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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Cross Heading: Index of defined expressions

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Version Superseded: 18/04/2005

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Point in time view as at 01/09/2003.

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Index of defined expressions is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Index of defined expressionsU.K.

100U.K.In the SIP code the following expressions are defined or otherwise explained by the provisions indicated below:

accumulation periodparagraph 51
approval, approvedsection 488(4) (and see paragraph 83(4))
articles of associationparagraph 99(1)
associated companyparagraph 94 (and see paragraph 29(3))
award of sharesparagraph 5(1)
the Board of Inland Revenuesection 720(2)
building societysection 832(1) of ICTA
ceasing to be in relevant employment (in relation to a participant)paragraph 95
ceasing to be subject to plan (in relation to shares)paragraph 97
childsection 832(5) of ICTA (and see section 721(6))
close companysection 832(1) of ICTA (and see paragraph 20(4))
companyparagraph 99(1)
the company (in relation to a SIP)paragraph 2(2)
company reconstruction (in Part 11 of this Schedule)paragraph 86(1)
connected personsection 718
consortium (member of)paragraph 99(3)
constituent companyparagraph 4(3)
controlsection 719 (and see paragraphs 29(5), 37(6) and 94(3))
distributionsection 832(1) of ICTA
dividend sharesparagraph 62(3)(b)
earningssection 62 and see section 721(7)
eligible shares (in Part 4 of this Schedule)paragraph 25(2)
employee, employed, employer and employmentsection 4
the employment requirementparagraph 15(3)
forfeiture, provision forparagraph 99(1)
free sharesparagraph 2(1)(a)
group companyparagraph 99(1)
group of companiesparagraph 99(1)
group planparagraph 4(2)
holding periodparagraph 36 (and see paragraph 67)
the Inland Revenuesection 720(1)
market value (of shares)paragraph 92
matching sharesparagraph 3(1)
notice (except in paragraph 54 or 55)section 832(1) of ICTA
ordinary share capitalsection 832(1) of ICTA
parent companyparagraph 4(1)
participant (in relation to a SIP)paragraph 5(4)
participant’s plan sharesparagraph 99(1) (and see paragraph 87(1))
participation in an award of sharesparagraph 5(3)
partnership share agreementparagraph 44
partnership share moneyparagraph 45(2)
partnership sharesparagraph 2(1)(b)
PAYE deductionsection 488(4)
PAYE obligationsparagraph 99(1)
PAYE regulationssection 684(8)
performance allowancesparagraph 34(4)
personal representativessection 721(1)
plan requirements (in relation to a SIP)paragraph 2(2)
plan shares (in relation to a SIP)paragraph 99(1) (and see paragraphs 86 to 88)
the plan trustparagraph 71(3)
provision for forfeitureparagraph 99(1)
qualifying corporate bondparagraph 99(1)
qualifying employeeparagraph 8(6)
recognised stock exchangesection 841 of ICTA
redundancyparagraph 99(1)
reinvestmentparagraph 62(3)(a)
relevant employmentparagraph 95(2)
rights arising under a rights issueparagraph 99(1)
salaryparagraph 43(4)
share incentive plan (“SIP”)section 488(4)
sharesparagraph 99(2) (and in the context of a new holding, paragraph 87(6))
the SIP codesection 488(3)
Special Commissionerssection 4 of TMA 1970
the specified retirement ageparagraph 98(1)
taxsection 832(3) of ICTA
tax yearsection 721(1)
the trusteesparagraphs 2(2), 71(1)
the trust instrumentparagraph 71(3)
withdrawal of shares from planparagraph 96(1)

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