SCHEDULE 3Consequential amendments relating to Part 1
Income Tax (Earnings and Pensions) Act 2003 (c. 1)
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(1)
The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
(2)
In section 658(4)
(amount charged to tax to be calculated in accordance with section 661), after “carer's allowance,” insert “
contributory employment and support allowance,
”
.
(3)
“Contributory employment and support allowance
WRA 2007
Section 1(2)(a)
Any provision made for Northern Ireland which corresponds to section 1(2)(a) of WRA 2007”
(4)
In section 661(1)
(social security income taxable on an accruals basis), after “carer's allowance,” insert— “
contributory employment and support allowance,
”
.
(5)
“Income-related employment and support allowance
WRA 2007
Section 1(2)(b)
Any provision made for Northern Ireland which corresponds to section 1(2)(b) of WRA 2007”
(6)
“WRA 2007
The Welfare Reform Act 2007”