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Income Tax (Earnings and Pensions) Act 2003

Paragraph 108

3608.This paragraph amends section 833 of ICTA. The amendments to subsections (4) and (5) of the section concern earned income.

3609.The concept of earned income is nearly obsolete, the last general use for it being to identify a wife’s earned income before independent taxation was introduced in 1990. But the concept has a continuing relevance to retirement annuity relief (section 623 of ICTA) and personal pension relief (section 644 of ICTA).

3610.All the remuneration and pensions listed in paragraph (a) of subsection (4) of section 833 are charged to tax under the Act.

3611.All the pensions, annuities and social security payments listed in paragraphs (a) to (d) of subsection (5) of section 833 are charged to tax under the Act.

3612.So the two lists are replaced by a single reference to the Act.

3613.But the Act charges two sorts of income that are not earned income in section 833. These are:

  • returned surplus employee additional voluntary contributions (charged under Schedule D Case VI in ICTA); and

  • jobseeker’s allowance (charged under section 151A of ICTA, which is not mentioned in paragraph (c) of subsection (5) of section 833).

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