Schedule 1: Consequential Amendments Income Tax (Earnings and Pensions) Act 2003 Paragraph 608: section 631 of ITEPA
3517.Section 631 of ITEPA is amended because the ICTA references on which it depends are rewritten and repealed for income tax purposes. This paragraph is based on sections 65 and 68 of ICTA.
3518.Some of the commentary on paragraph 606, amending section 575 of ITEPA, applies equally here. See Change 154 in Annex 1.
3519.The main difference between that section and this is that, although the income to which this section applies is treated as relevant foreign income, it is income paid in the United Kingdom. Chapters 2 and 4 of Part 8 of this Act (which rewrite sections 584 and 585 of ICTA) cannot apply. And the only provision in Chapter 3 of that Part which can apply is section 838 as the other provisions in that Chapter do not apply to income paid in the United Kingdom.