Budget 2003 Introduction Personal Income Tax National Insurance 2003/04 Pensioners Employees Savings Capitals Gains Tax Stamp Duty Inheritance Tax Corporation Tax Business Tax Value Added Tax Other Measures Tax Tables National Insurance	Pensioners The Chancellor referred in the speech to the new Pension Credit which will come into effect in October 2003. As with the new Tax Credits, it is a means-tested benefit which must be claimed; some payments should be due to single pensioners with income of up to £139 a week, and to couples with income of up to £203 a week.