🔆 📖 ➕ 👤

Statutory Instruments

2014 No. 2438

Income Tax

The Income Tax (Earnings and Pensions) Act 2003 (Section 684(3A)) Order 2014

Made

11th September 2014

Laid before the House of Commons

12th September 2014

Coming into force

3rd October 2014

The Treasury make the following Order in exercise of the power conferred by section 684(3B) of the Income Tax (Earnings and Pensions) Act 2003( 1 ):

Citation, commencement and effect

1. —(1) This Order may be cited as the Income Tax (Earnings and Pensions) Act 2003 (Section 684(3A)) Order 2014 and comes into force on 3rd October 2014.

(2) Article 2 has effect in relation to the tax year 2015-16 and subsequent tax years.

Increase of limit in section 684(3A) of the Income Tax (Earnings and Pensions) Act 2003

2. —(1) The amount specified in section 684(3A) of the Income Tax (Earnings and Pensions) Act 2003 is amended as follows.

(2) For “£3,000” substitute “£17,000”.

Gavin Barwell

Alun Cairns

Two of the Lords Commissioners of Her Majesty’s Treasury

11th September 2014

( 1 )

2003 c. 1 . Section 684(3A) and (3B) were inserted by paragraph 4 of Schedule 58 to the Finance Act 2009 (c. 10) (“the Schedule”). The section was further amended by paragraphs 3 and 6 of the Schedule. Section 684(3A) was amended by article 2 of S.I. 2011/1585 . There are other amendments but none is relevant.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Income Tax (Earnings and Pensions) Act 2003 (Section 684(3A)) Order 2014 (2014/2438)

Displaying information

Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
Defined TermSection/ArticleIDScope of Application
This instrument is derived from the version at www.legislation.gov.uk. To see a list of all amendments (including any to be made) check the resources page for this instrument on their website. Note, the status of this instrument is given above.
This instrument is derived from the version at www.legislation.gov.uk. To see original commencement information, check the resources page associated with this instrument. n.b. commencement information for marked amendments is embedded in the relevant footnote.

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.