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Point in time view as at 22/07/2020.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

Changes to Legislation
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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 [7A] ),
(b)pension income (see Part 9), and
(c)social security income (see [Chapters 1 to 7 of] Part 10).
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)This Act also—
(a)confers certain reliefs in respect of liabilities of former employees (see Part 8),
[(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), ...
[(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).
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