Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 13 U.K. Supplementary provisions

Amendments, repeals, citation etc. U.K.

722 Consequential amendments U.K.

Schedule 6 contains consequential amendments.

723 Commencement and transitional provisions and savings U.K.

(1) This Act comes into force on 6th April 2003 and has effect—

(a) for the purposes of income tax, for the tax year 2003-04 and subsequent tax years, and

(b) for the purposes of corporation tax, for accounting periods ending after 5th April 2003.

(2) Subsection (1) is subject to Schedule 7, which contains transitional provisions and savings.

724 Repeals and revocations U.K.

(1) The enactments specified in Part 1 of Schedule 8 (which include certain spent provisions) are repealed to the extent specified.

(2) The instruments specified in Part 2 of that Schedule are revoked to the extent specified.

725 Citation U.K.

This Act may be cited as the Income Tax (Earnings and Pensions) Act 2003.