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Income Tax (Earnings and Pensions) Act 2003
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- UK Public General Acts
- 2003 c. 1
- SCHEDULE 7
- Part 7
- Paragraph 45
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45(1)This paragraph relates to the operation of section 425 (cases where Chapter 2 of Part 7 does not apply).
(2)Section 425(1) applies in relation to any acquisition made before 6th April 2003 with the substitution of “if the person was not chargeable under Case I of Schedule E in respect of the office or employment in question” for the words from “if the earnings” onwards.
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