a)Part 2, 9 or 10 of this Act, and
(b)Chapter 3 of Part 4 of ITTOIA 2005 (dividends etc. from UK resident companies etc.),
is dealt with under Chapter 3 of Part 4 of ITTOIA 2005.
[F3(2)Subsection (1) is subject to section 554Z2(2).]]
Textual Amendments
F2S. 716A renumbered as s. 716A(1) (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 34(2)
F3S. 716A(2) inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 34(3)
(1)Any power of the Treasury or [F5the Commissioners for Her Majesty’s Revenue and Customs] to make any order or regulations under this Act is exercisable by statutory instrument.
This is subject to subsection (2).
(2)Subsection (1) does not apply to the power conferred by section 28(5) (overseas Crown employment: order excepting certain earnings) [F6or section 421L(7) (persons to whom section 421J applies: order in relation to excluded securities).]
(3)Any statutory instrument containing any order or regulations made by the Treasury or [F5the Commissioners for Her Majesty’s Revenue and Customs] under this Act is subject to annulment in pursuance of a resolution of the House of Commons.
This is subject to subsection (4).
(4)Subsection (3) does not apply to any statutory instrument made under section 343(3) (deduction for professional membership fees: order adding certain fees) [F7or section 688A(7) (PAYE regulations: managed service companies)] [F8or to which section 681F(3) (variation of income limit etc for high income child benefit charge: orders increasing liability to tax) applies] .
Textual Amendments
F4Words in s. 717 title substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(3)(l); S.I. 2005/1126, art. 2(2)(h)
F5Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(2); S.I. 2005/1126, art. 2(2)(h)
F6Words in s. 717(2) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 10(3)
F7Words in s. 717(4) inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), s. 25(2), Sch. 3 para. 7
F8Words in s. 717(4) inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 5(6)
[F9Section 993 of ITA 2007] (how to tell whether persons are connected) applies for the purposes of this Act.
Textual Amendments
F9Words in s. 718 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 442 (with Sch. 2)
[F11Section 995 of ITA 2007 (meaning of “control”)] applies for the purposes of this Act, unless otherwise indicated.
Textual Amendments
F10S. 719 sidenote substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 443(b) (with Sch. 2)
F11Words in s. 719 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 443(a) (with Sch. 2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F12S. 720 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 119, Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)
(1)In this Act—
“cash voucher” has the same meaning as in Chapter 4 of Part 3 (see section 75),
[F13“the Contributions and Benefits Act” means SSCBA 1992 or SSCB(NI)A 1992;]
“credit-token” has the same meaning as in Chapter 4 of Part 3 (see section 92),
[F14“foreign employer” means an individual, partnership or body of persons resident outside, and not resident in, the United Kingdom,]
“non-cash voucher” has the same meaning as in Chapter 4 of Part 3 (see section 84),
F15...
F16(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)Any reference in this Act to being domiciled in the United Kingdom is to be read as a reference to being domiciled in any part of the United Kingdom.
(4)For the purposes of this Act the following are members of a person’s family—
(a)the person’s spouse [F17or civil partner],
(b)the person’s children and their spouses [F18or civil partners],
(c)the person’s parents, and
(d)the person’s dependants.
(5)For the purposes of this Act the following are members of a person’s family or household—
(a)members of the person’s family,
(b)the person’s domestic staff, and
(c)the person’s guests.
(6)The following provisions (which relate to the legal equality of illegitimate children) are to be disregarded in interpreting references in this Act to a child or children—
(a)section 1 of the Family Law Reform Act 1987 (c. 42);
(b)the paragraph inserted in Schedule 1 to the Interpretation Act 1978 (c. 30) by paragraph 73 of Schedule 2 to the 1987 Act;
(c)section 1(2) of the Law Reform (Parent and Child) (Scotland) Act 1986 (c. 9);
(d)Article 155 of the Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2)).
(7)In the employment income Parts any reference to earnings which is not limited by the context—
(a)to earnings within Chapter 1 of Part 3, or
(b)to any other particular description of earnings,
includes a reference to any amount treated as earnings by any of the provisions mentioned in section 7(5) (meaning of “employment income” etc.).
Textual Amendments
F13Words in s. 721(1) inserted (1.9.2004) by Finance Act 2004 (c. 12), s. 85(2), Sch. 16 para. 7(2); S.I. 2004/1945, art. 2
F14Words in s. 721(1) substituted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 39
F15Words in s. 721(1) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 444(2)(b), Sch. 3 Pt. 1 (with Sch. 2)
F16S. 721(2) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 444(3), Sch. 3 Pt. 1 (with Sch. 2)
F17Words in s. 721(4)(a) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 168(a)
F18Words in s. 721(4)(b) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 168(b)
Modifications etc. (not altering text)
C1S. 721 applied (6.4.2006) by The Registered Pension Schemes (Co-ownership of Living Accommodation) Regulations 2006 (S.I. 2006/133), regs. 1, 5(6) (with reg. 2)
C2S. 721 applied (6.4.2006) by Finance Act 2004 (c. 12), ss. 173(11), 284(1) (with Sch. 36)
Schedule 6 contains consequential amendments.
(1)This Act comes into force on 6th April 2003 and has effect—
(a)for the purposes of income tax, for the tax year 2003-04 and subsequent tax years, and
(b)for the purposes of corporation tax, for accounting periods ending after 5th April 2003.
(2)Subsection (1) is subject to Schedule 7, which contains transitional provisions and savings.
(1)The enactments specified in Part 1 of Schedule 8 (which include certain spent provisions) are repealed to the extent specified.
(2)The instruments specified in Part 2 of that Schedule are revoked to the extent specified.
This Act may be cited as the Income Tax (Earnings and Pensions) Act 2003.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
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.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: