Section 2
SCHEDULE 1U.K.Abbreviations and defined expressions
Part 1U.K.Abbreviations of Acts and instruments
| [F1FA followed by a year | The Finance Act of that year |
| F(No.2)A followed by a year | The Finance (No.2) Act of that year.] |
| [F2ETA(NI) 1950 | The Employment and Training Act (Northern Ireland) 1950 (c. 29 (N.I.))] |
| TMA 1970 | The Taxes Management Act 1970 (c. 9) |
| ICTA 1970 | The Income and Corporation Taxes Act 1970 (c. 10) |
| F3. . . | F3. . . |
| F3. . . | F3. . . |
| [F2ETA 1973 | The Employment and Training Act 1973 (c. 50)] |
| OPA 1973 | The Overseas Pensions Act 1973 (c. 21) |
| F3. . . | F3. . . |
| F3. . . | F3. . . |
| F3. . . | F3. . . |
| F3. . . | F3. . . |
| ICTA | The Income and Corporation Taxes Act 1988 (c. 1) |
| F3. . . | F3. . . |
| F3. . . | F3. . . |
| [F4LGFA 1992 | Local Government Finance Act 1992] |
| SSCBA 1992 | The Social Security Contributions and Benefits Act 1992 (c. 4) |
| SSCB(NI)A 1992 | The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) |
| TCGA 1992 | The Taxation of Chargeable Gains Act 1992 (c. 12) |
| VERA 1994 | The Vehicle Excise and Registration Act 1994 (c. 22) |
| F3. . . | F3. . . |
| JSA 1995 | The Jobseekers Act 1995 (c. 18) |
| CSA 1995 | The Child Support Act 1995 (c. 34) |
| CS(NI)O 1995 | The Child Support (Northern Ireland) Order 1995 (S.I. 1995/2702 (N.I. 13)) |
| JS(NI)O 1995 | The Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/2705 (N.I. 15)) |
| F3. . . | F3. . . |
| ERA 1996 | The Employment Rights Act 1996 (c. 18) |
| ER(NI)O 1996 | The Employment Rights (Northern Ireland) Order 1996 (S.I. 1996/1919 (N.I. 16)) |
| F3. . . | F3. . . |
| WRPA 1999 | The Welfare Reform and Pensions Act 1999 (c. 30) |
| WRP(NI)O 1999 | The Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11)) |
| F3. . . | F3. . . |
| [F4CSPSSA 2000 | Child Support, Pensi]ons and Social Security Act 2000 |
| CAA 2001 | The Capital Allowances Act 2001 (c. 2) |
| F3. . . | F3. . . |
| SPCA 2002 | The State Pension Credit Act 2002 (c. 16) |
| TCA 2002 | The Tax Credits Act 2002 (c. 21) |
| SPCA(NI) 2002 | The State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.)) |
| F3. . . | F3. . . |
| [F5ITTOIA 2005 | The Income Tax (Trading and Other Income) Act 2005] |
| F3. . . | F3. . . |
| [F6ITA 2007 | The Income Tax Act 2007] |
| [F7WRA 2007 | The Welfare Reform Act 2007] |
| [F8CTA 2009 | The Corporation Tax Act 2009] |
| [F9CTA 2010 | The Corporation Tax Act 2010] |
| [F10TIOPA 2010 | The Taxation (International and Other Provisions) Act 2010] |
| [F11WRA 2012 | The Welfare Reform Act 2012] |
| [F12PA 2014 | The Pensions Act 2014] |
| [F4DSR(NI) 2016 | Discretionary Support Regulations (Northern Ireland) 2016 (S.R. (N.I.) 2016 No. 270)] |
| [F13HB(WSP)R(NI) 2017 | The Housing Benefit (Welfare Supplementary Payment) Regulations (Northern Ireland) 2017 S.R. (N.I.) 2017 No. 35 |
| WSPR(NI) 2016 | The Welfare Supplementary Payments Regulations (Northern Ireland) 2016 S.R.(N.I.) 2016 No. 178 |
| WSP(LDLA)R(NI) 2016 | The Welfare Supplementary Payment (Loss of Disability Living Allowance) Regulations (Northern Ireland) 2016 S.R.(N.I.) 2016 No. 250 |
| WSP(LCP)R(NI) 2016 | The Welfare Supplementary Payment (Loss of Carer Payments) Regulations (Northern Ireland) 2016 S.R.(N.I.) 2016 No. 253 |
| WSP(LDRP)R(NI) 2016 | The Welfare Supplementary Payment (Loss of Disability-Related Premiums) Regulations (Northern Ireland) 2016 S.R.(N.I.) 2016 No. 254] |
| [F4SS(S)A 2018 | Social Security (Scotland) Act 2018] |
Textual Amendments
F1Words in Sch. 1 Pt. 1 inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 126(3)
F2Words in Sch. 1 Pt. 1 inserted (with effect in accordance with s. 46(3) of the amending Act) by Finance Act 2008 (c. 9), s. 46(2)
F3Words in Sch. 1 Pt. 1 omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), s. 126(4)
F4Words in Sch. 1 Pt. 1 inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 12(8)
F5Words in Sch. 1 Pt. 1 inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 616(2) (with Sch. 2)
F6Words in Sch. 1 Pt. 1 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 445 (with Sch. 2)
F7Words in Sch. 1 Pt. 1 inserted (18.3.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 24(6); S.I. 2008/787, art. 2(1), Sch.; S.I. 2008/787, art. 2(4)(f)
F8Words in Sch. 1 Pt. 1 inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 556(a) (with Sch. 2 Pts. 1, 2)
F9Words in Sch. 1 Pt. 1 inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 395(2) (with Sch. 2)
F10Words in Sch. 1 Pt. 1 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 323 (with Sch. 9 paras. 1-9, 22)
F11Words in Sch. 1 Pt. 1 inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 50; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2
F12Words in Sch. 1 Pt. 1 inserted (with effect in accordance with s. 16(4) of the amending Act) by Finance Act 2015 (c. 11), s. 16(3)
F13Words in Sch. 1 Pt. 1 inserted (with effect in accordance with reg. 2 of the amending S.I.) by The Taxation of Northern Ireland Welfare Supplementary Payments Regulations 2017 (S.I. 2017/338), regs. 1, 16
Part 2U.K.Index of expressions defined in this Act or ICTA
Note: this index does not apply to expressions used in any of Chapters 6 to 9 of Part 7 (share incentive plans and other arrangements for acquiring shares): separate indexes appear at the end of Schedules 2 to 5.
| accessory (in Chapter 6 of Part 3) | [F14sections 125(2) and 125A(2)] | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| [F16the acquisition (in Chapters 1 to 4 of Part 7) | section 421B(8) (see also section 446Q(4))] | |
| F15. . . | F15. . . | |
| [F16the acquisition (in Chapter 5 of Part 7) | section 471(5)] | |
| F17. . . | F17. . . | |
| [F18adjusted net income (in Chapter 8 of Part 10) | section 681H] | |
| age of a car F19... (in Chapter 6 of Part 3) | section 171(3) | |
| agency contract (in Chapter 7 of Part 2) | section 47(1) | |
| [F20amount foregone (in relation to a benefit) (in the benefits code) | section 69B] | |
| annual rental value (in Chapter 10 of Part 3) | section 207 | |
| annual value (in Chapter 5 of Part 3) | section 110 | |
| F17. . . | F17. . . | |
| F17. . . | F17. . . | |
| F17. . . | F17. . . | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| asset (in Chapter 4 of Part 11) | section 701 | |
| F15. . . | F15. . . | |
| assignment (in the application of the Act to Scotland) | [F21section 1008(1) of ITA 2007] | |
| associate (in Chapter 8 of Part 2) | section 60 | |
| [F22associate (in Chapter 9 of Part 2) | section 61I (but see section 61C(4))] | |
| associate (in Chapter 11 of Part 7) | section 549(4) | |
| associated company (in Chapter 8 of Part 2) | section 61(1) | |
| [F16associated company (in section 421H(1) and Chapters 2 to 4 of Part 7) | section 421H(2)] | |
| F15. . . | F15. . . | |
| [F16associated person (in Chapters 1 to 4 of Part 7) | section 421C] | |
| [F16associated person (in Chapter 5 of Part 7) | section 472] | |
| available for private use (in Chapter 6 of Part 3) | section 118(1) | |
| basic rate | [F23section 6(2) of ITA 2007 (as applied by section 989 of that Act)] | |
| benefit (in Chapter 10 of Part 3) | section 201(2) | |
| benefit (in Chapter 3 of Part 6) | section 402 | |
| the benefits code (in the employment income Parts) | section 63(1) | |
| [F24the Commissioners for Her Majesty’s Revenue and Customs] | section 720(2) | |
| body of persons | [F25section 989 of ITA 2007] | |
| business (in Chapter 8 of Part 2) | section 61(1) | |
| [F22business (in Chapter 9 of Part 2) | section 61J] | |
| business travel (in Chapter 6 of Part 3) | section 171(1) | |
| business travel (in Chapter 2 of Part 4) | [F26sections 235A and 236(1)] | |
| capital allowance | [F27section 989 of ITA 2007] | |
| car (in Chapter 6 of Part 3) | section 115(1) | |
| car (in Chapter 2 of Part 4) | section 235(2) | |
| car (in Chapter 3 of Part 4) | section 249 | |
| car is available to an employee (in Chapter 6 of Part 3) | section 116(1) | |
| car first made available to an employee (in Chapter 6 of Part 3) | section 116(2)(a) | |
| car made available by reason of employment (in Chapter 6 of Part 3) | section 117 | |
| car with a CO2 emissions figure (in Chapter 6 of Part 3) | section 134(1) | |
| car without a CO2 emissions figure (in Chapter 6 of Part 3) | section 134(2) | |
| cash voucher | section 721(1) | |
| [F16chargeable event (in Chapter 3B of Part 7) | section 446P(5)] | |
| charging provisions of Chapter 4 of Part 2 (in the employment income Parts) | section 14(3) | |
| charging provisions of Chapter 5 of Part 2 (in the employment income Parts) | section 20(3) | |
| cheque voucher (in Chapter 4 of Part 3) | section 84(4) | |
| child, children | F28... section 721(6) | |
| [F22the client (in Chapter 9 of Part 2) | section 61D(4)] | |
| close company | [F29section 989 of ITA 2007] | |
| company | [F30section 992 of ITA 2007] | |
| company (in Chapter 8 of Part 2) | section 61(1) | |
| [F31company (in Chapter 10A of Part 4) | section 312I] | |
| F15. . . | F15. . . | |
| company vehicle (in Chapter 2 of Part 4) | section 236(2) | |
| connected (in the context of “connected person” or one person being “connected” with another) | [F32section 993 of ITA 2007] (see section 718) | |
| [F16consideration (in Chapters 2 to 5 of Part 7) | sections 421(2) and 421A] | |
| [F16consideration given for the acquisition of employment-related securities (in Chapters 2 to 3A of Part 7) | section 421I] | |
| F15. . . | F15. . . | |
| [F33the Contributions and Benefits Act | section 721(1)] | |
| control | [F34section 995 of ITA 2007] (see section 719) | |
| control (in the benefits code) | section 69 | |
| F15. . . | F15. . . | |
| [F16convertible securities (in Chapters 2 to 3A of Part 7) | section 436] | |
| cost of provision in relation to non-cash voucher (in Chapter 4 of Part 3) | section 87(3) | |
| credit-token | section 721(1) | |
| cycle (in Chapter 2 of Part 4) | section 235(5) | |
| date of first registration (in relation to a car F19...) (in Chapter 6 of Part 3) | section 171(2) | |
| deductible payment (in Part 8) | section 558 | |
| the deductibility provisions (in Part 5) | section 332 | |
| [F35dependants' income withdrawal (in Chapter 5A of Part 9) | section 579D] | |
| F15. . . | F15. . . | |
| diesel (in Chapter 6 of Part 3) | section 171(1) | |
| director (in the benefits code) | section 67(1) | |
| F17. . . | F17. . . | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| director (in Chapter 10 of Part 7) | section 548(1) | |
| director, full-time working (in the benefits code) | section 67(3) | |
| disabled person’s badge (in Chapter 6 of Part 3) | section 171(4) | |
| distribution | [F36section 989 of ITA 2007] | |
| domiciled in the United Kingdom | section 721(3) | |
| donations (in Part 12) | section 714(1) | |
| earnings (in the employment income Parts) | section 62 and see section 721(7) | |
| earnings (from which deductions are allowed) (in Part 5) | section 327(2)(a) | |
| earnings charged on receipt (in Part 5) | section 335(4) | |
| earnings charged on remittance (in Part 5) | section 335(4) | |
| earnings “for” a tax year (in Chapter 4 of Part 2) | section 16 | |
| earnings “for” a tax year (in Chapter 5 of Part 2) | section 29 | |
| earnings-only exemption | section 227(2) | |
| EC certificate of conformity (in Chapter 6 of Part 3) | section 171(1) | |
| EC type-approval certificate (in Chapter 6 of Part 3) | section 171(1) | |
| eligible period (in Chapter 6 of Part 5) | section 378(2) | |
| employed (in the employment income Parts) | sections 4 and 5(2)(a) | |
| employed (in the benefits code) | section 66(1)(b) | |
| employee (in the employment income Parts) | sections 4 and 5(2)(b) | |
| employee (in the benefits code) | section 66(1)(b) (see also section 216(5)) | |
| employee (in Chapter 3 of Part 3) | section 70(4) | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| employee (in Chapter 10 of Part 3) | section 201(5) | |
| F17. . . | F17. . . | |
| F17. . . | F17. . . | |
| [F16the employee (in Chapters 1 to 4 of Part 7) | section 421B(8)] | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| [F16the employee (in Chapter 5 of Part 7) | section 471(5)] | |
| employee (in Chapter 10 of Part 7) | section 548(1) | |
| employee (in Chapter 11 of Part 7) | section 549(5) | |
| employee (in Part 8) | section 562(2) | |
| F17. . . | F17. . . | |
| employee (in Chapter 13 of Part 9) | section 628(1) | |
| employee (in Part 11) | section 712(1) | |
| employee benefit trust (in Chapter 11 of Part 7) | section 550 | |
| [F16employee-controlled (in Chapters 2 to 4 of Part 7) | section 421H(1)] | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| the employee offer (in Chapter 10 of Part 7) | section 544(1) | |
| employer (in the employment income Parts) | sections 4 and 5(2)(c) | |
| employer (in the benefits code) | section 66(1)(b) | |
| the employer (in the benefits code) | section 66(2)(b) | |
| F17. . . | F17. . . | |
| [F16the employer (in Chapters 1 to 4 of Part 7) | section 421B(8)] | |
| [F16the employer (in Chapter 5 of Part 7) | section 471(5)] | |
| employer (in Part 8) | section 562(2) | |
| employer (in Part 11) | section 712(1) | |
| [F37employer-financed retirement benefits scheme (in Chapter 2 of Part 6) | section 393A] | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| employer’s national insurance contributions (in Chapter 8 of Part 2) | section 61(1) | |
| [F22employer's national insurance contributions (in Chapter 9 of Part 2) | section 61J] | |
| employment (in the employment income Parts) | sections 4 and 5(1) | |
| employment (in the benefits code) | section 66(1)(a) | |
| the employment (in the benefits code) | section 66(2)(a) | |
| F17. . . | F17. . . | |
| [F16the employment (in Chapters 1 to 4 of Part 7) | section 421B(8)] | |
| [F16the employment (in Chapter 5 of Part 7) | section 471(5)] | |
| employment (in Part 8) | section 562(2) | |
| employment (in Chapter 5 of Part 11) | section 707 | |
| employment as a seafarer (in Chapter 6 of Part 5) | section 384(1) | |
| the employment change (in Chapter 7 of Part 4) | section 275 | |
| employment income | section 7(2) | |
| the employment income Parts | section 3(2) | |
| employment income exemption | section 227(3) | |
| employment-related benefit (in Chapter 10 of Part 3) | section 201(2) | |
| employment-related loan (in Chapter 7 of Part 3) | section 174 | |
| [F16employment-related securities (in Chapters 1 to 5 of Part 7) | section 421B(8) (see also section 484(4))] | |
| [F16employment-related securities option (in Chapter 5 of Part 7) | section 471(5)] | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| engagement to which Chapter 8 of Part 2 applies (in Chapter 8 of Part 2) | section 49(5) | |
| excluded benefits (in Chapter 10 of Part 3) | section 202 | |
| F38. . . | F38. . . | |
| F38. . . | F38. . . | |
| excluded services (in Chapter 7 of Part 2) | section 47(2) | |
| F17. . . | F17. . . | |
| exempt income (for the purposes of the employment income Parts) | section 8 | |
| exempt income (for the purposes of Part 9) | section 566(3) | |
| exempt income (for the purposes of Part 10) | section 656(2) | |
| F17. . . | F17. . . | |
| F17. . . | F17. . . | |
| foreign employer | section 721(1) | |
| F17. . . | F17. . . | |
| [F39former civil partner (in Chapter 2 of Part 6) | section 588(1) | |
| [F39former civil partner (in Chapter 6 of Part 9) | section 588(1) | |
| former employee (in Part 8) | section 562(1) | |
| former employer (in relation to former employee) (in Part 8) | section 563 | |
| former employment (in relation to former employee) (in Part 8) | section 563 | |
| F40. . . | F40. . . | |
| general earnings | section 7(3) | |
| [F41generally accepted accounting practice | [F42section 997 of ITA 2007]] | |
| F15. . . | F15. . . | |
| House of Commons Members' Fund (in Chapter 12 of Part 9) | section 620 | |
| the included amount (in Chapter 5 of Part 5) | section 369(2) | |
| [F35income withdrawal (in Chapter 5A of Part 9) | section 579D] | |
| F17. . . | F17. . . | |
| individual learning account training (in Chapter 4 of Part 4) | section 256 | |
| initial extra accessory (in Chapter 6 of Part 3) | section 126(2) | |
| F43. . . | F43. . . | |
| F44. . . | F44. . . | |
| [F16interest, in relation to securities (or shares) (in Chapters 1 to 5 of Part 7) | section 420(8)] | |
| interest in residence (in Chapter 7 of Part 4) | section 276(3) | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| last day on which car available (in Chapter 6 of Part 3) | section 116(2)(b) | |
| later accessory (in Chapter 6 of Part 3) | section 126(3) | |
| the limitation day (in Chapter 7 of Part 4) | section 274 | |
