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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Section 478

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Point in time view as at 03/08/2005.

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Section 478 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

[F2478Amount of chargeU.K.
This section has no associated Explanatory Notes

(1)The taxable amount for the purposes of section 476 (charge on occurrence of chargeable event) is—

where—

AG is the amount of any gain realised on the occurrence of the chargeable event, and

DA is the total of any deductible amounts.

(2)Section 479 explains what is the amount of any gain realised on the occurrence of a chargeable event.

(3)Section 480 specifies what are deductible amounts.]

Textual Amendments

F2Pt. 7 Ch. 5 substituted (16.4.2003 for specified purposes and otherwise 1.9.2003 with effect in accordance with Sch. 22 para. 10(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 10(1); S.I. 2003/1997, art. 2

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