http://www.legislation.gov.uk/ukpga/2003/1/schedule/7/paragraph/11/2010-01-01Income Tax (Earnings and Pensions) Act 2003An 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.texttext/xmlenStatute Law Database2024-06-06Expert Participation2010-01-01Income Tax (Earnings and Pensions) Act 2003s. 452(2)(aa)Finance Act 2013Sch. 23 para. 11Sch. 23 para. 38art. 2Income Tax (Earnings and Pensions) Act 2003s. 707AFinance Act 2024s. 36(4)s. 36(5)SCHEDULESSCHEDULE 7Transitionals and savingsPart 2Employment income: charge to taxRelief for delayed remittancesF111. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .