{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-8/part-1",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-8/part-1.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/8/part/1",
  "kind": "part",
  "number": "1",
  "heading": "Acts of Parliament",
  "text": "Short title and chapter\nExtent of repeal\nTaxes Management Act 1970 (c. 9)\nIn section 98, the entries in the first column of the Table relating to—\n(a)regulations under section 202 of ICTA;\n(b)paragraph 117 of Schedule 8 to FA 2000;\n(c)paragraph 64 of Schedule 14 to that Act.\nIn section 98, the entries in the second column of the Table relating to—\n(a)section 136(6) of ICTA;\n(b)section 140G of ICTA;\n(c)regulations under section 202 of ICTA;\n(d)regulations under section 203 of ICTA;\n(e)section 313(5) of ICTA;\n(f)section 85(1) and (2) of FA 1988;\n(g)paragraph 65 of Schedule 14 to FA 2000.\nIncome and Corporation Taxes Act 1988 (c. 1)\nSection 19.\nSection 58.\nIn section 65(2), the words “Subject to section 330,”.\nSections 131 to 137.\nSections 140 to 151A.\nSections 153 to 159AC.\nSections 160 to 168G.\nSection 185.\nIn section 186—\n(a)in subsection (3), the words “the participant shall be chargeable to income tax under Schedule E for the year of assessment in which the entitlement arises on”;\n(b)in subsection (4), the words “the participant shall be chargeable to income tax under Schedule E for the year of assessment in which the disposal takes place on”.\nIn section 187, subsections (1) to (4), (6) and (7), except so far as relating to profit sharing schemes.\nSection 187A.\nSections 189 to 198.\nSections 199 to 207.\nSection 313.\nSections 315 to 319.\nSection 321.\nSection 322(2).\nIn section 323—\n(a)subsection (1);\n(b)in subsection (6), paragraph (b) and the word “and” preceding it;\n(c)subsection (7).\nSection 330.\nSection 332(1), (2), (3A), (3B) and (4).\nIn section 577—\n(a)in subsection (1), paragraph (b) and the word “and” preceding it;\n(b)in subsection (3), the words from “but where-” to the end.\nSection 579(1).\nSection 580(3).\nIn section 585—\n(a)in subsection (1), the words “, or under Case III of Schedule E,”;\n(b)in subsection (9), paragraph (b) and the word “and” preceding it.\nIn section 588, in subsection (5), paragraph (a) and the word “or” preceding paragraph (b).\nSection 589.\nSection 589A(2) to (6), (10).\nIn section 589B—\n(a)subsections (1) to (4A);\n(b)in subsection (5), the words “this section or”.\nSection 591D(6).\nSection 595.\nSection 596.\nSections 596A to 596C.\nSection 597.\nSection 599A(5), (6) and (8).\nSection 600.\nIn section 607(3)(b), sub-paragraph (iv) and the word “and” preceding it.\nSection 608(4).\nSection 613(1) to (3).\nSection 615(1), (2), (4), (5) and (8).\nSection 616.\nSection 617(1) and (2).\nSection 617A.\nIn section 638(13), the definition of “employee share ownership plan”.\nIn section 643—\n(a)subsection (1);\n(b)in subsection (5), the words “shall be assessable to tax under Schedule E (and section 203 shall apply accordingly) and”.\nSections 647 to 648A.\nSection 830(5).\nSchedules 6, 6A, 7 and 7A.\nIn Schedule 9—\n(a)Parts 1, 2 and 6, except so far as relating to profit sharing schemes;\n(b)Parts 3 and 4.\nIn Schedule 10, in paragraph 7(7)(b), the second “to”.\nSchedules 11, 11A, 12, 12AA and 12A.\nIn Schedule 29, paragraph 6.\nSocial Security Act 1988 (c. 7)\nIn Schedule 4, paragraph 1.\nFinance Act 1988 (c. 39)\nSection 46.\nSection 47(1).\nSection 48(1).\nSection 49(1).\nSection 57.\nSection 68.\nSection 69.\nSection 73(1).\nSections 77 to 88.\nIn section 89—\n(a)in paragraph (a), the words “section 185(3)(a) (approved share option schemes) and”;\n(b)paragraph (b).\nSection 128.\nIn Schedule 3, paragraph 4.\nIn Schedule 13, paragraph 3.\nFinance Act 1989 (c. 26)\nSections 36 to 42.\nSection 45.\nSections 50 to 52.\nSection 53, except subsection (2)(f) so far as relating to section 418(3) of ICTA.\nSection 62.\nSections 64 and 66.\nIn section 178(2)—\n(a)in paragraph (m), the words “160,”;\n(b)at the end of the first paragraph (p), the word “and”.