Income Tax (Earnings and Pensions) Act 2003
Sections and provisions with full text and the judgments that cite each one.
Section 714 — Meaning of “donations”
Meaning of “donations” 714 1 For the purposes of this Part “ donations ” means sums which— a are withheld by the payer under a scheme which is an approved scheme at the time of the withholding, b…
Section 715 — Approval of schemes: regulation by Treasury
Approval of schemes: regulation by Treasury 715 1 The Treasury may by regulations prescribe the circumstances in which an officer of Revenue and Customs may grant or withdraw approval of any— a…
Section 716 — Alteration of amounts by Treasury order
Alteration of amounts by Treasury order 716 1 The Treasury may by order increase or further increase the sums of money specified in any of the following provisions. 2 They are— a section 179(2)(a)…
Section 716A — Priority rule for dividends etc. of UK resident companies etc.
Priority rule for dividends etc. of UK resident companies etc. 716A 1 Any income, so far as it falls within— a Part 2, 9 or 10 of this Act, and b Chapter 3 of Part 4 of ITTOIA 2005 (dividends etc.…
Section 716B — Employment intermediaries to keep, preserve and provide information etc
Employment intermediaries to keep, preserve and provide information etc 716B 1 For purposes connected with Chapter 7 ... (treatment of workers supplied by agencies) or 11 (umbrella companies) of Part…
Section 717 — Orders and regulations made by Treasury or Commissioners
Orders and regulations made by Treasury or Commissioners 717 1 Any power of the Treasury or the Commissioners for Her Majesty’s Revenue and Customs to make any order or regulations under this Act is…
Section 718 — Connected persons
Connected persons 718 Section 993 of ITA 2007 (how to tell whether persons are connected) applies for the purposes of this Act.
Section 719 — Meaning of “control”
Meaning of “control” 719 Section 995 of ITA 2007 (meaning of “control”) applies for the purposes of this Act, unless otherwise indicated.
Section 720 — Meaning of “ an officer of Revenue and Customs ” etc.
Meaning of “ an officer of Revenue and Customs ” etc. 720 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 721 — Other definitions
Other definitions 721 1 In this Act— “ cash voucher ” has the same meaning as in Chapter 4 of Part 3 (see section 75), “ the Contributions and Benefits Act ” means SSCBA 1992 or SSCB( NI )A 1992; “…
Section 722 — Consequential amendments
Consequential amendments 722 Schedule 6 contains consequential amendments.
Section 723 — Commencement and transitional provisions and savings
Commencement and transitional provisions and savings 723 1 This Act comes into force on 6th April 2003 and has effect— a for the purposes of income tax, for the tax year 2003-04 and subsequent tax…
Section 724 — Repeals and revocations
Repeals and revocations 724 1 The enactments specified in Part 1 of Schedule 8 (which include certain spent provisions) are repealed to the extent specified. 2 The instruments specified in Part 2 of…
Section 725 — Citation
Citation 725 This Act may be cited as the Income Tax (Earnings and Pensions) Act 2003.