<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/2003/1/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2003/1" NumberOfProvisions="1381" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0"><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/ukpga/2003/1/section/617/enacted</dc:identifier><dc:title>Income Tax (Earnings and Pensions) Act 2003</dc:title><dc:subject>Temporary employment</dc:subject><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:modified>2021-08-04</dc:modified>
					
					<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/2003/1/section/617/enacted/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/2003/1/resources" title="More Resources"/>
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes" href="http://www.legislation.gov.uk/id/ukpga/2003/1/section/617/notes" title="Explanatory Notes"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/notes/toc" href="http://www.legislation.gov.uk/ukpga/2003/1/notes/contents" title="Explanatory Notes Table of Contents"/>
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/2003/1/enacted" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/2003/1/introduction/enacted" title="introduction"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/2003/1/body/enacted" title="body"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/2003/1/schedules/enacted" title="schedules"/>
					
										
					
					
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/2003/1/section/617/enacted/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/2003/1/section/617/enacted/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/2003/1/section/617/enacted/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/2003/1/section/617/enacted/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/2003/1/section/617/enacted/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/2003/1/section/617/enacted/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/2003/1/section/617/enacted/data.html" title="HTML5 snippet"/>

					
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2003/1/contents/enacted" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2003/1/section/617/2003-04-06" title="2003-04-06"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2003/1/section/617" title="current"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/2003/1/enacted" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/2003/1/section/616/enacted" title="Provision; Section 616"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/2003/1/section/616/enacted" title="Provision; Section 616"/><atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2003/1/section/618/enacted" title="Provision; Section 618"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/2003/1/section/618/enacted" title="Provision; Section 618"/>
					<ukm:PrimaryMetadata><ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="final"/>
</ukm:DocumentClassification><ukm:Year Value="2003"/><ukm:Number Value="1"/><ukm:EnactmentDate Date="2003-03-06"/><ukm:ISBN Value="010540103X"/><ukm:UnappliedEffects><ukm:UnappliedEffect Modified="2024-12-03T13:34:08Z" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedExtent="E+W+S+N.I." EffectId="key-8eafbd68c587120f9782769a851f69ed" AffectingYear="2013" Type="inserted" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2003/1" AffectedProvisions="s. 452(2)(aa)" AffectedNumber="1" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-8eafbd68c587120f9782769a851f69ed" AffectedYear="2003" RequiresApplied="false" Comments="Pt. 7 Ch. 4 (ss. 447-450) substituted for Pt. 7 Ch. 4 (sss. 447-470) (16.4.2003 with effect in accordance with Sch. 22 para. 9(2)-(4) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 9(1)" AffectingNumber="29" AffectingProvisions="Sch. 23 para. 11" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2013/29" Row="836" AffectedClass="UnitedKingdomPublicGeneralAct"><ukm:AffectedTitle>Income Tax (Earnings and Pensions) Act 2003</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-452-2-aa" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/section/452/2/aa" FoundRef="section-452">s. 452(2)(aa)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2013</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-23" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/schedule/23">Sch. 23 </ukm:Section><ukm:Section Ref="schedule-23-paragraph-11" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/schedule/23/paragraph/11">para. 11</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-23" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/schedule/23">Sch. 23 </ukm:Section><ukm:Section Ref="schedule-23-paragraph-38" URI="http://www.legislation.gov.uk/id/ukpga/2013/29/schedule/23/paragraph/38">para. 38</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Prospective="true" Qualification=""/><ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2013/1755" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2013-09-01" Qualification="wholly in force" CommencingYear="2013" CommencingNumber="1755"><ukm:CommencingProvisions><ukm:Section Ref="article-2" URI="http://www.legislation.gov.uk/id/uksi/2013/1755/article/2">art. 2</ukm:Section></ukm:CommencingProvisions></ukm:InForce></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-068cf86f9cf6527b73d386805bf19d90" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingNumber="11" AffectedNumber="1" AffectingYear="2026" Created="2026-03-30T09:03:22Z" RequiresApplied="true" Row="58" Type="inserted" AffectedProvisions="s. 114(1)(a)(i)(ii)" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-58" Comments="Used w/e date since it is 4 years in the future. RLH." AffectingProvisions="s. 17(2)(b)(5)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2003/1" AffectedYear="2003"><ukm:AffectedTitle>Income Tax (Earnings and Pensions) Act 2003</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-114-1-a-i" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/section/114/1/a/i" FoundRef="section-114">s. 114(1)(a)(i)</ukm:Section><ukm:Section Ref="section-114-1-a-ii" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/section/114/1/a/ii" FoundRef="section-114">(ii)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-17-2-b" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/17/2/b">s. 17(2)(b)</ukm:Section><ukm:Section Ref="section-17-5" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/17/5">(5)</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:SectionRange Start="section-17-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/17/6" End="section-17-9" UpTo="http://www.legislation.gov.uk/id/ukpga/2026/11/section/17/9"><ukm:Section Ref="section-17-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/17/6">s. 17(6)</ukm:Section>-<ukm:Section Ref="section-17-9" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/17/9">(9)</ukm:Section></ukm:SectionRange></ukm:Savings><ukm:InForceDates><ukm:InForce Applied="false" Date="2030-04-06" Qualification="Other" OtherQualification="for the tax year 2030-31 and subsequent tax years"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedNumber="1" RequiresApplied="true" Created="2026-03-30T09:03:22Z" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 116(1)(a)(b)" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-60" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectingNumber="11" AffectingYear="2026" AffectingClass="UnitedKingdomPublicGeneralAct" Comments="Used w/e date since it is 4 years in the