Section 681J — Income Tax (Earnings and Pensions) Act 2003: Alteration of income limit by Treasury order

Alteration of income limit by Treasury order 681J 1 The Treasury may by order substitute another amount for the amount for the time being specified in section 681I(1)(b).

2 An order under this section has effect for tax years beginning after the order is made.

3 A statutory instrument containing an order under this section which increases any person's liability to income tax may not be made unless a draft of it has been laid before and approved by a resolution of the House of Commons.