{
  "legislation": {
    "id": "ukpga/2003/1",
    "title": "Income Tax (Earnings and Pensions) Act 2003",
    "short_title": "Income Tax (Earnings and Pensions) Act 2003",
    "citation": "2003 c. 1",
    "type": "ukpga",
    "date": "2003-03-06",
    "revised": true,
    "unapplied_effects": 46,
    "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
    "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003.json"
  },
  "direction": "made_to",
  "with": "ukpga/2005/5",
  "count": 92,
  "effects": [
    {
      "type": "substituted by 2004 c. 12, s. 249(3) (as amended)",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 393B(4)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 651(2)(a)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-07-22"
    },
    {
      "type": "words substituted by 2004 c. 12, s. 249(8) (as amended)",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 395",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 651(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-07-22"
    },
    {
      "type": "words substituted by 2004 c. 12, s. 249(3) (as amended)",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 393B(4)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 651(2)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2004-07-22"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 34",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 3",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 646A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 611",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 3 para. 24(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 618(7) Sch. 3",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 3 para. 26(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 618(9)(b)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 66",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 3",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 10",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 3",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 3 para. 25(3)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 618(8)(c)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "substituted for s. 631(2)",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 631(2)(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 608(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 3 Pt. 5 heading",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 618(5)(a)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 631(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 608(2)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 3 para. 24(1) heading",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 618(6)(a)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 178(c)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 587(a)(ii)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 215",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 590",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 515(2)(c) and word",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 604(4)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 3 para. 24(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 618(6)(c)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 5 para. 31(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 620(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 635(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 609(2)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 5 para. 27(3)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 620(2)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 644A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 610",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 57",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 3",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 360A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 594",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 47(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 3",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 3 para. 48(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 618(11)(b)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 496",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 601",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 3 para. 26 heading",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 618(9)(a)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 2 para. 22(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 617(2)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 493(1)(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 600(2) Sch. 3",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 53",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 3",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 575(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 606(2)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 302(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 591",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 3 para. 24(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 618(6)(b)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 4 para. 12(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 619",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 477(7)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 599",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 61(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 586",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 476(5)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 598",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 515(1)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 604(2) Sch. 3",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 325A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 592",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "substituted for s. 613(3)(4)",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 613(3)-(6)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 607(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "substituted for s. 635(3)",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 635(3)-(6)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 609(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 180(5)(c)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 588(a)(i)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 3 para. 1(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 618(2)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 87(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 3",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 189(3)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 589",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 54",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 3",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 613(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 607(2)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 399(1)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 597 Sch. 3",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 2 para. 87(2)(d)(ii)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 617(6)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 655(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 612",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 716A and cross-heading",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 615",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 394(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 595",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 1 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 616(2)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 497(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 602",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 3 para. 2(1)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 618(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 3 para. 30(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 618(10)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 49",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 3",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 2 para. 80(3)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 617(4)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 178(d)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 587(b)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 3 para. 25 heading",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 618(8)(a)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 44",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 3",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 681A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 614",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 1 Pt. 2",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 616(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 3 para. 23 heading",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 618(5)(a)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "substituted for s. 575(2)",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 575(2)-(5)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 606(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 3 para. 14(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 618(4)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 357(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 593",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 516(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 605",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 65",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 3",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 493(3A)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 600(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 3 para. 25(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 618(8)(b)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 180(5)(c)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 588(a)(ii)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 120",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 3",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 56",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 3",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 3 para. 48(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 618(11)(a)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 9",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 3",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 40",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 3",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "substituted for s. 679(2)",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 679(2)(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 613(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 6(5)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 585",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 679(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 613(2)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 2 para. 79(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 617(3)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 397(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 596",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 3 para. 26(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 618(9)(c)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 3 para. 23",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 618(5)(b)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 493(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 600(2) Sch. 3",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 180(5)(d)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 588(b)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 3 para. 49",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 618(12)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 178(c)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 587(a)(i)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "word repealed",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 515(2)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 604(3) Sch. 3",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 2 para. 86(4)(c)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 617(5)",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 502(4)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "ukpga/2005/5",
        "title": "Income Tax (Trading and Other Income) Act 2005",
        "provisions": "Sch. 1 para. 603",
        "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2005-04-06"
    }
  ],
  "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."
}