future. RLH." Row="60" EffectId="key-fe5b961d545ce351d840dd63c5778368" AffectedYear="2003" AffectingProvisions="s. 17(3)(b)(5)" Type="inserted" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2003/1"><ukm:AffectedTitle>Income Tax (Earnings and Pensions) Act 2003</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-116-1-a" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/section/116/1/a" FoundRef="section-116">s. 116(1)(a)</ukm:Section><ukm:Section Ref="section-116-1-b" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/section/116/1/b" FoundRef="section-116">(b)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-17-3-b" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/17/3/b">s. 17(3)(b)</ukm:Section><ukm:Section Ref="section-17-5" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/17/5">(5)</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:SectionRange Start="section-17-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/17/6" End="section-17-9" UpTo="http://www.legislation.gov.uk/id/ukpga/2026/11/section/17/9"><ukm:Section Ref="section-17-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/17/6">s. 17(6)</ukm:Section>-<ukm:Section Ref="section-17-9" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/17/9">(9)</ukm:Section></ukm:SectionRange></ukm:Savings><ukm:InForceDates><ukm:InForce Applied="false" Date="2030-04-06" Qualification="Other" OtherQualification="for the tax year 2030-31 and subsequent tax years"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Created="2026-03-30T09:03:22Z" RequiresApplied="true" Type="inserted" AffectedNumber="1" EffectId="key-98d25ac9bbd533ba2685d65deecf586f" AffectingYear="2026" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" Comments="Contains power - Used w/e date since it is 4 years in the future. RLH." AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 116A" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-61" AffectedYear="2003" Row="61" AffectingProvisions="s. 17(4)(5)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2003/1" AffectingNumber="11" AffectingEffectsExtent="E+W+S+N.I."><ukm:AffectedTitle>Income Tax (Earnings and Pensions) Act 2003</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-116A" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/section/116A" err:Ref="Section missing in legislation" Missing="true">s. 116A</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-17-4" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/17/4">s. 17(4)</ukm:Section><ukm:Section Ref="section-17-5" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/17/5">(5)</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:SectionRange Start="section-17-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/17/6" End="section-17-9" UpTo="http://www.legislation.gov.uk/id/ukpga/2026/11/section/17/9"><ukm:Section Ref="section-17-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/17/6">s. 17(6)</ukm:Section>-<ukm:Section Ref="section-17-9" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/17/9">(9)</ukm:Section></ukm:SectionRange></ukm:Savings><ukm:InForceDates><ukm:InForce Applied="false" Date="2030-04-06" Qualification="Other" OtherQualification="for the tax year 2030-31 and subsequent tax years"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedYear="2003" AffectingProvisions="s. 19(10)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2003/1" Created="2026-03-30T09:03:22Z" Type="repealed" EffectId="key-1e5aaf619296860db6497a66ec434ed1" AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectingYear="2026" AffectedNumber="1" AffectingClass="UnitedKingdomPublicGeneralAct" Row="66" AffectedProvisions="s. 136A(5)" AffectingNumber="11" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-66" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true"><ukm:AffectedTitle>Income Tax (Earnings and Pensions) Act 2003</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-136A-5" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/section/136A/5" FoundRef="section-136A">s. 136A(5)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-19-10" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/19/10">s. 19(10)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-19-11" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/19/11">s. 19(11)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2031-04-06" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedProvisions="s. 138A" AffectedYear="2003" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="1" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2003/1" Row="67" Created="2026-03-30T09:03:22Z" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingNumber="11" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" RequiresApplied="true" AffectingYear="2026" Type="repealed" EffectId="key-e5433cc5d5c50fb27bbc7439590c2da3" AffectingProvisions="s. 19(10)" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-67" AffectingEffectsExtent="E+W+S+N.I."><ukm:AffectedTitle>Income Tax (Earnings and Pensions) Act 2003</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-138A" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/section/138A" err:Ref="Section missing in legislation" Missing="true">s. 138A</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-19-10" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/19/10">s. 19(10)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-19-11" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/19/11">s. 19(11)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2031-04-06" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="true" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2003/1" Type="inserted" Created="2026-03-30T09:03:22Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectingProvisions="s. 22(1)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 221A" Row="78" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-78" AffectedYear="2003" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2026" AffectingNumber="11" AffectedNumber="1" Comments="cond commencement - comes into force when 1996 c. 18, s. 27BP(1) comes wholly into force" EffectId="key-d65bd3942cefcf58b362bfe2fc687e16"><ukm:AffectedTitle>Income Tax (Earnings and Pensions) Act 2003</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-221A" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/section/221A" err:Ref="Section missing in legislation" Missing="true">s. 221A</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-22-1" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/22/1">s. 22(1)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-22-2" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/22/2">s. 22(2)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2003/1/notes"/><ukm:Alternatives><ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/2003/1/pdfs/ukpgaen_20030001_en.pdf" Title="Explanatory Note"/></ukm:Alternatives>       
								</ukm:Notes> 
					<ukm:CorrectionSlips><ukm:CorrectionSlip URI="http://www.legislation.gov.uk/ukpga/2003/1/pdfs/ukpgacs_20030001_en.pdf" Date="2010-10-15" Title="Correction Slip" Size="14150"/></ukm:CorrectionSlips><ukm:Alternatives>
      <ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/2003/1/pdfs/ukpga_20030001_en.pdf" Title="Print Version"/>
   </ukm:Alternatives><ukm:TablesOfOrigins>
      <ukm:TableOfOrigins Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/2003/1/pdfs/ukpgatoo_20030001_en.pdf" Title="Table Of Origins"/>
   </ukm:TablesOfOrigins>
					
