Income Tax (Earnings and Pensions) Act 2003

The Income Tax (Earnings and Pensions) Act 2003 (c 1) is an Act of the Parliament of the United Kingdom.

Income Tax (Earnings and Pensions) Act 2003[1]
Long titleAn Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.
Citation2003 c 1
Dates
Royal assent6 March 2003
Commencement6 April 2003[2]
Status: Amended
Text of statute as originally enacted
Revised text of statute as amended

It restated certain legislation relating to income tax "so as to make it clearer and easier to use".[3] The Bill was the work of the Tax Law Rewrite Project team at the Inland Revenue.[4]

Amendments

Sections relating to the pensions of Members of the House of Commons were amended by the House of Commons Members' Fund Act 2016.

gollark: And is a separate independent entity which can exist without them (well, not without the mother, but when it's born).
gollark: I don't think the body thing makes much sense anyway, inasmuch as the genetic material in the fetus doesn't actually match exactly what either parent has but is some mixed-up combination of them.
gollark: That's a legal/ethical distinction rather than a scientific one.
gollark: It is the case that I contain genetic material from my parents. It doesn't have to be the case that, because of that, I'm considered part of their body or something.
gollark: Again, if you're going to be consistent about this, then children are half of their parents, which sounds unreasonable.

See also

References

  1. The citation of this Act by this short title is authorised by section 725 of this Act.
  2. The Income Tax (Earnings and Pensions) Act 2003, section 723(1)
  3. See the title of the Act and paragraph 3 of the explanatory notes to the Act.
  4. Explanatory notes, paragraph 7 (and see paragraph 1 for their name)


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