Overview of the Act
5.Section 420 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003), (as substituted by Schedule 22 to the Finance Act 2003) which defines the term “securities” for the purposes of Chapters 1 to 5 of Part 7 of that Act is reproduced at Annex A; an explanation of the various classes of National Insurance contributions is at Annex B; a description of statutory payments, including SSP and SMP, is at Annex C; and a glossary of abbreviations is at Annex D.