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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Section 1

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Status:

Point in time view as at 22/07/2020.

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Section 1 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

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)

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)

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