Search Legislation

Income Tax (Earnings and Pensions) Act 2003

Omitted material

Part 13: Supplementary provisions

2913.This Part includes various supplementary provisions grouped under the following general headings:

  • Alteration of amounts;

  • Orders and regulations;

  • Interpretation; and

  • Amendments, repeals, citation etc.

Section 716: Alteration of amounts by Treasury order

2914.This section provides that sums of money in certain specified sections may be increased or further increased by an order from the Treasury.

2915.Subsection (1) introduces the right to increase or further increase the sums of money mentioned in the sections in subsection (2) by Treasury order. It derives from sections 191A, 200A(6), 828(1) and paragraph 24(10) of Schedule 11A to ICTA.

2916.Subsection (2) sets out the sections that are subject to such an order. It derives from sections 191A, 200A(6), 828(1) and paragraph 24(10) of Schedule 11A to ICTA. There is also some new material. See Changes 29, 56, 59, 78, 79 and 96 in Annex 1.

2917.Subsection (3) sets out further implications where an order is made in respect of section 241(3)(a) or (b). It derives from section 200A(6) of ICTA.

2918.Subsection (4) sets out further implications where an order is made in respect of section 287(1). It derives from paragraphs 24(1) and (10) of Schedule 11A to ICTA.

Section 717: Orders and regulations made by Treasury or Board

2919.This section sets out how any Treasury order or regulations under this Act are to be made.

2920.Subsection (1) provides that orders or regulations made by the Treasury or the Board of Inland Revenue under this Act must be exercised by statutory instrument. It derives from section 828(1) of ICTA.

2921.Subsection (2) sets out the one exception to subsection (1) of the section and relates to overseas Crown employment. See Change 4 in Annex 1.

2922.Subsection (3) explains that a statutory instrument issued in accordance with subsection (1) is subject to annulment in pursuance of a resolution of the House of Commons. It derives from section 828(3) of ICTA.

2923.Subsection (4) sets out the one exception to subsection (3) of the section and relates to deductions for professional membership fees. See Change 85 in Annex 1.

Section 718: Connected persons

2924.This section applies the same meaning of connected person as set out in section 839 of ICTA for the purposes of this Act. It derives from sections 140(2), 140H(9), 146(11), 161(3), 162(10), 187(6), 200B(7), 200C(8), 203B(5), 596A(16) and paragraph 4(4) of Schedule 7 to ICTA, paragraph 129(2) of Schedule 8 to FA 2000 and paragraph 71(2) of Schedule 14 to FA 2000. See also Change 59 in Annex 1.

Section 719: Control in relation to a body corporate

2925.This section applies the same meaning of control in relation to a body corporate as set out in section 840 of ICTA for the purposes of this Act. It derives from sections 140F(7), 187(2), paragraph 8(2) of Schedule 11 and paragraph 4(2) of Schedule 12AA to ICTA; section 87(3) of FA 1988; paragraph 129(1) of Schedule 8 to FA 2000; and paragraphs 13(3), 15(2) and 59(3) of Schedule 14 to FA 2000. See also Changes 133 and 157 in Annex 1.

Section 720: Meaning of “the Inland Revenue” etc.

2926.This section provides definitions of “Inland Revenue” and “the Board of Inland Revenue” for the purposes of this Act.

2927.Subsection (1) defines “the Inland Revenue” as any officer of the Board of Inland Revenue. It derives from paragraph 124 of Schedule 8, paragraph 20 of Schedule 12 and paragraph 68 of Schedule 14 to FA 2000. See also Change 158 in Annex 1.

2928.Subsection (2) defines “the Board of Inland Revenue” as the Commissioners of Inland Revenue. The term “Commissioners of Inland Revenue” is defined in the Inland Revenue Regulation Act 1890.

2929.Subsection (3) sets out how section 4A of the Inland Revenue Regulation Act 1890 provides for some devolution of the Board’s powers.

Section 721: Other definitions

2930.This section provides a list of definitions for the purposes of this Act.

2931.Subsection (1) contains new drafting material and sets out each definition. In connection with the definition of “personal representatives”, see Change 159 in Annex 1.

2932.Subsection (2) deals with the meaning of “assignment” in the application of this Act to Scotland. It is new.

2933.Subsection (3) defines the meaning of “domiciled in the United Kingdom” for the purposes of this Act. It is new.

2934.Subsection (4) defines the members of a person’s family for the purposes of this Act. It derives from sections 148(5), 149(3), 157(3), 159AA(3) and 159AC(3) of ICTA and also contains new material.

2935.Subsection (5) defines the members of a person’s family or household for the purpose of this Act. It derives from sections 148(5), 168(4), 191B(16), 197G(6), 200AA(4), 203F(6) and paragraph 26 of Schedule 11A to ICTA and paragraph 21(3) of Schedule 12 to FA 2000 and also contains new material.

2936.In connection with the application of a “person’s family or household” to costs and expenses of personal security assets and services, see Note 39 in Annex 2.

2937.Subsection (6) excludes certain statutory provisions in interpreting “child” or “children” for the purposes of this Act. It derives from section 831(4) of ICTA and corrects a small mistake in that section. See Note 63 in Annex 2.

Section 722: Consequential amendments

2938.This section advises that Schedule 6 contains consequential amendments.

Section 723: Commencement and transitional provisions and savings

2939.This section sets out when the Act has effect. This is subject to the transitional provisions and savings that are listed in Schedule 7.

Section 724: Repeals and revocations

2940.This section makes repeals (subsection (1)) and revocations (subsection (2)). The affected enactments and instruments are listed in Parts 1 and 2 of Schedule 8.

Section 725: Citation

2941.This section provides the name under which the Act may be cited.

Back to top

Options/Help

Print Options

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources