SCHEDULES

SCHEDULE 3 U.K.Consequential amendments

Income Tax (Earnings and Pensions) Act 2003 U.K.

5 In section 61L(1) of the Income Tax (Earnings and Pensions) Act 2003 (meaning of “public authority”), after paragraph (b) insert—

“(ba) the Advanced Research and Invention Agency,”.

Commencement Information

I1 Sch. 3 para. 5 not in force at Royal Assent, see s. 13(1)

I2 Sch. 3 para. 5 in force at 25.1.2023 by S.I. 2023/58, reg. 2