| list price (of a car) (in Chapter 6 of Part 3) | section 123(1) | |
| list price (of accessories) (in Chapter 6 of Part 3) | section 127 | |
| listed provision (in Chapter 11 of Part 7) | section 549(2) | |
| loan (in Chapter 7 of Part 3) | section 173(2)(a) | |
| local authority | [F45section 999 of ITA 2007] | |
| F38. . . | F38. . . | |
| [F46lower-paid employment as a minister of religion (in the benefits code) | section 66(5) | |
| lower-paid employment as a minister of religion (in Part 4) | section 290D] | |
| making a loan (in Chapter 7 of Part 3) | section 173(2)(b) | |
| [F22managed service company (in Chapter 9 of Part 2) | section 61B] | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| [F16market value (in Chapters 1 to 5 of Part 7) | section 421(1)] | |
| F15. . . | F15. . . | |
| market value (of asset) (in Chapter 10 of Part 3) | section 208 | |
| material interest (in company) (in the benefits code) | section 68 | |
| members of a person’s family | section 721(4) | |
| member of a person’s family or household | section 721(5) | |
| mileage allowance payments (in Chapter 2 of Part 4) | section 229(2) | |
| motor cycle (in Chapter 2 of Part 4) | section 235(4) | |
| national insurance contributions (in Chapter 8 of Part 2) | section 61(1) | |
| [F22national insurance contributions (in Chapter 9 of Part 2) | section 61J] | |
| [F47net income | section 23 of ITA 2007 (as applied by section 989 of that Act] | |
| net taxable earnings (for the purposes of Part 2) | section 11 | |
| net taxable specific income (for the purposes of Part 2) | section 12 | |
| F17. . . | F17. . . | |
| F17. . . | F17. . . | |
| non-cash voucher | section 721(1) | |
| [F16non-commercial increase (in Chapter 3B of Part 7) | section 446K(4)] | |
| [F16non-commercial reduction (in Chapter 3B of Part 7) | section 446K(4)] | |
| non-standard accessory (in Chapter 6 of Part 3) | section 125(4) | |
| the normal self-assessment filing date | [F48section 989 of ITA 2007] | |
| notice | [F49section 989 of ITA 2007] | |
| [F16the notional loan (in Chapter 3C of Part 7) | section 446S(1)] | |
| notional price (of a car) (in Chapter 6 of Part 3) | section 124(1) | |
| notional price (of accessories) (in Chapter 6 of Part 3) | section 130(1) | |
| office (in the employment income Parts) | section 5(3) | |
| office (in Part 8) | section 564(3) | |
| official rate of interest (in Chapter 7 of Part 3) | section 181 | |
| [F50offshore installation | [F51sections 1001 and 1002 of ITA 2007]] | |
| F15. . . | F15. . . | |
| [F20optional remuneration arrangements (in the benefits code) | section 69A] | |
| ordinary commuting (in Chapter 3 of Part 4) | section 249 | |
| ordinary share capital | [F52section 989 of ITA 2007] | |
| original pensioner (in Chapter 14 of Part 9) | section 630(1) | |
| [F53the overseas part | section 989 of ITA 2007] | |
| passenger payments (in Chapter 2 of Part 4) | section 233(3) | |
| [F18partner (in Chapter 8 of Part 10) | section 681G] | |
| PAYE income | section 683 | |
| PAYE provisions (in Chapter 8 of Part 2) | section 61(1) | |
| [F22PAYE provisions (in Chapter 9 of Part 2) | section 61J] | |
| PAYE regulations | section 684(8) | |
| F15. . . | F15. . . | |
| pension (in Chapter 3 of Part 9) | section 570 | |
| pension (in Chapter 4 of Part 9) | section 574 | |
| pension (in Chapter 11 of Part 9) | section 615(7) | |
| pension (in Chapter 18 of Part 9) | section 647(4) | |
| pension income | section 566(2) | |
| [F54pension under a registered pension scheme (in Chapter 5A of Part 9) | section 579D] | |
| permanent workplace (in Chapter 3 of Part 4) | section 249 | |
| permanent workplace (in Part 5) | section 339(2) | |
| person involved in providing the accommodation (in Chapter 5 of Part 3) | section 112 | |
| person paying an amount (in Chapter 2 of Part 5) | section 333(2) | |
| F17. . . | F17. . . | |
| F17. . . | F17. . . | |
| personal representatives | [F55section 989 of ITA 2007] | |
| persons providing a benefit (in Chapter 10 of Part 3) | section 209 | |
| post-employment earnings (in relation to former employee) (in Part 8) | section 563 | |
| premium (in relation to qualifying insurance contract) (in Chapter 2 of Part 5) | section 346(3)(a) | |
| premium (in relation to qualifying insurance contract) (in Part 8) | section 558(3)(a) | |
| pre-1973 pension (in Chapter 14 of Part 9) | section 630(2) | |
| prescribed (in Chapter 5 of Part 11) | section 707 | |
| price of a car (in Chapter 6 of Part 3) | section 122 | |
| private use (in Chapter 6 of Part 3) | section 118(2) | |
| the property, in relation to living accommodation (in Chapter 5 of Part 3) | section 113 | |
| F17. . . | F17. . . | |
| provision of cash voucher for employee (in Chapter 4 of Part 3) | section 74 | |
| provision of credit-token for employee (in Chapter 4 of Part 3) | section 91(a) | |
| provision of non-cash voucher for employee (in Chapter 4 of Part 3) | section 83 | |
| F17. . . | F17. . . | |
| the public offer (in Chapter 10 of Part 7) | section 544(1) | |
| published price of the manufacturer, importer or distributor of the accessory (in Chapter 6 of Part 3) | section 129(1) | |
| published price of the manufacturer, importer or distributor of the car (in relation to accessory) (in Chapter 6 of Part 3) | section 128(1) | |
| qualifying accessory (in Chapter 6 of Part 3) | section 125(1) | |
| qualifying journey (in Chapter 3 of Part 4) | section 249 | |
| readily convertible asset (in Chapter 4 of Part 11) | section 702 | |
| receipt of cash voucher by employee (in Chapter 4 of Part 3) | section 74 | |
| receipt of money earnings (in Chapter 4 of Part 2) | section 18 | |
| F56. . . | F56. . . | |
| receipt of non-cash voucher by employee (in Chapter 4 of Part 3) | section 83 | |
| receipt of non-money earnings (in Chapter 4 of Part 2) | section 19 | |
| F57. . . | F57. . . | |
| [F16recognised stock exchange | [F58section 1005 of ITA 2007]] | |
| [F59registered pension scheme | [F60section 150(2) of FA 2004 (as applied by section 989 of ITA 2007)]] | |
| registrant discount (in Chapter 10 of Part 7) | section 547 | |
| F17. . . | F17. . . | |
| F15. . . | F15. . . | |
| F17. . . | F17. . . | |
| [F37relevant benefits (in Chapter 2 of Part 6) | section 393B] | |
| [F61relevant debt (in Part 11) | section 684(7AA)] | |
| F17. . . | F17. . . | |
| relevant engagements (in Chapter 8 of Part 2) | section 50(4) | |
| [F16relevant period (in Chapter 3B of Part 7) | section 446O] | |
| relevant retirement benefit (in relation to former employee) (in Part 8) | section 563 | |
| [F22the relevant services (in Chapter 9 of Part 2) | section 61D(4)] | |
| F17. . . | F17. . . | |
| relevant taxes (in Chapter 6 of Part 3) | section 171(1) | |
| remittance of earnings (in Chapter 5 of Part 2) | section 33 | |
| remuneration (in Chapter 7 of Part 2) | section 47(3) | |
| residence, former residence and new residence (in Chapter 7 of Part 4) | section 276(1), (2) | |
| [F37responsible person (in Chapter 2 of Part 6) | section 399A] | |
| [F16restricted securities and restricted interest in securities (in Chapters 2, 3A and 3B of Part 7) | sections 423 and 424] | |
| [F16restriction (in Chapters 2, 3A and 3B of Part 7) | section 432(8)] | |
| F17. . . | F17. . . | |
| retirement benefits scheme (in Chapter 1 of Part 6) | section 387(1) | |
| F17. . . | F17. . . | |
| road fuel gas (in Chapter 6 of Part 3) | section 171(1) | |
| F62. . . | F62. . . | |
| F15. . . | F15. . . | |
| [F16secondary Class 1 contributions (in Chapter 5 of Part 7) | section 484(7)] | |
| [F16securities (in Chapters 1 to 5 of Part 7) | section 420] | |
| [F16securities option (in Chapters 1 to 5 of Part 7) | section 420(8)] | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| [F16shares (in Chapters 1 to 5 of Part 7) | section 420(8)] | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| shares (in Chapter 10 of Part 7) | section 548(1) | |
| ship (in Chapter 6 of Part 5) | section 385 | |
| social security income | section 657(2) | |
| F63. . . | F63. . . | |
| specific employment income | section 7(4) | |
| [F53split year | section 989 of ITA 2007] | |
| standard accessory (in Chapter 6 of Part 3) | section 125(4) | |
| [F39stepchild (in Parts 4 and 5 | [F64section 246 of the Civil Partnership Act 2004 (as applied by section 989 of ITA 2007)]] | |
