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Income Tax (Earnings and Pensions) Bill


Income Tax (Earnings and Pensions) Bill
Part 13 — Supplementary provisions

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     (3)    For the purposes of this section a body is an “approved agent” if it is approved

by the Inland Revenue for the purpose of paying donations to one or more

charities.

 715   Approval of schemes: regulation by Treasury

     (1)    The Treasury may by regulations prescribe the circumstances in which the

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Inland Revenue may grant or withdraw approval of any—

           (a)           scheme,

           (b)           kind of scheme, or

           (c)           agent.

     (2)    The circumstances, whether relating to the terms of schemes or the

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qualifications of agents or otherwise, are to be such as the Treasury think fit.

     (3)    The Treasury may by regulations make provision—

           (a)           requiring a payer or agent who participates (or has at any time

participated) in an approved scheme under this Part—

                  (i)                 to comply, within a prescribed period, with any notice which

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the Inland Revenue give to the payer or agent to make available

for their inspection documents or records of a prescribed kind,

                  (ii)                in prescribed circumstances, to furnish to the Inland Revenue

prescribed information;

           (b)           for, and in relation to, appeals to the Special Commissioners against the

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Inland Revenue’s refusal to approve, or their withdrawal of approval

from, any—

                  (i)                 scheme,

                  (ii)                kind of scheme, or

                  (iii)               agent;

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           (c)           generally for giving effect to sections 713 and 714.

            In this subsection “prescribed” means prescribed by the regulations.

Part 13

Supplementary provisions

Alteration of amounts

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 716   Alteration of amounts by Treasury order

     (1)    The Treasury may by order increase or further increase the sums of money

specified in any of the following provisions.

     (2)    They are—

           (a)           section 179(2)(a) (limit on exception for advances for necessary

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expenses),

           (b)           section 241(3)(a) and (b) (incidental overnight expenses: overall

exemption limit),

           (c)           section 264(2) and (3) (annual parties and functions),

           (d)           section 287(1) (limit on exemption under Chapter 7 of Part 4: removal

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benefits and expenses),

           (e)           section 322(1) and (4) (suggestion awards: “the permitted maximum”),

 

 

Income Tax (Earnings and Pensions) Bill
Part 13 — Supplementary provisions

    340

 

           (f)           section 323(2) (long service awards),

           (g)           section 324(6) (small gifts from third parties), and

           (h)           section 358(3)(b) (business entertainment and gifts: other exceptions).

     (3)    An order relating to section 241(3)(a) or (b) may make provision for

determining what earnings are treated as received on or after the date when the

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order comes into force.

     (4)    An order relating to section 287(1) applies to a change of an employee’s

residence where the employment change occurs on or after the day specified in

the order for the purpose.

            “The employment change” here has the same meaning as in Chapter 7 of Part

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4 (see section 275).

Orders and regulations

 717   Orders and regulations made by Treasury or Board

     (1)    Any power of the Treasury or the Board of Inland Revenue to make any order

or regulations under this Act is exercisable by statutory instrument.

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            This is subject to subsection (2).

     (2)    Subsection (1) does not apply to the power conferred by section 28(5) (overseas

Crown employment: order excepting certain earnings).

     (3)    Any statutory instrument containing any order or regulations made by the

Treasury or the Board of Inland Revenue under this Act is subject to annulment

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in pursuance of a resolution of the House of Commons.

            This is subject to subsection (4).

     (4)    Subsection (3) does not apply to any statutory instrument made under section

343(3) (deduction for professional membership fees: order adding certain fees).

Interpretation

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 718   Connected persons

Section 839 of ICTA (how to tell whether persons are connected) applies for the

purposes of this Act.

 719   Control in relation to a body corporate

Section 840 of ICTA (meaning of control in relation to a body corporate) applies

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for the purposes of this Act, unless otherwise indicated.

 720   Meaning of “the Inland Revenue” etc.

     (1)    In this Act “the Inland Revenue” means any officer of the Board of Inland

Revenue.

     (2)    In this Act “the Board of Inland Revenue” means the Commissioners of Inland

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Revenue (as to which, see in particular the Inland Revenue Regulation Act 1890

(c. 21)).

