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Income Tax (Earnings and Pensions) Act 2003
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Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Section 33:
Changes and effects
This section lists the changes and effects yet to be applied to the specific provision you are viewing.
- s. 31-37 omitted by 2008 c. 9 Sch. 7 para. 21
- s. 318-318D substituted for s. 318 by 2004 c. 12 Sch. 13 para. 1
- s. 343(2) Table para. 1 text amended by S.I. 2010/231 Sch. 4 para. 11
- s. 393-393B substituted for s. 393 by 2004 c. 12 s. 249(3)
- s. 399A 400 substituted for s. 400 by 2004 c. 12 s. 249(11)
Changes and effects yet to be applied to the whole Act, associated Parts and Chapters:
Changes and effects
This section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.
- Act applied (with modifications) by S.I. 2010/1907 reg. 16 Sch. 2
- Act applied (with modifications) by S.I. 2010/875 reg. 16 Sch. 2 (This SI was revoked before it came into force by SI 2010/1906, reg. 2)
- Act text amended by 2005 c. 11 Sch. 4 para. 102(1)(2)
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Pt. 7A Ch. 2 disapplied by S.I. 2011/2696 reg. 3 4
- Pt. 7A inserted by 2011 c. 11 Sch. 2 para. 1
- Ch. 9 inserted by 2007 c. 11 Sch. 3 para. 4
- Ch. 15A amendment to earlier affecting provision 2004 c. 12 Sch. 31 para. 11 by S.I. 2006/569 reg. 5(1)
- s. 96A inserted by 2006 c. 25 s. 63
- s. 100A 100B inserted by 2008 c. 9 s. 45(1)
- s. 105A 105B inserted by 2009 c. 10 s. 71(3)
- s. 124A inserted by 2009 c. 10 s. 54(5)
- s. 169A inserted by 2004 c. 12 Sch. 14 para. 6
- s. 173A inserted by 2010 c. 8 Sch. 2 para. 49
- s. 248A inserted by 2004 c. 12 s. 81(1)
- s. 270A inserted by 2004 c. 12 Sch. 13 para. 3
- s. 270A(1) text amended by 2005 c. 7 s. 16(4)
- s. 270A(2) word substituted by 2011 c. 11 Sch. 8 para. 2(2)
- s. 270A(5A)(5B) inserted by 2011 c. 11 s. 36(1)
- s. 270A(5C) inserted by 2011 c. 11 Sch. 8 para. 2(3)
- s. 270A(6) text amended by 2005 c. 7 s. 15(2)
- s. 270A(6)(a) text amended by S.I. 2006/882 art. 2
- s. 270A(6)(a) words substituted by 2011 c. 11 Sch. 8 para. 2(4)
- s. 270A(6A) inserted by 2005 c. 7 s. 15(3)
- s. 270A(6ZA) inserted by 2011 c. 11 Sch. 8 para. 2(5)
- s. 270A(10A) inserted by 2005 c. 7 s. 15(4)
- s. 270A(11) word substituted by 2011 c. 11 Sch. 8 para. 2(6)(c)
- s. 270A(11) words substituted by 2011 c. 11 Sch. 8 para. 2(6)(a)
- s. 270A(11) words substituted by 2011 c. 11 Sch. 8 para. 2(6)(b)
- s. 270B inserted by 2011 c. 11 Sch. 8 para. 3
- s. 282A(4A) inserted by 2004 c. 12 s. 91(2)
- s. 290A 290B inserted by S.I. 2010/157 art. 2(3)
- s. 293A inserted by 2010 c. 31 Sch. 4 para. 2(1)
- s. 297A inserted by 2007 c. 11 s. 64(1)
- s. 297B inserted by 2008 c. 9 s. 51(1)
- s. 304A inserted by 2011 c. 11 s. 38(1)
- s. 308A applied by S.I. 2006/572 art. 17(4)
- s. 308A inserted by 2004 c. 12 Sch. 33 para. 3
- s. 316A inserted by 2003 c. 14 s. 137(1)
- s. 318A(1) text amended by 2005 c. 7 s. 16(6)
- s. 318A(1) word substituted by 2011 c. 11 Sch. 8 para. 4(2)
