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.