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Income Tax (Earnings and Pensions) Act 2003

Omitted material

2713.This Part also omits some bits of legislation which, on close examination, are now not necessary. The commentary on each section gives details of minor omissions. But there are two other bits of legislation which are omitted altogether.

Section 139(4) of FA 1994

2714.The first is section 139(4) of FA 1994 which is unnecessary. See Note 56 in Annex 2.

Section 205(1) to (3) and (5) of ICTA

2715.The second is section 205(1) to (3) and (5) of ICTA. Section 205(1) to (3) of ICTA provides that an assessment of income need not be made in certain cases. The introduction of self assessment for income tax made that redundant. See Note 62 in Annex 2.

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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.

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