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

Parliament of the United Kingdom The Parliament of the United Kingdom is the supreme legislative body of the United Kingdom, the Crown Dependencies and the British Overseas Territories. It meets at the Palace of Westminster, London. It alone possesses legislative suprema ...

. It restated certain legislation relating to income tax "so as to make it clearer and easier to use". The Bill was the work of the

Tax Law Rewrite Project The Tax Law Rewrite Project of HM Revenue and Customs was a major effort to re-write the entire tax legislation of the United Kingdom in a format which is both more consistent and more understandable. It aimed to remove archaic language and impen ...

team at the

Inland Revenue The Inland Revenue was, until April 2005, a department of the British Government responsible for the collection of direct taxation, including income tax, national insurance contributions, capital gains tax, inheritance tax, corporation ta ...

.Explanatory notes
paragraph 7 (and see paragraph 1 for their name)
/ref> Sections relating to the pensions of Members of the House of Commons were amended by the

House of Commons Members' Fund Act 2016 The House of Commons Members' Fund Act 2016 is an Act of the Parliament of the United Kingdom, introduced under the Ten Minute Rule by Sir Paul Beresford, to consolidate the provisions of the House of Commons Members' Fund. Background The Hou ...

Part 1

Section 1

Section 1(2) was repealed by Part 1 of Schedule 3 to the

Income Tax Act 2007 The Income Tax Act 2007c 3 is an Act of the Parliament of the United Kingdom. It is the primary Act of Parliament concerning income tax paid by individual earners subject to the law of United Kingdom, and mostly replaced the Income and Corporat ...

Part 2

Chapter 5

Section 20

Sections 20(2)(b) and (c) were repealed by paragraph 11(3) of Schedule 7 to the

Finance Act 2008 The Finance Act 2008 (c 9) is an Act of the Parliament of the United Kingdom which changes the United Kingdom's tax law as announced in the budget on 12 March 2008 by Chancellor of the Exchequer Alistair Darling. It received royal assent on 21 ...

Section 21

This section was repealed by paragraph 13 of Schedule 7 to the Finance Act 2008.

Section 25

This section was repealed by paragraph 18 of Schedule 7 to the Finance Act 2008.

Sections 31 to 37

Sections 31 to 37, and the cross heading before section 31, were repealed by paragraph 21 of Schedule 7 to the Finance Act 2008.

Chapter 6

This Chapter consisted of sections 42 and 43. This Chapter was repealed by paragraph 23 of Schedule 7 to the Finance Act 2008.

Chapter 7

Section 47

This section was repealed by section 16(6) of the

Finance Act 2014 A Finance Act is the headline fiscal (budgetary) legislation enacted by the UK Parliament, containing multiple provisions as to taxes, duties, exemptions and reliefs at least once per year, and in particular setting out the principal tax rates f ...

Chapter 8

Section 49

Section 49(2) was repealed by Part 3(1) of Schedule 43 to the

Finance Act 2003 The Finance Act 2003 (c 14) is an Act of the Parliament of the United Kingdom prescribing changes to Excise Duties, Value Added Tax, Income Tax, Corporation Tax, and Capital Gains Tax. It enacts the 2003 Budget speech made by Chancellor of the ...

Section 56

Section 56(7)(c) was repealed by Part 3(1) of Schedule 43 to the Finance Act 2003. Section 56(8) was repealed by Part 3 of Schedule 42 to the

Finance Act 2004 The Finance Act 2004 (c 12) is an Act of the Parliament of the United Kingdom. It prescribes changes to Excise Duties, Value Added Tax, Income Tax, Corporation Tax, and Capital Gains Tax. It enacts the 2004 Budget speech made by Chancellor of th ...

Section 58

Section 58(6) was repealed by paragraph 61(2) of Schedule 1 to the

Finance Act 2016 The 2016 United Kingdom budget was delivered by George Osborne, the Chancellor of the Exchequer, to the House of Commons on Wednesday, 16 March 2016. It was the second fully Conservative budget delivered by Osborne, after the July 2015 budget. ...

Chapter 9

Section 61H

Section 61H(6) was repealed by paragraph 61(2) of Schedule 1 to the Finance Act 2016.

Part 3

Chapter 2

Section 63

Sections 63(2) to (4) were repealed by paragraph 5(3) of Schedule 1 to the Finance Act 2015.

Section 64

Sections 64(5) and (6) were repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.

Section 65

This section was repealed by section 12(2) of the Finance Act 2015.

Chapter 4

Section 87

Section 87(6) was repealed by paragraph 50(2)(a) of Schedule 39 to the

Finance Act 2012 The Finance Act 2012 is an Act of the Parliament of the United Kingdom enacting the 2012 United Kingdom Budget. The Chancellor of the Exchequer delivers the annual budget speech outlining changes in spending, tax, duty and other financial matt ...

Section 89

This section was repealed by paragraph 50(1) of Schedule 39 to the Finance Act 2012.

Section 95

Section 95(1)(b) was repealed by section 12(4)(a) of the Finance Act 2015.

Section 96

This section was repealed by section 12(3) of the Finance Act 2015.

Chapter 6

Section 148

Section 148(3) was repealed by paragraph 7 of Schedule 1 to the Finance Act 2015.

Section 157

Section 157(3) was repealed by paragraph 8 of Schedule 1 to the Finance Act 2015.

Section 169

Sections 169(3) and (4) were repealed by paragraph 9(3) of Schedule 1 to the Finance Act 2015.

Section 169A

Sections 169A(3) and (4) were repealed by paragraph 10(3) of Schedule 1 to the Finance Act 2015.

Chapters 8 and 9

These Chapters were repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.

