http://www.legislation.gov.uk/id/ukpga/2003/1/schedule/6/part/2

http://www.legislation.gov.uk/ukpga/2003/1/schedule/6/part/2/crossheading/social-security-administration-act-1992-c-5

Income Tax (Earnings and Pensions) Act 2003

An 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.

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Statute Law Database

2024-04-02

Expert Participation

2023-12-04

Income Tax (Earnings and Pensions) Act 2003

s. 452(2)(aa)

Finance Act 2013

Sch. 23

para. 11

Sch. 23

para. 38

art. 2

Income Tax (Earnings and Pensions) Act 2003

s. 637G(2)(a)

(b)

The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024

reg. 2

SCHEDULES

SCHEDULE 6Consequential Amendments

Part 2Other enactments

Social Security Administration Act 1992 (c. 5)

186

The Social Security Administration Act 1992 is amended as follows.

187

1

Amend section 139(11) (definitions used in provisions relating to arrangements for council tax benefit) as follows.

2

In paragraph (b) of the definition of “war disablement pension” for “subsection (1) of section 315 of the Income and Corporation Taxes Act 1988” substitute “ any of paragraphs (a) to (f) of section 641(1) of the Income Tax (Earnings and Pensions) Act 2003 ”.

3

In the definition of “war widow’s pension” for “section 315(2)(e) of the Income and Corporation Taxes Act 1988” substitute “ section 641(1)(e) or (f) of the Income Tax (Earnings and Pensions) Act 2003 ”.

188

1

Amend section 159B(6) (effect of alterations affecting state pension credit) as follows.

2

In paragraph (b) of the definition of “war disablement pension” for “subsection (1) of section 315 of the Income and Corporation Taxes Act 1988 (c. 1)” substitute “ any of paragraphs (a) to (f) of section 641(1) of the Income Tax (Earnings and Pensions) Act 2003 ”.

3

In paragraph (b) of the definition of “war widow’s or widower’s pension” for “section 315(2)(e) of the Income and Corporation Taxes Act 1988” substitute “ section 641(1)(e) or (f) of the Income Tax (Earnings and Pensions) Act 2003 ”.

189

1

Amend section 162(5) (destination of national insurance contributions) as follows.

2

In paragraph (c) for “emoluments” substitute “ general earnings ”.

3

In paragraph (ca) for “emoluments” substitute “ general earnings ”.