http://www.legislation.gov.uk/id/ukpga/2003/1/schedule/6

http://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/179/2004-06-18

Income Tax (Earnings and Pensions) Act 2003

An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.

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Statute Law Database

2024-10-29

Expert Participation

2004-06-18

Income Tax (Earnings and Pensions) Act 2003

s. 452(2)(aa)

Finance Act 2013

Sch. 23

para. 11

Sch. 23

para. 38

art. 2

Income Tax (Earnings and Pensions) Act 2003

Sch. 6

para. 179

Welfare Reform Act 2009

Sch. 7

Pt. 1

s. 61(3)

Income Tax (Earnings and Pensions) Act 2003

s. 707A

Finance Act 2024

s. 36(4)

s. 36(5)

Income Tax (Earnings and Pensions) Act 2003

s. 637T

The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024

reg. 3(7)

reg. 1(2)

(3)

Income Tax (Earnings and Pensions) Act 2003

s. 683(3D)

The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024

reg. 4(4)

reg. 1(2)

(3)

Income Tax (Earnings and Pensions) Act 2003

Sch. 6

para. 179

Welfare Reform Act 2012

Sch. 14

Pt. 1

s. 150(3)

SCHEDULES

SCHEDULE 6Consequential Amendments

Part 2Other enactments

Social Security Contributions and Benefits Act 1992 (c. 4)

179

In section 126(5)(a)(ii) (trade disputes) for “emoluments in pursuance of section 203 of the Income and Corporation Taxes Act 1988 (PAYE)” substitute “ taxable earnings (as defined by section 10 of the Income Tax (Earnings and Pensions) Act 2003) under PAYE regulations ”.