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Income Tax (Earnings and Pensions) Act 2003

Approach taken in Part 11

2710.The legislation for PAYE spans over 50 years (see the history below). It is (and always has been) divided between primary legislation and regulations made by the Board. Part 11 does not change this broad division. It mainly:

  • brings the legislation into consistent, more modern language;

  • breaks up some long, complex sections in ICTA to help readers see what is done where;

  • rearranges provisions to bring together at the start the main powers for the Board to make regulations and to reveal better the result of changes since the consolidation in 1988;

  • brings into the primary legislation some provisions from regulations in order to give readers a more complete set of provisions in this Part; and

  • omits material which is now redundant.

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