Income Tax (Earnings and Pensions) Act 2003 section 722

Consequential amendments

Section 722 directs readers to Schedule 6, which contains the consequential amendments arising from the enactment of the Income Tax (Earnings and Pensions) Act 2003.

• Schedule 6 of the Act contains all the consequential amendments needed as a result of the new legislation.
• Consequential amendments are changes made to other existing legislation to ensure consistency with the provisions of this Act.
• These amendments do not introduce new policy but adjust existing law to align with the rewritten tax rules in this Act.
• Accountants should consult Schedule 6 directly to identify any specific amendments affecting legislation relevant to their clients.