Part 2 Other Enactments
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Part 2 Other Enactments

Finance Act 1969 (c 32)

122

(1)     Section 58 of the Finance Act 1969 (disclosure of information for statistical purposes by Board of Inland Revenue) is amended as follows.

(2)     In subsection (1)(a)—

(a)     for “section 203 of the Taxes Act 1988 (pay as you earn)†substitute “PAYE regulationsâ€;

(b)     for “emoluments to which that section applies†substitute “earnings or amounts treated as earnings from an employmentâ€.

(3)     In subsection (1)(b) for “emoluments†substitute “earnings or amounts treated as earningsâ€.

(4)     After subsection (1) insert—

“(1A)     In subsection (1) “earnings or amounts treated as earnings†means earnings or amounts treated as earnings which constitute employment income (see section 7(2)(a) or (b) of the Income Tax (Earnings and Pensions) Act 2003).â€

Taxes Management Act 1970 (c 9)

123

The Taxes Management Act 1970 is amended as follows.

124

In section 7(4) and (5) (notice of liability to income tax and capital gains tax) for “section 203 of the principal Act†substitute “PAYE regulationsâ€.

125

(1)     Amend section 9 (returns to include self-assessment) as follows.

(2)     In subsection (1) for “, 547(5) or 599A(5) of the principal Act†substitute

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Sentencing fraud offences committed by individuals

Sentencing fraud offences committed by individualsThe Sentencing Council (SC) has produced sentencing guidelines for fraud offences under the Fraud Act 2006 (fraud by false representation, fraud by failing to disclose information and fraud by abuse of position), false accounting under section 17 of

LEXISNEXIS

Unless orders

Unless ordersThis Practice Note provides guidance on the interpretation and application of the relevant provisions of the CPR. Depending on the court in which your matter is proceeding, you may also need to be mindful of additional provisions—see further below.This Practice Note provides guidance on

LEXISNEXIS

Nuisance and the rule in Rylands v Fletcher—common law liability for pollution

Private nuisancePrivate nuisance is an unlawful interference with a person's use or enjoyment of land or some right over or in connection with it. Interference must be unreasonable, and may be caused, eg by water, smoke, smell, fumes, gas, noise, heat or vibrations. Where the defendant has not

LEXISNEXIS

Negligence—key elements to establish a negligence claim

Negligence—key elements to establish a negligence claimNegligence—what are the key ingredients to establish a claim in negligence?For liability in negligence to be founded, four key ingredients must be present:•duty of care•breach of that duty•damage (which is caused by the breach)•foreseeability of