Search Legislation

Advanced Search

Income Tax (Earnings and Pensions) Act 2003

Employment income, pensions and social security

21.As mentioned above, employment income is taxed under Schedule E in ICTA. During the course of the work leading up to the production of this Act, it became apparent that it would be more sensible to rewrite the whole of Schedule E, rather than just picking out those parts relevant to employment income.

22.The grouping of employment income, pensions and social security income represents income within Schedule E as set out in section 19 of ICTA. Rewriting the charging provisions for these categories of income makes possible a repeal of Schedule E as a whole.

23.In order to have all the charging provisions relating to pensions in one place, Part 9 of the Act also includes some pensions within Schedule D as set out in section 18 of ICTA.

Back to top

Options/Help

Print Options

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources