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Changes over time for: Paragraph 175
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 29/12/2003
Status:
Point in time view as at 25/07/2003.
Changes to legislation:
Communications Act 2003, Paragraph 175 is up to date with all changes known to be in force on or before 30 January 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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This section has no associated Explanatory Notes
175(1)The Income Tax (Earnings and Pensions) Act 2003 (c. 1) shall be amended as follows.U.K.
(2)In section 319(3) (mobile telephones), in the definition of “telephone apparatus”, for “connected to a public telecommunication system (as defined in section 9(1) of the Telecommunications Act 1984 (c. 12))” there shall be substituted “ used in connection with a public electronic communications service ”.
(3)In section 320(7)(c)(ii) (limited exemption for computer equipment), for “any public telecommunication system, and” there shall be substituted “ a public electronic communications service. ”
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