| 51% subsidiary | [F65section 989 of ITA 2007] | |
| Table A (in Part 10) | section 657(5) | |
| Table B (in Part 10) | section 657(6) | |
| tax | [F66section 989 of ITA 2007] | |
| F67. . . | F67. . . | |
| taxable benefit (in Chapter 5 of Part 11) | section 707 | |
| taxable benefits (in Part 10) | section 657(3) | |
| taxable cheap loan (in Chapter 7 of Part 3) | section 175(2) | |
| taxable earnings (in the employment income Parts) | section 10(2) | |
| taxable employment under Part 2 (in the benefits code) | section 66(3) | |
| taxable pension income (in Part 9) | section 567(3), (4) | |
| the taxable period (in Chapter 5 of Part 3) | section [F68102(1)] | |
| taxable person (in Chapter 3 of Part 6) | section 403(6) | |
| taxable social security income (in Part 10) | section 658(4)-(7) | |
| taxable specific income (in the employment income Parts) | section 10(3) | |
| tax year | [F69section 4(2) of ITA 2007 (as applied by section 989 of that Act)] | |
| the tax year (in Part 5) | section 327(2)(b) | |
| the tax year 2003-04 etc. | [F70section 4(4) of ITA 2007 (as applied by section 989 of that Act)] | |
| F15. . . | F15. . . | |
| F15. . . | F15. . . | |
| total income | [F71section 23 of ITA 2007 (as applied by section 989 of that Act)] | |
| trade | [F72section 989 of ITA 2007] | |
| [F31trade (in Chapter 10A of Part 4) | section 312I] | |
| transport voucher (in Chapter 4 of Part 3) | section 84(3) | |
| [F73tribunal | section 989 of ITA 2007] | |
| United Kingdom | [F74section 1013 of ITA 2007] | |
| UK approval certificate (in Chapter 6 of Part 3) | section 171(1) | |
| [F53the UK part | section 989 of ITA 2007] | |
| F62. . . | F62. . . | |
| use of credit-token by employee (in Chapter 4 of Part 3) | section 91(b) | |
| [F16valuation date (in Chapter 3B of Part 7) | section 446O] | |
| F15. . . | F15. . . | |
| van (in Chapter 6 of Part 3) | section 115(1) | |
| van (in Chapter 2 of Part 4) | section 235(3) | |
| van is available to an employee (in Chapter 6 of Part 3) | section 116(1) | |
| van made available by reason of employment (in Chapter 6 of Part 3) | section 117 | |
| [F16variation, in relation to a restriction (in Chapter 2 of Part 7) | section 427(4)] | |
| [F18week (in Chapter 8 of Part 10) | section 681H] | |
| [F22the worker (in Chapter 9 of Part 2) | section 61D(4)] | |
| workplace (in Chapter 3 of Part 4) | section 249 | |
| workplace (in Part 5) | section 339(1) | |
| work-related training (in Chapter 4 of Part 4) | section 251(1)]] |
Textual Amendments
F14Words in Sch. 1 Pt. 2 substituted (with effect in accordance with s. 14(5) of the amending Act) by Finance Act 2012 (c. 14), s. 14(4)
F15Sch. 1 Pt. 2 entries repealed (1.9.2003 with effect in accordance with Sch. 22 para. 42(4) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 42(2), Sch. 43 Pt. 3(4); S.I. 2003/1997, art. 2
F16Words in Sch. 1 Pt. 2 inserted (1.9.2003 with effect in accordance with Sch. 22 para. 42(4) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 42(3); S.I. 2003/1997, art. 2
F17Words in Sch. 1 Pt. 2 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)
F18Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 5(7)
F19Words in Sch. 1 Pt. 2 repealed (22.7.2004) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(9)
F20Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 60
F21Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(2) (with Sch. 2)
F22Words in Sch. 1 Pt. 2 Table inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), s. 25(2), Sch. 3 para. 8
F23Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(3) (with Sch. 2)
F24Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(2); S.I. 2005/1126, art. 2(2)(h)
F25Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(4) (with Sch. 2)
F26Words in Sch. 1 substituted (with effect in accordance with s. 29(7) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 29(6)
F27Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(5) (with Sch. 2)
F28Words in Sch. 1 Pt. 2 Table repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(6), Sch. 3 Pt. 1 (with Sch. 2)
F29Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(7) (with Sch. 2)
