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Income Tax (Earnings and Pensions) Act 2003
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Changes over time for: Section 421J
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Income Tax (Earnings and Pensions) Act 2003, Section 421J is up to date with all changes known to be in force on or before 11 August 2026. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Section 421J:
- s. 114(1)(a)(i)(ii) inserted by 2026 c. 11 s. 17(2)(b)(5)
- s. 116(1)(a)(b) inserted by 2026 c. 11 s. 17(3)(b)(5)
- s. 116A inserted by 2026 c. 11 s. 17(4)(5)
- s. 221A inserted by 2026 c. 11 s. 22(1)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 114(1)(a)(i)(ii) inserted by 2026 c. 11 s. 17(2)(b)(5)
- s. 116(1)(a)(b) inserted by 2026 c. 11 s. 17(3)(b)(5)
- s. 116A inserted by 2026 c. 11 s. 17(4)(5)
- s. 221A inserted by 2026 c. 11 s. 22(1)
[F1421JDuty to provide informationU.K.
This section has no associated Explanatory Notes
(1)This section applies in relation to reportable events.
(2)Section 421K explains what are reportable events for the purposes of this section.
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)[F2An officer of Revenue and Customs] may by notice require any person to provide [F3the officer] with such particulars of any reportable events—
(a)which take place in a period specified in the notice, and
(b)in relation to which that person is a responsible person,
as are required by the notice or, if no reportable event in relation to which that person is a responsible person has taken place in that period, to state that fact.
(5)A notice under subsection (4) must specify a date by which it must be complied with.
(6)That date must not be less than 30 days after the date when the notice is given.
(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9)Section 421L explains who are the responsible persons in relation to a reportable event.
(10)The particulars required [F4by a notice under] this section must be provided in a form specified by [F5the Commissioners for Her Majesty’s Revenue and Customs].
(11). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(12). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
Textual Amendments
F1Pt. 7 Ch. 1 substituted (with effect in accordance with Sch. 22 para. 2(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 2(1)
F2Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(1); S.I. 2005/1126, art. 2(2)(h)
F3Words in s. 421J(4) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(1)(i); S.I. 2005/1126, art. 2(2)(h)
F4Words in s. 421J(10) substituted (with effect in accordance with Sch. 8 para. 233 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 227(3), 232
F5Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(2); S.I. 2005/1126, art. 2(2)(h)
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