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Income Tax (Earnings and Pensions) Act 2003
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Income Tax (Earnings and Pensions) Act 2003, Section 1 is up to date with all changes known to be in force on or before 04 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.
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1Overview of contents of this ActU.K.
This section has no associated Explanatory Notes
(1)This Act imposes charges to income tax on—
(a)employment income (see Parts 2 to [F17A] ),
(b)pension income (see Part 9), and
(c)social security income (see [F2Chapters 1 to 7 of] Part 10).
F3(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)This Act also—
(a)confers certain reliefs in respect of liabilities of former employees (see Part 8),
[F4(aa)makes provision for the high income child benefit charge (see Chapter 8 of Part 10),]
(b)provides for the assessment, collection and recovery of income tax in respect of employment, pension or social security income that is PAYE income (see Part 11), F5...
[F6(ba)allows deductions to be made from such income in respect of certain debts payable to the Commissioners for Her Majesty’s Revenue and Customs (see Part 11), and]
(c)allows deductions to be made from such income in respect of payroll giving (see Part 12).
Textual Amendments
F1Word in s. 1(1)(a) substituted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 3
F2Words in s. 1(1)(c) inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 5(2)(a)
F3S. 1(2) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 426, Sch. 3 Pt. 1 (with Sch. 2)
F4S. 1(3)(aa) inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 5(2)(b)
F5Word in s. 1(3)(b) omitted (20.7.2011) by virtue of The Finance Act 2009 (Consequential Amendments) Order 2011 (S.I. 2011/1583), arts. 1, 2(2)
F6S. 1(3)(ba) inserted (20.7.2011) by The Finance Act 2009 (Consequential Amendments) Order 2011 (S.I. 2011/1583), arts. 1, 2(2)
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