Income Tax (Earnings and Pensions) Act 2003 (2003 c 1)

The Income Tax (Earnings and Pensions) Act 2003 consolidated the tax treatment of earnings, pensions, and other employment income into a single legislative framework, aiming to simplify the UK tax system. Key elements include the detailed definitions of taxable earnings, benefits in kind, and various pension schemes. The Act addresses income from employment, social security benefits, and rebates, ensuring accurate tax calculations and compliance. It rationalised previously scattered provisions, enhancing clarity and consistency for taxpayers and professionals, and promoting efficient tax administration.

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Income Tax (Earnings and Pensions) Act 2003 (2003 c 1)

The Income Tax (Earnings and Pensions) Act 2003 consolidated the tax treatment of earnings, pensions, and other employment income into a single legislative framework, aiming to simplify the UK tax system. Key elements include the detailed definitions of taxable earnings, benefits in kind, and various pension schemes. The Act addresses income from employment, social security benefits, and rebates, ensuring accurate tax calculations and compliance. It rationalised previously scattered provisions, enhancing clarity and consistency for taxpayers and professionals, and promoting efficient tax administration.

Quick and comprehensive access to the most accurate, up-to-date legislation.

LexisNexis traffic light system shows the status of legislation and cases so you are always using up-to-date law while historical versioning and legislative timelines lets you see exactly what has changed in legislation over time.

TAKE A FREE TRIAL

Income Tax (Earnings and Pensions) Act 2003 (2003 c 1)
21 . . . 25 . . . 31 . . . 32 . . . 33 . . . 34 . . . 35 . . . 36 . . . 37 . . . [41A . . .] [41B . . .] [41C . . .] [41D . . .] [41E . . .] 42 . . . 43 . . .
65 . . . 89 . . . 96 . . . 165 . . . 166 . . . 192 . . . 193 . . . 194 . . . 195 . . . 196 . . . 197 . . . 198 . . . 199 . . . 200 . . . 216 . . . 217 . . . 218 . . . 219 . . . 220 . . . 224 . . . [226B . . .] [226C . . .] [226D . . .]
320 . . .
386 . . . 387 . . . 388 . . . 389 . . . 390 . . . 396 . . . 397 . . .
[421E . . .] [421G . . .] 433 . . . 434 . . . 445 . . . 446 . . . 451 . . . 452 . . . 453 . . . 454 . . . 455 . . . 456 . . . 457 . . . 458 . . . 459 . . . 460 . . . 461 . . . 462 . . . 463 . . . 464 . . . 465 . . . 466 . . . 467 . . . 468 . . . 469 . . . 470 . . . 485 . . . 486 . . . 487 . . . 488 . . . Share incentive plans (SIPs) 491 . . . 494 . . . 495 . . . 516 . . . SAYE option schemes 518 . . . 520 . . . 521 . . . CSOP schemes 523 . . . 525 . . . 528 . . .
580 . . . 581 . . . 582 . . . 583 . . . 584 . . . 585 . . . 586 . . . 587 . . . 588 . . . 589 . . . 590 . . . 591 . . . 592 . . . 593 . . . 594 . . . 595 . . . 596 . . . 597 . . . 598 . . . 599 . . . 600 . . . 601 . . . 602 . . . 603 . . . 604 . . . 605 . . . 606 . . . 623 . . . 624 . . . 625 . . . 626 . . . 627 . . . 628 . . . [636A . . .] [636AA . . .] [636B . . .] [636C . . .]
699 . . .

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