http://www.legislation.gov.uk/ukpga/2003/1/section/708/2012-08-01Income 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 Database2026-03-18Expert Participation2012-08-01 Income 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. 529(2A)Finance Act 2026s. 13(1)(c)s. 13(9)Income Tax (Earnings and Pensions) Act 2003Sch. 5 para. 7(1)(a)(b)Finance Act 2026s. 13(3)(a)s. 13(9)Income Tax (Earnings and Pensions) Act 2003Sch. 5 para. 7(5A)Finance Act 2026s. 13(3)(d)s. 13(9)Income Tax (Earnings and Pensions) Act 2003Sch. 5 para. 12(1)(a)(b)Finance Act 2026s. 13(4)(a)s. 13(9)Income Tax (Earnings and Pensions) Act 2003Sch. 5 para. 12(2)(a)(b)Finance Act 2026s. 13(4)(b)s. 13(9)Income Tax (Earnings and Pensions) Act 2003Sch. 5 para. 12A(1)(a)(b)Finance Act 2026s. 13(5)(a)s. 13(9)Income Tax (Earnings and Pensions) Act 2003Sch. 5 para. 36(3)Finance Act 2026s. 13(6)(d)s. 13(9)Income Tax (Earnings and Pensions) Act 2003Sch. 5 para. 57F and cross-headingFinance Act 2026s. 13(7)s. 13(9)Income Tax (Earnings and Pensions) Act 2003s. 114(1)(a)(i)(ii)Finance Act 2026s. 17(2)(b)(5)s. 17(6)-(9)Income Tax (Earnings and Pensions) Act 2003s. 116(1)(a)(b)Finance Act 2026s. 17(3)(b)(5)s. 17(6)-(9)Income Tax (Earnings and Pensions) Act 2003s. 116AFinance Act 2026s. 17(4)(5)s. 17(6)-(9)Income Tax (Earnings and Pensions) Act 2003s. 117(4)Finance Act 2026s. 18(1)(b)(2)Income Tax (Earnings and Pensions) Act 2003s. 136A(5)Finance Act 2026s. 19(2)(4)s. 19(5)-(9)Income Tax (Earnings and Pensions) Act 2003s. 138AFinance Act 2026s. 19(3)(4)s. 19(5)-(9)Income Tax (Earnings and Pensions) Act 2003s. 136A(5)Finance Act 2026s. 19(10)s. 19(11)Income Tax (Earnings and Pensions) Act 2003s. 138AFinance Act 2026s. 19(10)s. 19(11)Income Tax (Earnings and Pensions) Act 2003s. 316ZAFinance Act 2026s. 20(2)(7)Income Tax (Earnings and Pensions) Act 2003s. 320A(1A)Finance Act 2026s. 20(3)(a)(7)Income Tax (Earnings and Pensions) Act 2003s. 320D and cross-headingFinance Act 2026s. 20(4)(7)Income Tax (Earnings and Pensions) Act 2003s. 266(3)(h) and wordFinance Act 2026s. 20(5)(b)(7)Income Tax (Earnings and Pensions) Act 2003s. 267(2)(j) and wordFinance Act 2026s. 20(6)(b)(7)Income Tax (Earnings and Pensions) Act 2003s. 360BFinance Act 2026s. 21Income Tax (Earnings and Pensions) Act 2003s. 221AFinance Act 2026s. 22(1)s. 22(2)Income Tax (Earnings and Pensions) Act 2003s. 38(3)(4)Finance Act 2026s. 23(3)(b)(7)Income Tax (Earnings and Pensions) Act 2003s. 38AFinance Act 2026s. 23(4)(7)Income Tax (Earnings and Pensions) Act 2003Pt. 2 Ch. 11Finance Act 2026s. 24(2)(11)Income Tax (Earnings and Pensions) Act 2003s. 61V(4A)Finance Act 2026s. 24(5)(11)Income Tax (Earnings and Pensions) Act 2003s. 567BFinance Act 2026s. 70(3)s. 71Income Tax (Earnings and Pensions) Act 2003s. 579CBFinance Act 2026s. 70(4)s. 71Income Tax (Earnings and Pensions) Act 2003s. 637T(5)-(8)Finance Act 2026s. 70(5)s. 71Income Tax (Earnings and Pensions) Act 2003s. 41P(4A)Finance Act 2026Sch. 3 para. 1(2)(5)Income Tax (Earnings and Pensions) Act 2003s. 690D(1A)Finance Act 2026Sch. 4 para. 2(4)s. 45(2)Income Tax (Earnings and Pensions) Act 2003s. 690D(2A)Finance Act 2026Sch. 4 para. 2(6)s. 45(2)Income Tax (Earnings and Pensions) Act 2003s. 690D(3)(c)(d)Finance Act 2026Sch. 4 para. 2(7)s. 45(2)Income Tax (Earnings and Pensions) Act 2003s. 690D(5A)(5B)Finance Act 2026Sch. 4 para. 2(9)s. 45(2)Income Tax (Earnings and Pensions) Act 2003s. 690D(9)(c)(d)Finance Act 2026Sch. 4 para. 2(12)(b)s. 45(2)Income Tax (Earnings and Pensions) Act 2003s. 690A(2A)Finance Act 2026Sch. 4 para. 7(3)s. 45(2)Income Tax (Earnings and Pensions) Act 2003s. 690A(6)(aa)Finance Act 2026Sch. 4 para. 7(6)(a)s. 45(2)Income Tax (Earnings and Pensions) Act 2003s. 690D(3)(b)(i)Finance Act 2026Sch. 4 para. 8(1)(a)(i)s. 45(2)Income Tax (Earnings and Pensions) Act 2003s. 690D(3)(b)(ii) and wordFinance Act 2026Sch. 4 para. 8(1)(a)(ii)Sch. 4 para. 8(2)s. 45(2)Income Tax (Earnings and Pensions) Act 2003s. 690D(6)(aa)Finance Act 2026Sch. 4 para. 8(1)(b)s. 45(2)Income Tax (Earnings and Pensions) Act 2003s. 690B(4A)Finance Act 2026Sch. 4 para. 9(1)(e)s. 45(2)Income Tax (Earnings and Pensions) Act 2003Pt. 10 Ch. 9Finance Act 2026Sch. 10 para. 1(4)Sch. 10 para. 5Income Tax (Earnings and Pensions) Act 2003s. 1(3)(ab)Finance Act 2026Sch. 10 para. 3(2)Sch. 10 para. 5 Part 11Chapter 67081PAYE regulations may provide that no repayment of income tax may be made under such regulations to a person—aduring a period for which the person has claimed jobseeker’s allowance, orbat a time when the person is prevented by the trade disputes provisions from being entitled to a jobseeker’s allowance, or would be so prevented if the person otherwise met the conditions for entitlement.2Different provision may be made with respect to—apersons within subsection (1)(a), andbpersons within subsection (1)(b).3“The trade disputes provisions” means—asection 14 of JSA 1995, orbArticle 16 of JS(NI)O 1995.Pt. 11 power to amend or repeal conferred (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 10