This section has no associated Explanatory Notes
48E+W+SThe Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
Commencement Information
I1Sch. 9 para. 48 in force at 8.4.2013 for specified purposes by S.I. 2013/358, art. 7(1)(2)(k), Sch. 3
I2Sch. 9 para. 48 in force at 10.6.2013 in so far as not already in force by S.I. 2013/1250, art. 2