{
  "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": "uksi/2026/93",
  "count": 4,
  "effects": [
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 660(1) Table A",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "uksi/2026/93",
        "title": "The Income Tax (Tax Treatment of Scottish Carer Supplement and Exemption of Carer’s Additional Person Payment) Regulations 2026",
        "provisions": "reg. 2(3)",
        "url": "https://openlegislation.uk/income-tax-tax-treatment-of-scottish-carer-supplement-and-exemption-of-carer-additional-person-payment-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-03-15"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 658(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "uksi/2026/93",
        "title": "The Income Tax (Tax Treatment of Scottish Carer Supplement and Exemption of Carer’s Additional Person Payment) Regulations 2026",
        "provisions": "reg. 2(2)",
        "url": "https://openlegislation.uk/income-tax-tax-treatment-of-scottish-carer-supplement-and-exemption-of-carer-additional-person-payment-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-03-15"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 677(1) Table B Pt. 2",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "uksi/2026/93",
        "title": "The Income Tax (Tax Treatment of Scottish Carer Supplement and Exemption of Carer’s Additional Person Payment) Regulations 2026",
        "provisions": "reg. 2(5)",
        "url": "https://openlegislation.uk/income-tax-tax-treatment-of-scottish-carer-supplement-and-exemption-of-carer-additional-person-payment-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-03-15"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "s. 661(1)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "affecting": {
        "id": "uksi/2026/93",
        "title": "The Income Tax (Tax Treatment of Scottish Carer Supplement and Exemption of Carer’s Additional Person Payment) Regulations 2026",
        "provisions": "reg. 2(4)",
        "url": "https://openlegislation.uk/income-tax-tax-treatment-of-scottish-carer-supplement-and-exemption-of-carer-additional-person-payment-regulations-2026"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-03-15"
    }
  ],
  "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."
}