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Income Tax (Earnings and Pensions) Act 2003


10.The work produced by the project has also been subject to public consultation. This has allowed all interested parties an opportunity to comment on draft clauses. This consultation has taken the form of a series of Exposure Drafts which publish clauses in draft. The relevant ones for this Act are numbers 6, 11 and 12. They were published in May 1999, January 2001 and December 2001 respectively. A draft Bill was published for further consultation in July 2002. Those who responded to one or more of those documents include:

  • Cardiff Law School, Cardiff University

  • Chartered Institute of Taxation

  • City of London Law Society

  • Confederation of British Industry

  • Construction Industry Joint Taxation Committee

  • Deloitte & Touche

  • Ernst & Young

  • Global Employment Solutions

  • Holborn Law Society

  • ideasUK

  • Institute of Chartered Accountants in England and Wales

  • Institute of Chartered Accountants of Scotland

  • Institute of Directors

  • Institute of Payroll and Pensions Management

  • John Jeffrey-Cook

  • KPMG

  • Law Society of England and Wales

  • London Society of Chartered Accountants

  • London Tax Study Group

  • Low Incomes Tax Reform Group

  • Mayer Brown Rowe and Maw

  • Share Scheme Lawyers Group

  • Special Committee of Tax Law Consultative Bodies

Note: this table excludes those who asked that their responses be treated in confidence.

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