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Contents

Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 1 Introduction

  • Section 3 Structure of employment income Parts
  • Section 4 “Employment” for the purposes of the employment income Parts
  • Section 5 Application to offices and office-holders
  1. Chapter 1 · Introduction
  2. Structure of employment income Parts

Section 3 | Structure of employment income Parts F1F2

From legislation.gov.uk

(1)The structure of the employment income Parts is as follows—

(2)In this Act “the employment income Parts” means this Part and Parts 3 to 7A .F3

Notes

  1. F1

    Words in s. 3(1) substituted (16.4.2003 with effect in accordance with Sch. 22 para. 16(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 16(1)

  2. F2

    Words in s. 3(1) inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 4(2)

  3. F3

    Word in s. 3(2) substituted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 4(3)

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