Search Legislation

Income Tax (Earnings and Pensions) Act 2003

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.

Back to top


Print Options


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.


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