Income Tax (Earnings and Pensions) Act 2003

2 (1) Amend section 1 (the charge to income tax) as follows.

(2) For subsection (1) substitute—

“(1) Income tax is charged in accordance with the Income Tax Acts on—

(a) all amounts which, under those Acts, are charged to tax under any of Schedules A, D and F (set out in sections 15, 18 and 20),

(b) all amounts which are charged to tax under any of the following provisions of ITEPA 2003—

(i) Part 2 (employment income),

(ii) Part 9 (pension income), and

(iii) Part 10 (social security income), and

(c) any other amounts which, under the Income Tax Acts, are charged to income tax.”

(3) In subsection (5A) for “section 203” substitute “PAYE regulations”.