http://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/264/2003-04-06Income Tax (Earnings and Pensions) Act 2003An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.texttext/xmlenStatute Law Database2024-06-062003-04-06Income Tax (Earnings and Pensions) Act 2003s. 452(2)(aa)Finance Act 2013Sch. 23 para. 11Sch. 23 para. 38art. 2Income Tax (Earnings and Pensions) Act 2003s. 707AFinance Act 2024s. 36(4)s. 36(5)SCHEDULESSCHEDULE 6Consequential AmendmentsPart 2Other enactmentsTax Credits Act 2002 (c. 21)264The Tax Credits Act 2002 is amended as follows.