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Income Tax (Earnings and Pensions) Act 2003

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Income Tax (Earnings and Pensions) Act 2003, Paragraph 196 is up to date with all changes known to be in force on or before 27 February 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. Help about Changes to Legislation

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196(1)Amend section 10ZA (liability of third party provider of benefits in kind) as follows.U.K.

(2)In subsection (1)(a) for “an emolument” substitute “ general earnings ”.

(3)Amend subsection (1)(b) as follows—

(a)for “the emolument, in so far as it is one in respect of which” substitute “ the general earnings, in so far as they are ones in respect of which ”;

(b)for “consists” substitute “ consist ”.

(4)In subsection (2), in the words after paragraph (b) for “an emolument” substitute “ general earnings ”.

(5)In subsection (6) for “section 168(4) of the Income and Corporation Taxes Act 1988” substitute “ section 721(5) of ITEPA 2003 ”.

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