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Income Tax (Earnings and Pensions) Act 2003


3.The main purpose of the Income Tax (Earnings and Pensions) Act 2003 is to rewrite tax legislation relating to income from employment, pensions and social security so as to make it clearer and easier to use.

4.The Act also makes some minor changes to the legislation. These are within the remit given to the Tax Law Rewrite project and the Parliamentary process for the Act.

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