- s. 318A(5A)(5B) inserted by 2011 c. 11 s. 36(2)
- s. 318A(5C) inserted by 2011 c. 11 Sch. 8 para. 4(3)
- s. 318A(6) text amended by S.I. 2006/882 art. 2
- s. 318A(6) words substituted by 2011 c. 11 Sch. 8 para. 4(4)
- s. 318A(6A) inserted by 2011 c. 11 Sch. 8 para. 4(5)
- s. 318C(g) substituted by S.I. 2011/775 reg. 3(2)(c)
- s. 318C(2)(a) omitted by S.I. 2009/1544 reg. 3(2)(a)
- s. 318C(2)(b) omitted by S.I. 2008/2170 reg. 3(2)(a)
- s. 318C(2)(c) substituted by S.I. 2008/2170 reg. 3(2)(c)
- s. 318C(2)(c) text amended by S.I. 2007/849 reg. 2(2)(a)(b)
- s. 318C(2)(c) text amended by S.I. 2009/1544 reg. 3(2)(b)
- s. 318C(2)(d) omitted by S.I. 2007/2478 reg. 2
- s. 318C(2)(e) omitted by S.I. 2005/770 reg. 3(a)
- s. 318C(2)(e) text amended by S.I. 2007/849 reg. 2(2)(c)
- s. 318C(2)(g) and word inserted by S.I. 2008/2170 reg. 3(2)(e)
- s. 318C(2)(g) and word omitted by S.I. 2009/1544 reg. 3(2)(a)
- s. 318C(2)(ba) inserted by S.I. 2008/2170 reg. 3(2)(b)
- s. 318C(2)(ea) inserted by S.I. 2005/770 reg. 3(b)
- s. 318C(2)(ea) omitted by S.I. 2009/1544 reg. 3(2)(a)
- s. 318C(2)(ea) text amended by S.I. 2007/849 reg. 2(2)(d)
- s. 318C(2)(eb) inserted by S.I. 2007/849 reg. 2(2)(e)
- s. 318C(2)(eb) and word omitted by S.I. 2008/2170 reg. 3(2)(d)
- s. 318C(2A)(2B) inserted by S.I. 2008/2170 reg. 3(3)
- s. 318C(3) text amended by S.I. 2008/2170 reg. 3(4)(a)
- s. 318C(3)(a) text amended by S.I. 2011/775 reg. 3(2)(a)
- s. 318C(3)(b) substituted by S.I. 2011/775 reg. 3(2)(b)
- s. 318C(3)(c) text amended by S.I. 2007/849 reg. 2(3)(a)
- s. 318C(3)(c)(d) text amended by S.I. 2007/849 reg. 2(3)(b)
- s. 318C(3)(e) and word added by S.I. 2005/770 reg. 4
- s. 318C(3)(f) and word inserted by S.I. 2007/849 reg. 2(3)(c)
- s. 318C(3)(g) and word inserted by S.I. 2008/2170 reg. 3(4)(b)
- s. 318C(3)(g) text amended by S.I. 2009/1544 reg. 3(3)
- s. 318C(3)(g) text amended by S.I. 2009/2888 reg. 2(2)
- s. 318C(4)(a) text amended by S.I. 2009/2888 reg. 2(3)
- s. 318C(4)(a) text amended by S.I. 2011/775 reg. 3(3)(a)
- s. 318C(4)(a)(i) words substituted by S.I. 2011/2581 Sch. 2 para. 6(b)(i)
- s. 318C(4)(a)(ii) words substituted by S.I. 2011/2581 Sch. 2 para. 6(b)(ii)
- s. 318C(4)(b)(i) words substituted by S.I. 2011/2581 Sch. 2 para. 6(b)(iii)
- s. 318C(4)(b)(ii) words substituted by S.I. 2011/2581 Sch. 2 para. 6(b)(iv)
- s. 318C(4)(c) and word inserted by S.I. 2009/2888 reg. 2(3)
- s. 318C(4)(c) and word omitted by S.I. 2011/775 reg. 3(3)(b)
- s. 318C(5)(b) text amended by S.I. 2009/2888 reg. 2(4)
- s. 318C(5)(c) text amended by S.I. 2007/849 reg. 2(4)
- s. 318C(5)(d)(e) inserted by S.I. 2009/2888 reg. 2(4)
- s. 318C(5)(d) and word omitted by S.I. 2011/775 reg. 3(4)(a)
- s. 318C(5)(f) and word inserted by S.I. 2011/775 reg. 3(4)(b)
- s. 318C(7)(a) text amended by S.I. 2007/849 reg. 2(5)(a)
- s. 318C(7)(b) text amended by S.I. 2009/1544 reg. 3(4)(a)
- s. 318C(7)(c) and word added by S.I. 2005/770 reg. 5
- s. 318C(7)(c) text amended by S.I. 2007/849 reg. 2(5)(b)
- s. 318C(7)(c) text amended by S.I. 2009/1544 reg. 3(4)(b)
