Search Legislation

Income Tax (Earnings and Pensions) Act 2003

Added material

2711.Section 692 is new. It deals with organised arrangements for sharing tips which are not dealt with in ICTA but only in the PAYE regulations (see regulation 5 of SI 1993 No 744).

2712.But the main additions to the sections are from the regulations for notional payments (the Income Tax (Employments) (Notional Payments) Regulations 1994, SI 1994 No 1212). Much of those regulations is incorporated in sections 693 to 695, 697, 701, 702 and 710. The balance will be incorporated in the PAYE regulations. This changes neither the law nor practice as this Act reproduces the regulations currently in force. The only effect is that the primary legislation, unlike the regulations, will not be capable of amendment by regulations made by the Board; and that readers have all the PAYE legislation in just two chunks - this Part and the PAYE regulations.

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