{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-703",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-703.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": "section/703",
  "kind": "section",
  "number": "703",
  "heading": "Introduction",
  "text": "This Chapter provides—\n(a) for employers to make agreements with Her Majesty's Revenue and Customs (“PAYE settlement agreements”) under which they agree to be accountable to the Commissioners for sums in respect of income tax on general earnings of their employees; and\n(b) for such earnings to be treated for certain purposes of the Income Tax Acts as excluded from the employees' income.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 703(a) substituted (with effect in accordance with s. 6(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 6(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 703 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(3)(j); S.I. 2005/1126, art. 2(2)(h)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/703",
    "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."
}