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 10: Social security income
Jobseeker’s allowance
Section 675: Interpretation

2677.This section contains the meanings of the expressions used in the rules in sections 671 to 674.