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Income Tax (Earnings and Pensions) Act 2003, Chapter 1 is up to date with all changes known to be in force on or before 28 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.
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(1)The structure of the employment income Parts is as follows—
this Part imposes the charge to tax on employment income, and sets out—
(a) how the amount charged to tax for a tax year is to be calculated, and
(b) who is liable for the tax charged;
Part 3 sets out what are earnings and provides for amounts to be treated as earnings;
Part 4 deals with exemptions from the charge to tax under this Part (and, in some cases, from other charges to tax);
Part 5 deals with deductions from taxable earnings;
Part 6 deals with employment income other than earnings or share-related income; and
Part 7 deals with [F1income and exemptions relating to securities and securities options acquired in connection with an employment].
[F2Part 7A deals with employment income provided through third parties.]
(2)In this Act “the employment income Parts” means this Part and Parts 3 to [F37A] .
Textual Amendments
F1Words in s. 3(1) substituted (16.4.2003 with effect in accordance with Sch. 22 para. 16(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 16(1)
F2Words in s. 3(1) inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 4(2)
F3Word in s. 3(2) substituted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 4(3)
(1)In the employment income Parts “employment” includes in particular—
(a)any employment under a contract of service,
(b)any employment under a contract of apprenticeship, and
(c)any employment in the service of the Crown.
(2)In those Parts “employed”, “employee” and “employer” have corresponding meanings.
(1)The provisions of the employment income Parts that are expressed to apply to employments apply equally to offices, unless otherwise indicated.
(2)In those provisions as they apply to an office—
(a)references to being employed are to being the holder of the office;
(b)“employee” means the office-holder;
(c)“employer” means the person under whom the office-holder holds office.
(3)In the employment income Parts “office” includes in particular any position which has an existence independent of the person who holds it and may be filled by successive holders.
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