This section has no associated Explanatory Notes
107U.K.In section 831(3) (interpretation of ICTA) before the entry relating to “the Management Act” insert—
““ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003;”.
107U.K.In section 831(3) (interpretation of ICTA) before the entry relating to “the Management Act” insert—
““ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003;”.