http://www.legislation.gov.uk/ukpga/2003/1/section/716AIncome 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 Database2026-07-29Expert Participation2026-07-15 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. 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. 221AFinance Act 2026s. 22(1)s. 22(2) Part 13716A1 Any income, so far as it falls within— aPart 2, 9 or 10 of this Act, andbChapter 3 of Part 4 of ITTOIA 2005 (dividends etc. from UK resident companies etc.), is dealt with under Chapter 3 of Part 4 of ITTOIA 2005. 2Subsection (1) is subject to section 554Z2(2).S. 716A and cross-heading inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 615 (with Sch. 2)S. 716A(2) inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 34(3)S. 716A renumbered as s. 716A(1) (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 34(2)