78:—have been passed by Parliament. Their main change is to remove the concept of schedules from British income tax law. Previously income was assessed in one of six schedules (labelled from A through to F) depending on its source. The schedules have been replaced with everyday terminology. For example, Schedule A income is now referred to as property income and Schedule E income is now referred to as employment income.
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It was felt that in addition to the primary legislation necessary for the project that one piece of secondary legislation would need to be rewritten. The PAYE system is intimately linked with income tax in
British law and consequently the legislation governing it was dealt with by the project. The
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in a format which is both more consistent and more understandable. It aimed to remove archaic language and impenetrable terminology from tax law and to replace it with modern language and terminology.
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applies to accounting periods ending on or after 1 April 2009. Two further bills were enacted in 2010 – the
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Following the passage of the Income Tax Act 2007 attention was turned to
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was a major effort to re-write the entire tax legislation of the
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and the first legislation passed thanks to the project was the
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The project was set up in 1996 and produced five pieces of
162:"Was the Tax Rewrite Project worth it? - RossMartin.co.uk"
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The project began its work with the legislation covering
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Taxation (International and Other
Provisions) Act 2010
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