Citation, commencement, effect and interpretation1
1
This Order may be cited as the Income Tax (Exemption of Minor Benefits) (Increase in Sums of Money) Order 2003 and shall come into force on 13th June 2003.
2
Articles 2 and 4 of this Order have effect for the tax year 2003-04 and subsequent tax years.
3
In this Order “the Act” means the Income Tax (Earnings and Pensions) Act 2003.