Paragraph 107
In section 831(3) (interpretation of ICTA) before the entry relating to “the Management Act” insert—
““ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003;”.
In section 831(3) (interpretation of ICTA) before the entry relating to “the Management Act” insert—
““ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003;”.