{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-137",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-137.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "schedule/6/paragraph/137",
  "kind": "paragraph",
  "number": "137",
  "heading": null,
  "text": "(1) Amend the Table in section 98 (special returns, etc.) as follows.\n(2) Omit from the first column of the Table the entries relating to—\n(a) regulations under section 202 of ICTA;\n(b) paragraph 117 of Schedule 8 to FA 2000;\n(c) paragraph 64 of Schedule 14 to FA 2000.\n(3) At the end of the first column of the Table insert the following entries—\n“\nRegulations under section 589 of ITEPA 2003.\nRegulations under section 715 of ITEPA 2003.\nParagraph 93 of Schedule 2 to ITEPA 2003.\nParagraph 45 of Schedule 3 to ITEPA 2003.\nParagraph 33 of Schedule 4 to ITEPA 2003.\nParagraph 51 of Schedule 5 to ITEPA 2003.\n”\n(4) Omit from the second column of the Table the entries relating to—\n(a) section 136(6) of ICTA;\n(b) section 140G of ICTA;\n(c) regulations under section 202 of ICTA;\n(d) regulations under section 203 of ICTA;\n(e) section 313(5) of ICTA;\n(f) section 85(1) and (2) of FA 1988;\n(g) paragraph 65 of Schedule 14 to FA 2000.\n(5) At the end of the second column of the Table insert the following entries—\n“\nSections 432 and 433 of ITEPA 2003.\nSection 445 of ITEPA 2003.\nSections 465 and 466 of ITEPA 2003.\nSection 486 of ITEPA 2003.\nRegulations under section 589 of ITEPA 2003.\nRegulations under section 715 of ITEPA 2003.\nPAYE regulations.\nParagraph 52 of Schedule 5 to ITEPA 2003.\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2012/11",
      "affecting_title": "Scotland Act 2012"
    },
    {
      "type": "repealed",
      "affecting": "nia/2010/13",
      "affecting_title": "Welfare Reform Act (Northern Ireland) 2010"
    },
    {
      "type": "words repealed",
      "affecting": "nia/2010/13",
      "affecting_title": "Welfare Reform Act (Northern Ireland) 2010"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2007/5",
      "affecting_title": "Welfare Reform Act 2007"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2009/24",
      "affecting_title": "Welfare Reform Act 2009"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    },
    {
      "type": "repealed",
      "affecting": "nisi/2015/2006",
      "affecting_title": "The Welfare Reform (Northern Ireland) Order 2015"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/137",
    "retrieved_at": "2026-10-29T09:18:42.395488+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."
}