- s. 318C(7)(d) and word added by S.I. 2009/1544 reg. 3(4)(c)
- s. 318C(7)(d) text amended by S.I. 2009/2888 reg. 2(5)
- s. 318C(7)(d) text amended by S.I. 2011/775 reg. 3(5)
- s. 318C(8) text amended by S.I. 2005/3229 reg. 144
- s. 318C(9) inserted by S.I. 2005/770 reg. 6
- s. 318C(10)(11) added by S.I. 2009/2888 reg. 2(6)
- s. 318C(11) omitted by S.I. 2011/775 reg. 3(6)
- s. 318D heading words inserted by 2011 c. 11 Sch. 8 para. 6
- s. 318D(1) word substituted by 2011 c. 11 Sch. 8 para. 6(a)
- s. 318D(1) words substituted by 2011 c. 11 Sch. 8 para. 6(b)
- s. 318AA inserted by 2011 c. 11 Sch. 8 para. 5
- s. 320A inserted by 2006 c. 25 s. 62(2)
- s. 320B inserted by 2009 c. 10 s. 55(4)
- s. 325A inserted by 2005 c. 5 Sch. 1 para. 592
- s. 325A(2)(b) text amended by S.I. 2005/3229 reg. 145
- s. 326A and cross-heading inserted by 2011 c. 11 s. 39(1)
- s. 360A inserted by 2005 c. 5 Sch. 1 para. 594
- s. 393B(4) amendment to earlier affecting provision 2004 c. 12 s. 249(3) by 2005 c. 5 Sch. 1 para. 651(2)
- s. 395A inserted by S.I. 2009/730 art. 2
- s. 398B(4A) inserted by 2007 c. 11 Sch. 20 para. 21
- s. 404A inserted by 2007 c. 3 Sch. 1 para. 437
- s. 413A inserted by S.I. 2011/1037 art. 10(3)
- s. 421B cross-heading text amended by 2005 c. 7 s. 20(3)(b)
- s. 421B heading text amended by 2005 c. 7 s. 20(3)(b)
- s. 421B(1) text amended by 2005 c. 7 s. 20(3)(a)
- s. 421B(4) text amended by 2005 c. 7 s. 20(3)(a)
- s. 421B(8) text amended by 2005 c. 7 s. 20(3)(a)
- s. 421C(2) text amended by 2004 c. 12 s. 90(2)
- s. 421D(5)(6) text amended by 2005 c. 7 s. 20(3)(c)
- s. 421E(1) text amended by 2008 c. 9 Sch. 7 para. 31
- s. 421F(1) text amended by 2004 c. 12 s. 89(2)
- s. 421F(1A) inserted by 2004 c. 12 s. 89(3)
- s. 421G repealed by 2004 c. 12 s. 88(2) Sch. 42 Pt. 2(11)
- s. 421H(2) words substituted by 2010 c. 4 Sch. 1 para. 386
- s. 421J(4) text amended by 2005 c. 11 Sch. 4 para. 103(1)(i)
- s. 421K(3)(g) text amended by 2005 c. 7 s. 20(4)
- s. 421L(6)(b) text amended by 2007 c. 11 Sch. 26 para. 10(2)(a)
- s. 421L(7)(8) inserted by 2007 c. 11 Sch. 26 para. 10(2)(b)
- s. 428A inserted by 2004 c. 12 Sch. 16 para. 1(3)
- s. 431A inserted by 2004 c. 12 s. 88(3)
- s. 431B inserted by 2005 c. 22 Sch. 2 para. 7
- s. 442A inserted by 2004 c. 12 Sch. 16 para. 2(3)
- s. 446A(3)(b) words substituted by 2010 c. 4 Sch. 1 para. 387
- s. 446B(4) word omitted by 2011 c. 11 Sch. 2 para. 19(a)
- s. 446B(4)(f) and word inserted by 2011 c. 11 Sch. 2 para. 19(b)
- s. 446C(4A)(4B) inserted by 2011 c. 11 Sch. 2 para. 20
- s. 446E(1)(aa) inserted by 2004 c. 12 s. 87(2)
- s. 446E(3)-(10) substituted for s. 446E(3)-(6) by 2004 c. 12 s. 87(3)
- s. 446K(3)(b) words substituted by 2010 c. 4 Sch. 1 para. 388
- s. 446N(7)(8) inserted by 2008 c. 9 Sch. 7 para. 32
- s. 446O modified by 2005 c. 22 Sch. 2 para. 2(8)(a)
- s. 446R(1)(ba) inserted by 2004 c. 12 s. 86(1)s. 86(2)(c)(3)
- s. 446R(1A) inserted by 2004 c. 12 s. 86(1)s. 86(2)(c)(4)
- s. 446R(1A) substituted by 2005 c. 22 Sch. 2 para. 13
- s. 446R(4) text amended by 2004 c. 12 s. 86(1)s. 86(2)(c)(5)
