An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.
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Statute Law Database
2024-10-29
Expert Participation
2004-06-18
Income Tax (Earnings and Pensions) Act 2003
s. 452(2)(aa)
Finance Act 2013
Sch. 23
para. 11
Sch. 23
para. 38
art. 2
Income Tax (Earnings and Pensions) Act 2003
s. 707A
Finance Act 2024
s. 36(4)
s. 36(5)
Income Tax (Earnings and Pensions) Act 2003
s. 637T
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 3(7)
reg. 1(2)
(3)
Income Tax (Earnings and Pensions) Act 2003
s. 683(3D)
The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
reg. 4(4)
reg. 1(2)
(3)
Part 3Employment income: earnings and benefits etc. treated as earnings
F1Chapter 8Taxable benefits: notional loans in respect of acquisitions of shares
Pt. 3 Ch. 8 repealed (with effect in accordance with Sch. 22 para. 22(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 22(1), Sch. 43 Pt. 3(4)