Version Superseded: 01/04/2009
Point in time view as at 06/04/2003.
Income Tax (Earnings and Pensions) Act 2003, Paragraph 13 is up to date with all changes known to be in force on or before 01 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.
13(1)Amend section 86A (charitable donations: contributions to agent’s expenses) as follows.U.K.
(2)In subsection (1)(a) for “by virtue of section 203 and regulations under that section” substitute “ under PAYE regulations ”.
(3)In subsection (1)(b) for the words from “a scheme” to the end of the paragraph substitute “ an approved scheme and pays the sums to an approved agent ”.
(4)After subsection (1) insert—
“(1A)In subsection (1)(b) “approved scheme” and “approved agent” have the same meaning as in section 714 of ITEPA 2003.”
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