\nSection 179(1)(g) and (5).\nIn Schedule 6—\n(a)paragraphs 7 to 9;\n(b)paragraph 13;\n(c)in paragraph 18(1), the words “8(2)(b)”;\n(d)paragraph 18(5) to (7).\nIn Schedule 12, paragraph 8.\nCompanies Act 1989 (c. 40)\nIn Schedule 18, paragraph 46.\nFinance Act 1990 (c. 29)\nSection 21.\nSection 77.\nSection 79.\nIn Schedule 14, paragraph 4(2).\nOversea Superannuation Act 1991 (c. 16)\nSection 2.\nDisability Living Allowance and Disability Working Allowance Act 1991 (c. 21)\nIn Schedule 2, paragraph 18.\nFinance Act 1991 (c. 31)\nSection 38(2).\nSections 39 to 40.\nSection 44.\nSection 69.\nIn Schedule 6, paragraphs 1 and 3.\nSocial Security Contributions and Benefits Act 1992 (c. 4)\nSection 10(10).\nIn section 150(2), in paragraph (b) of the definition of “unemployability supplement or allowance”, sub-paragraph (v).\nSocial Security (Consequential Provisions) Act 1992 (c. 6)\nIn Schedule 2, paragraph 93.\nSocial Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)\nSection 10(10).\nIn section 146(2), in paragraph (b) of the definition of “unemployability supplement or allowance”, sub-paragraph (v).\nSocial Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)\nIn Schedule 2, paragraph 33.\nTaxation of Chargeable Gains Act 1992 (c. 12)\nSection 120(6).\nIn Schedule 10, paragraphs 14(9) to (12) and 16(3) to (5).\nFinance (No. 2) Act 1992 (c. 48)\nSection 37.\nSection 54.\nFinance Act 1993 (c. 34)\nSection 68.\nSections 73 to 76.\nSection 105(1) and (2).\nSection 124.\nSchedules 3, 4 and 5.\nFinance Act 1994 (c. 9)\nSections 88 and 89.\nSection 108(1) to (6) and (7)(b).\nSections 109 and 110.\nSections 125 to 132.\nSection 139.\nVehicle Excise and Registration Act 1994 (c. 22)\nIn Schedule 3, paragraph 22.\nFinance Act 1995 (c. 4)\nSections 43 to 45.\nSections 91 to 93.\nSection 108.\nSection 111.\nSection 137(2), (3) and (8).\nSection 141.\nJobseekers Act 1995 (c. 18)\nIn Schedule 2, paragraphs 12, 14 and 16.\nChild Support Act 1995 (c. 34)\nIn Schedule 3, paragraph 1.\nFinance Act 1996 (c. 8)\nSections 106 to 110.\nSections 113 to 115.\nSection 120(11)(b).\nSection 152.\nIn Schedule 7, paragraph 5.\nSchedule 16.\nIn Schedule 20, paragraphs 6 to 10, 41 and 42.\nFinance Act 1997 (c. 16)\nSections 62 and 63.\nIn Schedule 18, in Part 6(3), Note 3(b).\nFinance Act 1998 (c. 36)\nSections 49 to 53.\nSection 55(1).\nSection 58.\nSections 60 and 61.\nSections 63 to 69.\nSection 93.\nSchedules 9 and 10.\nTax Credits Act 1999 (c. 10)\nIn Schedule 1, paragraph 6(c).\nFinance Act 1999 (c. 16)\nSections 42 to 45.\nSections 48 to 51.\nIn Schedule 5, paragraphs 1 to 3.\nIn Schedule 10, paragraphs 4, 5, 6 and 8.\nWelfare Reform and Pensions Act 1999 (c. 30)\nIn Schedule 8, paragraph 1(2).\nIn Schedule 12, paragraph 75.\nCare Standards Act 2000 (c. 14)\nIn Schedule 4, paragraph 13.\nFinance Act 2000 (c. 17)\nSection 38(5) and (7).\nSection 47.\nSections 56 to 60.\nSection 62.\nSchedules 8, 10 and 11.\nSchedule 12, except paragraphs 17 and 18.\nSchedule 14.\nCapital Allowances Act 2001 (c. 2)\nIn Schedule 2, paragraphs 24, 25, 51(1) and 107.\nFinance Act 2001 (c. 9)\nSection 57(1) and (2).\nSection 58.\nSections 60 to 62.\nIn Schedule 12—\n(a)Part 1;\n(b)in Part 2, paragraphs 1 to 10 and 12 to 16.\nSchedules 13 and 14.\nIn Schedule 22, in paragraph 16(5), the definition of “PAYE regulations”.\nSocial Security Contributions (Share Options) Act 2001 (c. 20)\nSection 4.\nInternational Development Act 2002 (c. 1)\nIn Schedule 3, paragraph 10.\nState Pension Credit Act 2002 (c. 16)\nIn Schedule 2, paragraph 28.\nTax Credits Act 2002 (c. 21)\nSection 25(6).\nIn Schedule 3, paragraph 14.\nFinance Act 2002 (c. 23)\nSections 33 to 37.\nSection 38(2) and (3).\nSection 39.\nSection 41.\nIn section 103(4)(f), the words “in Schedule 14, paragraph 22(4),”.\nSchedule 6.\nIn Schedule 13, in paragraph 27(1), the definition of “PAYE regulations”.\nEmployee Share Schemes Act 2002 (c. 34)\nThe whole Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1",
    "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."
}