Income Tax (Earnings and Pensions) Act 2003(c. 1) - Explanatory Notes

Explanatory Notes

Income Tax (Earnings and Pensions) Act 2003

2003 CHAPTER 1

6th March 2003

Commentary on Sections

Example 3

Ne = £5,000; Da = 183; De = 183; Smg = 0

Part 8: Former employees: deductions for liabilities

Overview

Section 563: Other interpretation

2253. This section contains definitions of some terms used throughout this Part. It derives from section 92(4) (part) and (9) of FA 1995.

2254. In particular this section has an extended definition of “former employer”. See Note 1 in Annex 2.