 

 

Income Tax (Earnings and Pensions) Bill
Part 13 — Supplementary provisions

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     (3)    Functions conferred on the Board of Inland Revenue by this Act are within

section 4A of that Act (functions of Board exercisable by officer acting with

their authority).

 721   Other definitions

     (1)    In this Act—

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                    “cash voucher” has the same meaning as in Chapter 4 of Part 3 (see section

75),

                    “credit-token” has the same meaning as in Chapter 4 of Part 3 (see section

92),

                    “foreign employer” means—

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                  (a)                                     in the case of an employee resident in the United Kingdom, an

individual, partnership or body of persons resident outside the

United Kingdom and not resident in the United Kingdom or the

Republic of Ireland, and

                  (b)                                     in the case of an employee not resident in the United Kingdom,

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an individual, partnership or body of persons resident outside

and not resident in the United Kingdom,

                    “non-cash voucher” has the same meaning as in Chapter 4 of Part 3 (see

section 84),

                    “the normal self-assessment filing date”, in relation to a tax year, means

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the 31st January following the tax year,

                    “personal representatives”, in relation to a person who has died, means—

                  (a)                                     in the United Kingdom, persons responsible for administering

the estate of the deceased, and

                  (b)                                     in a country or territory outside the United Kingdom, those

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persons having functions under its law equivalent to those of

administering the estate of the deceased,

                    “tax year” means, in relation to income tax, a year for which any Act

provides for income tax to be charged, and

                     “the tax year 2003–04” means the tax year beginning on 6th April 2003

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(and any corresponding expression in which two years are similarly

mentioned is to be read in the same way).

     (2)    In the application of this Act to Scotland, “assignment” means an assignation.

     (3)    Any reference in this Act to being domiciled in the United Kingdom is to be

read as a reference to being domiciled in any part of the United Kingdom.

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     (4)    For the purposes of this Act the following are members of a person’s family—

           (a)           the person’s spouse,

           (b)           the person’s children and their spouses,

           (c)           the person’s parents, and

           (d)           the person’s dependants.

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     (5)    For the purposes of this Act the following are members of a person’s family or

household—

           (a)           members of the person’s family,

           (b)           the person’s domestic staff, and

           (c)           the person’s guests.

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Income Tax (Earnings and Pensions) Bill
Part 13 — Supplementary provisions

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     (6)    The following provisions (which relate to the legal equality of illegitimate

children) are to be disregarded in interpreting references in this Act to a child

or children—

           (a)           section 1 of the Family Law Reform Act 1987 (c. 42);

           (b)           the paragraph inserted in Schedule 1 to the Interpretation Act 1978 (c.

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30) by paragraph 73 of Schedule 2 to the 1987 Act;

           (c)           section 1(2) of the Law Reform (Parent and Child) (Scotland) Act 1986

(c. 9);

           (d)           Article 155 of the Children (Northern Ireland) Order 1995 (S.I. 1995/755

(N.I. 2)).

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     (7)    In the employment income Parts any reference to earnings which is not limited

by the context—

           (a)           to earnings within Chapter 1 of Part 3, or

           (b)           to any other particular description of earnings,

            includes a reference to any amount treated as earnings by any of the provisions

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mentioned in section 7(5) (meaning of “employment income” etc.).

Amendments, repeals, citation etc.

 722   Consequential amendments

Schedule 6 contains consequential amendments.

 723   Commencement and transitional provisions and savings

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     (1)    This Act comes into force on 6th April 2003 and has effect—

           (a)           for the purposes of income tax, for the tax year 2003-04 and subsequent

tax years, and

           (b)           for the purposes of corporation tax, for accounting periods ending after

5th April 2003.

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     (2)    Subsection (1) is subject to Schedule 7, which contains transitional provisions

and savings.

 724   Repeals and revocations

     (1)    The enactments specified in Part 1 of Schedule 8 (which include certain spent

provisions) are repealed to the extent specified.

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     (2)    The instruments specified in Part 2 of that Schedule are revoked to the extent

specified.

 725   Citation

This Act may be cited as the Income Tax (Earnings and Pensions) Act 2003.

 

 

 
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