This section has no associated Explanatory Notes
[F154U.K.Section 242(2) of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (works transport services).]
Textual Amendments
F1Sch. 21 para. 54-63 inserted (5.12.2005) by The Civil Partnership Act 2004 (Relationships Arising Through Civil Partnership) Order 2005 (S.I. 2005/3137), art. 2(g)