Income Tax (Earnings and Pensions) Act 2003

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The Income Tax (Earnings and Pensions) Act 2003[1]
Long title An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.
Citation 2003 c 1
Royal Assent 6 March 2003
Commencement 6 April 2003[2]
Status: Amended
Text of statute as originally enacted
Revised text of statute as amended

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

It restated certain legislation relating to income tax "so as to make it clearer and easier to use".[3] The Bill was the work of the Tax Law Rewrite Project team at the Inland Revenue.[4]

See also[edit]


  1. ^ The citation of this Act by this short title is authorised by section 725 of this Act.
  2. ^ The Income Tax (Earnings and Pensions) Act 2003, section 723(1)
  3. ^ See the title of the Act and paragraph 3 of the explanatory notes to the Act.
  4. ^ Explanatory notes, paragraph 7 (and see paragraph 1 for their name)

External links[edit]