Search Legislation

Income Tax (Earnings and Pensions) Act 2003

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As enacted)
 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Cross Heading: Social Security Administration Act 1992 (c. 5)

 Help about opening options

Alternative versions:

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Social Security Administration Act 1992 (c. 5) 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

Social Security Administration Act 1992 (c. 5)U.K.

186U.K.The Social Security Administration Act 1992 is amended as follows.

187(1)Amend section 139(11) (definitions used in provisions relating to arrangements for council tax benefit) as follows.U.K.

(2)In paragraph (b) of the definition of “war disablement pension” for “subsection (1) of section 315 of the Income and Corporation Taxes Act 1988” substitute “ any of paragraphs (a) to (f) of section 641(1) of the Income Tax (Earnings and Pensions) Act 2003 ”.

(3)In the definition of “war widow’s pension” for “section 315(2)(e) of the Income and Corporation Taxes Act 1988” substitute “ section 641(1)(e) or (f) of the Income Tax (Earnings and Pensions) Act 2003 ”.

188(1)Amend section 159B(6) (effect of alterations affecting state pension credit) as follows.U.K.

(2)In paragraph (b) of the definition of “war disablement pension” for “subsection (1) of section 315 of the Income and Corporation Taxes Act 1988 (c. 1)” substitute “ any of paragraphs (a) to (f) of section 641(1) of the Income Tax (Earnings and Pensions) Act 2003 ”.

(3)In paragraph (b) of the definition of “war widow’s or widower’s pension” for “section 315(2)(e) of the Income and Corporation Taxes Act 1988” substitute “ section 641(1)(e) or (f) of the Income Tax (Earnings and Pensions) Act 2003 ”.

189(1)Amend section 162(5) (destination of national insurance contributions) as follows.U.K.

(2)In paragraph (c) for “emoluments” substitute “ general earnings ”.

(3)In paragraph (ca) for “emoluments” substitute “ general earnings ”.

Back to top

Options/Help