F30Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(8) (with Sch. 2)
F31Words in Sch. 1 Pt. 2 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 37 para. 7
F32Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(9) (with Sch. 2)
F33Words in Sch. 1 Pt. 2 substituted (1.9.2004) by Finance Act 2004 (c. 12), s. 85(2), Sch. 16 para. 7(3); S.I. 2004/1945, art. 2
F34Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(10) (with Sch. 2)
F35Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 16 para. 85 of the amending Act) by Finance Act 2011 (c. 11), Sch. 16 para. 61
F36Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(11) (with Sch. 2)
F37Words in Sch. 1 Pt. 2 inserted (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(12), 284(1) (with Sch. 36)
F38Words in Sch. 1 Pt. 2 omitted (with effect in accordance with s. 13(4) of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 1 para. 21(2)
F39Words in Sch. 1 Pt. 2 inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 169
F40Sch. 1 Pt. 2 Table entry omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 340(2)
F41Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 2 para. 2(8) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 2 para. 2(7)
F42Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(12) (with Sch. 2)
F43Sch. 1 Pt. 2 entries repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 120, Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)
F44Sch. 1 Pt. 2 Table entry repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(13), Sch. 3 Pt. 1 (with Sch. 2)
F45Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(14) (with Sch. 2)
F46Words in Sch. 1 Pt. 2 inserted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 21(3)
F47Words in Sch. 1 Pt. 2 Table inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(15) (with Sch. 2)
F48Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(16) (with Sch. 2)
F49Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(17) (with Sch. 2)
F50Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 27 para. 16 of the amending Act) by Finance Act 2004 (c. 12), Sch. 27 para. 15
F51Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(18) (with Sch. 2)
F52Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(19) (with Sch. 2)
F53Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 105
F54Words in Sch. 1 Pt. 2 inserted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 15 (with Sch. 36)
F55Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(20) (with Sch. 2)
F56Sch. 1 entry omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 40(a)
F57Sch. 1 entry omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 40(b)
F58Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(21) (with Sch. 2)
F59Words in Sch. 1 Pt. 2 inserted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 65(3) (with Sch. 36)
F60Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(22) (with Sch. 2)
F61Words in Sch. 1 Pt. 2 inserted (20.7.2011) by The Finance Act 2009 (Consequential Amendments) Order 2011 (S.I. 2011/1583), arts. 1, 2(11)
F62Sch. 1 Pt. 2 Table entries repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 556(b), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F63Sch. 1 Pt. 2 Table entry omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 340(3)
F64Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(24) (with Sch. 2)
F65Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(25) (with Sch. 2)
F66Words in Sch. 1 Pt. 2 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 395(3) (with Sch. 2)
F67Words in Sch. 1 Pt. 2 omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 61(3)
F68Word in Sch. 1 Pt. 2 substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 61
F69Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(28) (with Sch. 2)
F70Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(29) (with Sch. 2)
F71Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(30) (with Sch. 2)
F72Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(31) (with Sch. 2)
F73Words in Sch. 1 Pt. 2 Table inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 340(4)
F74Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(32) (with Sch. 2)