{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003-section-6843a-order-2014/note",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003-section-6843a-order-2014/note.json",
  "legislation": "uksi/2014/2438",
  "legislation_title": "The Income Tax (Earnings and Pensions) Act 2003 (Section 684(3A)) Order 2014",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003-section-6843a-order-2014",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order increases the coding out limit for deductions in respect of “relevant debts” in section 684(3A) of the Income Tax (Earnings and Pensions) Act 2003 from £3,000 to £17,000. “Relevant debts” are defined in section 684(7AA) and include any debt payable to the Commissioners excluding tax credits.\nThe amendment made by this Order comes into force on 3rd October 2014 and has effect for deductions made in the tax year 2015-16 and subsequent tax years.\nA Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/2438/note",
    "retrieved_at": "2026-10-29T00:02:56.888419+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}