Income Tax (Earnings and Pensions) Act 2003

126 (1) Amend section 15 (return of employee’s emoluments etc.) as follows. U.K.

(2) For the sidenote to the section substitute “ Return of employees' earnings etc. ”

(3) In subsection (3)(a) for “employment to which Chapter II of Part V of the principal Act applies” substitute “ employment which, for the purposes of the benefits code in ITEPA 2003, is a taxable employment under Part 2 of that Act (see section 66) but is not an excluded employment (see section 63 of that Act) ”.

(4) In subsection (8)(a) for “the relevant sections, that is to say, sections 141, 142, 143, 144A, 145, 146 and 154 to 165 of the principal Act” substitute “ the relevant provisions, that is to say, Chapters 4 to 10 of Part 3 and sections 222 and 223 of ITEPA 2003 ”.

(5) In subsection (9)(a) for “the relevant sections” substitute “ the relevant provisions ”.

(6) In subsection (11)—

(a) for “the relevant sections”, in each place, substitute “ the relevant provisions ”; and

(b) in paragraph (a)(ii) for “section 141(3), 142(2), 145(3) or 156(8) of the principal Act” substitute “ section 328(1), 362, 363, 364 or 365 of ITEPA 2003 ”.

(7) In subsection (13)—

(a) in the definition of “employee”, for “whose emoluments fall to be assessed under Schedule E” substitute “ whose earnings are within the charge to tax under ITEPA 2003 ”; and

(b) for the definition of “the relevant sections” substitute—

““the relevant provisions” has the meaning given by section (8)(a) above.”