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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Tax charge where restrictions or rights varied

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Section 451 Amount of charge
Section 452 Cases outside charge under section 449

Income Tax (Earnings and Pensions) Act 2003
Tax charge where restrictions or rights varied

Section 452 | Cases outside charge under section 449

From legislation.gov.uk

15 July 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 7 Ch. 4 (ss. 447-450) substituted for Pt. 7 Ch. 4 (ss. 447-470) (16.4.2003 with effect in accordance with Sch. 22 para. 9(2)-(4) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 9(1)

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