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Income Tax (Earnings and Pensions) Act 2003

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Explanatory Notes
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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A brief history of the taxation of employment income

12.Income tax was reintroduced in 1842, in an Act agreed to have been modelled on the 1806 Act, and the five Schedules accordingly reappeared. Income tax has been in continuous existence ever since.

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Income Tax (Earnings and Pensions) Act 2003

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Explanatory Notes

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A brief history of the taxation of employment income

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