Explanatory Notes

Income Tax (Earnings and Pensions) Act 2003

2003 CHAPTER 1

6th March 2003

Commentary on Sections

Glossary

Part 1: Overview
Section 1: Overview of contents of this Act

33.This section summarises the charges to tax and other matters covered in the Act. It also provides, insubsection (2), the link to the general charge to income tax in section 1(1) of ICTA. It is new.

Section 2: Abbreviations and defined expressions

34.This is another new section. It provides information on where to find lists of the various abbreviations and defined expressions used in this Act.