# Income Tax (Earnings and Pensions) Act 2003, Paragraph 91


(1) Section 643 (employer’s contributions and personal pension income etc.) is amended as follows.
(2) Omit subsection (1).
(3) In subsection (5) omit “shall be assessable to tax under Schedule E (and section 203 shall apply accordingly) and”.

---
Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/91 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-6/paragraph-91
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.