{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-162",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-162.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/162",
  "kind": "paragraph",
  "number": "162",
  "heading": null,
  "text": "In section 178(2) (setting of rates of interest)—\n(a) in paragraph (m) omit the words “160,”,\n(b) at the end of the first paragraph (p) omit the word “and”,\n(c) renumber the second paragraph (p) as paragraph (q), and\n(d) at the end of paragraph (r) insert\n“, and\n(s) Chapter 7 of Part 3 of the Income Tax (Earnings and Pensions) Act 2003.”.",
  "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      "type": "repealed",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      "type": "repealed",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      "type": "repealed",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      "type": "words repealed",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      "type": "repealed",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      "type": "repealed",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      "type": "repealed",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      "type": "repealed",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/162",
    "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."
}