# Income Tax (Earnings and Pensions) Act 2003, Paragraph 143


In Schedule 3A (electronic lodgement of tax returns etc.) in paragraph 2(4) (returns to which the Schedule applies) after “the principal Act” insert “ or under ITEPA 2003 ”.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/143 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-143
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.