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Income Tax (Earnings and Pensions) Act 2003


3752.The Act received Royal Assent on 6 March 2003. Section 723 provides for it to have effect:

  • for the purposes of income tax, for the year 2003-04 and subsequent tax years; and

  • for the purposes of corporation tax (where the provisions of this Act are used to compute profits for corporation tax purposes of corporate office-holders), for accounting periods ending after 5 April 2003.

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