Income Tax (Earnings and Pensions) Act 2003 section 626

Income tax treated as paid

Section 626 dealt with the income tax treatment of returned surplus employee additional voluntary contributions, but was removed from the legislation with effect from 6 April 2006.

• Section 626 originally addressed how income tax was treated as paid in relation to surplus employee additional voluntary contributions
• The section was omitted by the Finance Act 2004, specifically by section 284(1) and Schedule 31, paragraph 10
• It was formally repealed by the Finance Act 2004, section 326 and Schedule 42, Part 3
• Both the omission and repeal took effect from 6 April 2006, meaning the section has had no practical application since that date