# Income Tax (Earnings and Pensions) Act 2003, Paragraph 58

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

(1) This paragraph relates to the operation of section 448 (cases where Chapter 4 of Part 7 does not apply) , as originally enacted.
(2) Section 448(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 “if the earnings” onwards.
(3) Section 448(3) and (4) do not apply in relation to any acquisition made before 16th January 1991.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/7/paragraph/58 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-7/paragraph-58
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.