Statutory Instruments
INCOME TAX
Made
16th December 2024
Laid before the House of Commons
17th December 2024
Coming into force
6th April 2025
The Treasury make the following Order in exercise of the powers conferred by section 170(1A)(c), (2), (5) and (6) of the Income Tax (Earnings and Pensions) Act 2003(1).
2003 c. 1; Section 170(1A) was inserted by paragraph 7(2) of Schedule 14 to the Finance Act 2004 (c. 12) then substituted by section 10(6) of the Finance Act 2015 (c. 11). Section 170(2) and (5) were amended, respectively, by paragraph 7(3) and (4) of Schedule 14 to the Finance Act 2004.