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 9: Pension Income

Overview

Chapter 13: Return of surplus employee additional voluntary contributions

Overview

Section 625: Person liable for tax

2481. This section identifies the person chargeable. It derives from section 599A(5) and (8) of ICTA.