Income Tax (Earnings and Pensions) Act 2003 Income Tax (Earnings and Pensions) Act 2003 Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 17 para. 70 repealed by Investigatory Powers Act 2016 Sch. 10 Pt. 8 175Paragraph 175 Income Tax (Earnings and Pensions) Act 2003