# Income Tax (Earnings and Pensions) Act 2003, Paragraph 45

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

(1) This paragraph relates to the operation of section 425 (cases where Chapter 2 of Part 7 does not apply) , as originally enacted.
(2) Section 425(1) applies in relation to any acquisition made before 6th April 2003 with the substitution of “if the person was not chargeable under Case I of Schedule E in respect of the office or employment in question” for the words from “if the earnings” onwards.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/7/paragraph/45 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-7/paragraph-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.