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Income Tax (Earnings and Pensions) Act 2003
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- UK Public General Acts
- 2003 c. 1
- Part 10
- CHAPTER 8
- Section 681F
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Income Tax (Earnings and Pensions) Act 2003, Section 681F is up to date with all changes known to be in force on or before 26 February 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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[F1681FAlteration of income limit etc by Treasury orderU.K.
This section has no associated Explanatory Notes
(1)The Treasury may by order—
(a)substitute another amount for the amount for the time being specified in section 681B(1)(a) and defined as “L” in section 681C(2), or
(b)substitute another amount for the amount defined as “X” in section 681C(2).
(2)An order under this section has effect for tax years beginning after the order is made.
(3)A statutory instrument containing an order under this section which increases any person's liability to income tax may not be made unless a draft of it has been laid before and approved by a resolution of the House of Commons.]
Textual Amendments
F1Pt. 10 Ch. 8 inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 1
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