Income Tax (Earnings and Pensions) Act 2003 Explanatory Notes

Paragraphs 72 and 73

3606.These two paragraphs amend sections 592(7) and 594(1) of ICTA. Relief for contributions is now expressed as a deduction from employment income and there is a signpost to these provisions in section 327(5). See Change 154 in Annex 1.

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