- s. 446R(5) repealed by 2004 c. 12 Sch. 42 Pt. 2(11)
- s. 446S(4) inserted by 2011 c. 11 Sch. 2 para. 21
- s. 446T(3) word omitted by 2011 c. 11 Sch. 2 para. 22(a)
- s. 446T(3)(b) text amended by 2008 c. 9 s. 49(5)
- s. 446T(3)(f) and word inserted by 2011 c. 11 Sch. 2 para. 22(b)
- s. 446U(1)(c) and word inserted by 2005 c. 22 Sch. 2 para. 14
- s. 446V word omitted by 2011 c. 11 Sch. 2 para. 23(a)
- s. 446V(f) and word inserted by 2011 c. 11 Sch. 2 para. 23(b)
- s. 446IA inserted by 2004 c. 12 s. 86(6)
- s. 446NA inserted by 2004 c. 12 s. 86(7)
- s. 446UA inserted by 2005 c. 22 Sch. 2 para. 15
- s. 554S(2) modified by S.I. 2011/2696 reg. 5
- s. 554Z1 applied (with modifications) by 2005 c. 5 s. 39(3) (as inserted) by 2011 c. 11 Sch. 2 para. 36(3)
- s. 556A inserted by 2009 c. 10 s. 67(3)
- s. 567A inserted by 2011 c. 11 Sch. 2 para. 27
- s. 576A inserted by 2011 c. 11 Sch. 16 para. 21(4)
- s. 579A applied by S.I. 2006/575 reg. 41
- s. 579B words inserted by 2011 c. 11 Sch. 16 para. 22(2)
- s. 579D substituted by 2011 c. 11 Sch. 16 para. 22(4)
- s. 579CA inserted by 2011 c. 11 Sch. 16 para. 22(3)
- s. 636A(1)(2) applied by S.I. 2010/1187 reg. 4
- s. 636A(1) modified by S.I. 2006/572 art. 6 7(1)(2)
- s. 636A(1)(b) words inserted by 2011 c. 11 Sch. 16 para. 42(2)(a)
- s. 636A(1)(d) text amended by 2007 c. 11 Sch. 19 para. 28(2)(a)
- s. 636A(1)(d) words inserted by 2011 c. 11 Sch. 16 para. 42(2)(b)
- s. 636A(1)(e) words inserted by 2011 c. 11 Sch. 16 para. 42(2)(c)
- s. 636A(1)(f) and word repealed by 2007 c. 11 Sch. 19 para. 28(2)(b) Sch. 27 Pt. 3(1)
- s. 636A(3A) inserted by 2011 c. 11 Sch. 16 para. 42(3)
- s. 636A(4)(c) substituted by 2011 c. 11 Sch. 16 para. 42(4)(c)
- s. 636A(4)(aa) inserted by 2011 c. 11 Sch. 16 para. 42(4)(b)
- s. 636A(4)(za) inserted by 2011 c. 11 Sch. 16 para. 42(4)(a)
- s. 636A(7) modified by S.I. 2006/572 art. 6 7(1)(3)
- s. 636A(7) text amended by 2007 c. 11 Sch. 19 para. 28(3) Sch. 27 Pt. 3(1)
- s. 636A(7) word omitted by 2011 c. 11 Sch. 16 para. 42(5)(c)
- s. 636A(7) words inserted by 2011 c. 11 Sch. 16 para. 42(5)(a)
- s. 636A(7) words inserted by 2011 c. 11 Sch. 16 para. 42(5)(b)
- s. 636B applied (with modifications) by 2004 c. 12 Sch. 36 para. 35(4)
- s. 636B modified by S.I. 2006/572 art. 37
- s. 636B(3) text amended by 2005 c. 7 Sch. 10 para. 59
- s. 640A inserted by 2005 c. 7 s. 19(5)
- s. 644A inserted by 2005 c. 5 Sch. 1 para. 610
- s. 644A(2)(b) text amended by S.I. 2005/3229 reg. 161
- s. 646A inserted by 2005 c. 5 Sch. 1 para. 611
- s. 681A inserted by 2005 c. 5 Sch. 1 para. 614
- s. 687A inserted by 2011 c. 11 Sch. 2 para. 29
- s. 688A inserted by 2007 c. 11 Sch. 3 para. 6
- s. 695A inserted by 2011 c. 11 Sch. 2 para. 31
- s. 700A inserted by 2008 c. 9 Sch. 7 para. 38
- s. 716A inserted by 2005 c. 5 Sch. 1 para. 615
- s. 716A(1) s. 716A renumbered as s. 716A(1) by 2011 c. 11 Sch. 2 para. 34(2)
- s. 716A(2) inserted by 2011 c. 11 Sch. 2 para. 34(3)
- s. 989(1)(aa) inserted by 2010 c. 13 s. 42(5)
- s. 989(6A)(6B) inserted by 2010 c. 13 s. 42(6)
