Section 386

CATEGORY 1: DEBTS DUE TO INLAND REVENUE

1  [Sch. 6, para. 1 repealed by the Enterprise Act 2002, s. 251(1)(a), s. 278(2), and Sch. 26.]

History

Sch. 6, para. 1 repealed by the Enterprise Act 2002, s. 251(1)(a), s. 278(2), and Sch. 26, with effect from 15 September 2003, by virtue of SI 2003/2093, art. 2 and Sch. 1. Art. 4 contains transitional provisions.

Sch. 6, para. 1 amended by ITEPA 2003, Sch. 6, para. 154, by substituting the words “taxable earnings (as defined by section 10 of the Income Tax (Earnings and Pensions) Act 2003)” for the word “emoluments”, effective for the tax year 2003–04 and subsequent tax years.

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