Income Tax (Earnings and Pensions) Act 2003 Schedule 8 Part 2

Subordinate legislation revoked

Schedule 8 Part 2 lists the pieces of subordinate legislation (statutory instruments) that were wholly or partly revoked when the Income Tax (Earnings and Pensions) Act 2003 came into force, as part of the consolidation and rewriting of earlier employment income tax law.

• Several statutory instruments were revoked in their entirety, including the 1994 Car Benefits (Replacement Accessories) Regulations, the 1994 Replacement Cars Regulations, the 1996 Notional Payments Amendment Regulations, and the 2001 Enterprise Management Incentives (Gross Asset Requirement) Order.
• Specific articles or regulations were revoked from other instruments, such as Article 5 of the 1991 Disability Living Allowance and Disability Working Allowance (Northern Ireland) Order, Regulations 4 to 6 of the 1998 Notional Payments Amendment Regulations, Regulation 8 of the 2001 Car Benefits (Appropriate Percentage) Regulations, and Article 107 of the 2001 Financial Services and Markets Act Consequential Amendments (Taxes) Order.
• The 1994 Notional Payments Regulations were partially revoked: most definitions in Regulation 2(1) were removed (except the definition of "the principal Regulations"), Regulation 2(2) was removed, and Regulations 3 to 8A were revoked.
• These revocations reflect the fact that the provisions formerly contained in these instruments were rewritten and incorporated into the 2003 Act itself, so the old subordinate legislation was no longer needed.