					<ukm:Statistics>
									<ukm:TotalParagraphs Value="1382"/>
									<ukm:BodyParagraphs Value="725"/>
									<ukm:ScheduleParagraphs Value="657"/>
									<ukm:AttachmentParagraphs Value="0"/>
									<ukm:TotalImages Value="44"/>
								</ukm:Statistics>
				</ukm:Metadata><Primary xmlns:leg="http://www.legislation.gov.uk/namespaces/legislation"><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2003/1/body/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2003/1/body" NumberOfProvisions="725" NumberFormat="default"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2003/1/part/9/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2003/1/part/9" NumberOfProvisions="90" id="part-9"><Number>Part 9</Number><Title>Pension income</Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/2003/1/part/9/chapter/11/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2003/1/part/9/chapter/11" NumberOfProvisions="4" id="part-9-chapter-11"><Number>Chapter 11</Number><Title>Certain overseas government pensions paid in the UK</Title><P1group><Title>Deduction allowed from taxable pension income</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2003/1/section/617/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2003/1/section/617" id="section-617">
<Pnumber>617</Pnumber>
<P1para>
<Text>A deduction of 10% is allowed from an amount of taxable pension income determined under section 616 (see section 567).</Text>
</P1para>
</P1></P1group></Chapter></Part></Body></Primary></Legislation>