Introductory text

social security

Made 23rd July 2007

Laid before Parliament 23rd July 2007

Coming into force 24th July 2007

The provisions of Part 2 of the Income Tax (Earnings and Pensions) Act 2003^f1 are modified by paragraphs 3 and 4 of Schedule 3 to the Finance Act 2007^f2.

It appears to the Treasury to be expedient, in consequence of those modifications, to modify the provisions of section 4A of the Social Security Contributions and Benefits Act 1992^f3 which precede subsection (9) for the purpose of assimilating the law relating to income tax and the law relating to contributions under Part 1 of that Act.

This Order contains modifications which the Treasury think appropriate in consequence of the first recital above.

Accordingly, the Treasury make the following Order in exercise of the power conferred upon them by section 4A(9) of the Social Security Contributions and Benefits Act 1992.

The Secretary of State concurs in the making of this Order.

Annotations

Footnotes

f1: 2003 c. 1 (referred to below as “ITEPA 2003”).
f2: 2007 c. 11.
f3: 1992 c. 4. Section 4A was inserted by section 75 of the Welfare Reform and Pensions Act 1999 (c.30) and amended by paragraph 289 of Schedule 1 to the Income Tax Act 2007 (c. 3). It has previously been modified by S.I. 2003/1874.