Commencement Orders yet to be applied to the Income Tax (Earnings and Pensions) Act 2003:
Commencement Orders
This section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.
Commencement Orders bringing legislation that affects this Act into force:
- S.I. 2003/1900 art. 2 commences (2003 c. 21)
- S.I. 2003/1997 art. 2 commences (2003 c. 14)
- S.I. 2003/3142 art. 2-4 commences (2002 c. 11 and 2003 c. 21)
- S.I. 2004/1945 art. 2 commences (2004 c. 12)
- S.I. 2005/1126 art. 2 commences (2005 c. 11)
- S.I. 2007/1081 art. 2 commences (2006 c. 25)
- S.I. 2008/787 art. 2 commences (2007 c. 5)
- S.I. 2008/3137 art. 2 commences (2008 c. 14)
- S.I. 2009/403 art. 2 commences (2008 c. 9)
- S.I. 2009/1357 art. 2 commences (S.I. 2009/1182)
- S.I. 2009/3250 art. 2 commences (2007 c. 29)
- S.I. 2010/128 art. 2 commences (2006 c. 18)
- S.I. 2010/495 art. 3 4 commences (2006 c. 18)
- S.I. 2010/708 art. 1-14 commences (2008 c. 14)
- S.I. 2010/1621 art. 1 2 commences (S.I. 2010/231)
33Earnings remitted to UKE+W+S+N.I.
This section has no associated Explanatory Notes
(1)This section explains what is meant for the purposes of this Chapter by general earnings being remitted to the United Kingdom.
(2)If general earnings are—
(a)paid, used, or enjoyed in the United Kingdom, or
(b)transmitted or brought to the United Kingdom in any manner or form,
they are to be treated as remitted to the United Kingdom at the time when they are so paid, used or enjoyed or dealt with as mentioned in paragraph (b).
(3)If, in the case of an employee who is ordinarily resident in the United Kingdom, general earnings are used outside the United Kingdom to satisfy a UK-linked debt, they are to be treated as remitted to the United Kingdom at the time when they are so used.
This is subject to subsection (5)(b).
(4)In subsection (3) “UK-linked debt, in relation to an employee, means—
(a)a debt for money lent to the employee in the United Kingdom, or for interest on money so lent, or
(b)a debt for money lent to the employee outside the United Kingdom and received in the United Kingdom, or
(c)a debt incurred for satisfying—
(i)a debt falling within paragraph (a) or (b), or
(ii)another debt falling within this paragraph.
(5)In the case of a debt (within subsection (4)(b) or (c)) for money lent to the employee outside the United Kingdom—
(a)it does not matter whether the money lent is received in the United Kingdom before or after the general earnings are used to satisfy the debt, but
(b)if the money lent is not received in the United Kingdom until after the general earnings are used to satisfy the debt, the general earnings are to be treated as remitted to the United Kingdom at the time when the money lent is received there (instead of at the time provided in subsection (3)).
(6)In subsections (4) and (5) any reference to money lent being received in the United Kingdom includes a reference to its being brought there.
(7)Section 34 (further provisions about UK-linked debts) applies for the purposes of subsections (3) to (5).
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