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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Paragraph 58

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Point in time view as at 17/07/2013.

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Paragraph 58 is up to date with all changes known to be in force on or before 06 March 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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58(1)This paragraph relates to the operation of section 448 (cases where Chapter 4 of Part 7 does not apply) [F1, as originally enacted].U.K.

(2)Section 448(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 “if the earnings” onwards.

(3)Section 448(3) and (4) do not apply in relation to any acquisition made before 16th January 1991.

Textual Amendments

F1Words in Sch. 7 para. 58(1) inserted (16.4.2003) by Finance Act 2003 (c. 14), Sch. 22 para. 46(16)(26)(b)

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