Enabling power: Income Tax (Earnings and Pensions) Act 2003, sch. 5, para. 54 (1) (b) (i) (2). Issued: 24.05.2012. Made: 22.05.2012. Laid: 23.05.2012. Coming into force: 16.06.2012. Effect: 2003 c.1 amended. Territorial extent & classification: E/W/S/NI. General