Chapter 12

Section 224

This section was repealed by Part 3 of Schedule 42 to the Finance Act 2004.

Part 4

Chapter 1

Section 227

Sections 227(4)(d), (f) and (h) were repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.

Chapter 3

Section 239

Section 239(9) was repealed by paragraph 14(3) of Schedule 1 to the Finance Act 2015.

Chapter 11

Section 320

Sections 320(4) and (5) were repealed by Part 2(8) of Schedule 42 to the Finance Act 2004.

Part 6

Chapter 1

This Chapter was repealed by Part 3 of Schedule 42 to the Finance Act 2004.

Chapter 3

Section 407

Section 407(3) was repealed by Part 3 of Schedule 42 to the Finance Act 2004.

Section 408

Section 408(2) was repealed by Part 3 of Schedule 42 to the Finance Act 2004.

Part 7

Chapter 1

Section 421G

This section was repealed by Part 2(11) of Schedule 42 to the Finance Act 2004.

Chapter 2

Section 429

Section 429(5) was repealed by Part 2(11) of Schedule 42 to the Finance Act 2004.

Chapter 3

Section 443

Section 443(5) was repealed by Part 2(11) of Schedule 42 to the Finance Act 2004.

Chapter 3C

Section 446R(5) was repealed by Part 2(11) of Schedule 42 to the Finance Act 2004.

Chapter 4

Section 449

Section 449(4) was repealed by Part 2(11) of Schedule 42 to the Finance Act 2004.

Chapter 5

Section 480

Section 480(7) was repealed by Part 2(10) of Schedule 42 to the Finance Act 2004.

Chapter 6

Section 491

This section was repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.

Section 492

Section 492(2) was repealed by Part 3 of Schedule 42 to the Finance Act 2004.

Sections 494 and 495

These sections were repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.

Section 515

Sections 515(1)(b) and (3) were repealed by Part 1 of Schedule 3 to the Income Tax Act 2007.

Chapter 7

Section 518

This section was repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.

Section 519

Section 519(4) was repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.

Section 520

This section was repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.

Chapter 8

Section 523

This section was repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.

Section 524

Section 524(4) was repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.

Section 525

This section was repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.

Chapter 9

Section 528

This section was repealed by Part 3(4) of Schedule 43 to the Finance Act 2003.

Part 9

Chapters 6 to 9, 13 and 16 were repealed by Part 3 of Schedule 42 to the Finance Act 2004.

Chapter 5

Section 577

Section 577(3) was repealed by Part 2(12) of Schedule 42 to the Finance Act 2004.

Part 11

Chapter 1

Section 683

Section 683(4) was repealed by Part 3 of Schedule 42 to the Finance Act 2004.

Chapter 4

Section 701

Section 701(2)(c)(ii) was repealed by Part 2(11) of Schedule 42 to the Finance Act 2004.

Part 13

Section 721

Section 721(2) was repealed by Part 1 of Schedule 3 to the Income Tax Act 2007.

Schedule 2

Paragraphs 18(1)(a) and 47(3) were repealed by Part 3(3) of Schedule 43 to the Finance Act 2003.

Schedule 5

Paragraphs 11(2)(a) to (c) and (3) were repealed by Part 2(13) of Schedule 42 to the Finance Act 2004.

Schedule 6

Paragraphs 2, 45, 48, 50, 51, 100, 108, 166, 226 and 256 were repealed by Part 1 of Schedule 3 to the Income Tax Act 2007. Paragraphs 36 and 119 were repealed by paragraph 28(1) of Schedule 39 to the Finance Act 2012. Paragraphs 58, 59, 60 and 61 were repealed by Part 2(7) of Schedule 42 to the Finance Act 2004. Paragraphs 166(3) and 245 were repealed by Part 2(12) of Schedule 42 to the Finance Act 2004. Paragraphs 72, 73, 79, 80 (1) to (5), 82, 89, 90, 92 to 95, 97, 98, 99, 125(3) and 161 were repealed by Part 3 of Schedule 42 to the Finance Act 2004.

Schedule 7

Paragraphs 9 to 12 were repealed by paragraph 44 of Schedule 7 to the Finance Act 2008. Paragraphs 15, 16, 19 and 20 were repealed by section 12(4)(b) of the Finance Act 2015. Paragraph 17(4) was repealed by paragraph 22(2)(b) of Schedule 1 to the Finance Act 2015. Paragraph 18 was repealed by paragraph 50(2)(b) of Schedule 39 to the Finance Act 2012. Paragraph 24 was repealed by Part 2(9) of Schedule 42 to the Finance Act 2004. Paragraphs 30, 31, 47, 48, 50 to 53, 55(2)(a), 59 to 62, 66 and 67 were repealed by Part 3(4) of Schedule 43 to the Finance Act 2003. Paragraph 41 repealed by Part 3 of Schedule 42 to the Finance Act 2004.

Schedule 21

Paragraph 18(4) was repealed by Part 2(11) of Schedule 42 to the Finance Act 2004.

References

Halsbury's Statutes ''Halsbury's Statutes of England and Wales'' (commonly referred to as ''Halsbury's Statutes'') provides updated texts of every Public General Act of the Parliament of the United Kingdom, Measure of the Welsh Assembly, or Church of England Measur ...

External links

The Income Tax (Earnings and Pensions) Act 2003
as amended from the National Archives.
The Income Tax (Earnings and Pensions) Act 2003
as originally enacted from the National Archives.
Explanatory notes
to the Income Tax (Earnings and Pensions) Act 2003. {{UK legislation United Kingdom Acts of Parliament 2003 Income tax in the United Kingdom