# Income Tax (Earnings and Pensions) Act 2003, Paragraph 230

Extent: E+W+S+N.I.

In section 26(3) (the back to work bonus) for the words from “Subject to section 617” to “not to be taxable)” substitute “ Subject to section 677 of the Income Tax (Earnings and Pensions) Act 2003 (which provides for a back to work bonus not to be taxable) ”.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/230 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-230
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.