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Contents

Legislation
Income Tax (Earnings and Pensions) Act 2003
  • Introduction
  • Part 1 Overview
  • Part 2 Employment income: charge to tax
  • Part 3 Employment income: earnings and benefits etc. treated as earnings
  • Part 4 Employment income: exemptions
  • Part 5 Employment income: deductions allowed from earnings
  • Part 6 Employment income: income which is not earnings or share-related
  • Part 7 Employment income: income and exemptions relating to securities
  • Part 7A Employment income provided through third parties
  • Part 8 Former employees: deductions for liabilities
  • Part 9 Pension income
  • Part 10 Social security income etc
  • Part 11 Pay As You Earn
  • Part 12 Payroll giving
  • Part 13 Supplementary provisions
  • SCHEDULE 1 Abbreviations and defined expressions
  • SCHEDULE 2 ... share incentive plans
  • SCHEDULE 3 Approved SAYE option schemes
  • SCHEDULE 4 Approved CSOP schemes
  • SCHEDULE 5 Enterprise management incentives
  • SCHEDULE 6 Consequential Amendments
  • SCHEDULE 7 Transitionals and savings
  • SCHEDULE 8 Repeals and revocations
  1. Income Tax (Earnings and Pensions) Act 2003
  2. Introduction

Introduction

From legislation.gov.uk

An 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.

[6th March 2003]

Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

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