Income Tax (Earnings and Pensions) Act 2003

Finance Act 2000 (c. 17) U.K.

242 U.K. The Finance Act 2000 is amended as follows.

243 (1) Amend section 38 (payroll deduction scheme) as follows. U.K.

(2) In subsection (1)—

(a) for “under section 202 of the Taxes Act 1988” substitute “ for the purposes of section 714 of the Income Tax (Earnings and Pensions) Act 2003 ”,

(b) for “an employer” substitute “ a person ”,

(c) for “employee” substitute “ individual ”, and

(d) for “employer”, in the second place where it occurs, substitute “ person ”.

(3) In subsection (4) for the definitions of “agent”, “employee” and “employer” substitute—

““agent” means an agent approved for the purposes of section 714 of the Income Tax (Earnings and Pensions) Act 2003;”.

F1 244 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 6 para. 244 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F2 245 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 Sch. 6 para. 245 repealed (with effect in accordance with Sch. 17 para. 5(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(12)