- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/09/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
Income Tax (Earnings and Pensions) Act 2003
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2003 c. 1
- SCHEDULE 2
- Part 11
- Index of defined expressions
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- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Changes over time for: Cross Heading: Index of defined expressions
Version Superseded: 18/04/2005
Alternative versions:
Status:
Point in time view as at 01/09/2003.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 06 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.
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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 period | paragraph 51 |
| approval, approved | section 488(4) (and see paragraph 83(4)) |
| articles of association | paragraph 99(1) |
| associated company | paragraph 94 (and see paragraph 29(3)) |
| award of shares | paragraph 5(1) |
| the Board of Inland Revenue | section 720(2) |
| building society | section 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 |
| child | section 832(5) of ICTA (and see section 721(6)) |
| close company | section 832(1) of ICTA (and see paragraph 20(4)) |
| company | paragraph 99(1) |
| the company (in relation to a SIP) | paragraph 2(2) |
| company reconstruction (in Part 11 of this Schedule) | paragraph 86(1) |
| connected person | section 718 |
| consortium (member of) | paragraph 99(3) |
| constituent company | paragraph 4(3) |
| control | section 719 (and see paragraphs 29(5), 37(6) and 94(3)) |
| distribution | section 832(1) of ICTA |
| dividend shares | paragraph 62(3)(b) |
| earnings | section 62 and see section 721(7) |
| eligible shares (in Part 4 of this Schedule) | paragraph 25(2) |
| employee, employed, employer and employment | section 4 |
| the employment requirement | paragraph 15(3) |
| forfeiture, provision for | paragraph 99(1) |
| free shares | paragraph 2(1)(a) |
| group company | paragraph 99(1) |
| group of companies | paragraph 99(1) |
| group plan | paragraph 4(2) |
| holding period | paragraph 36 (and see paragraph 67) |
| the Inland Revenue | section 720(1) |
| market value (of shares) | paragraph 92 |
| matching shares | paragraph 3(1) |
| notice (except in paragraph 54 or 55) | section 832(1) of ICTA |
| ordinary share capital | section 832(1) of ICTA |
| parent company | paragraph 4(1) |
| participant (in relation to a SIP) | paragraph 5(4) |
| participant’s plan shares | paragraph 99(1) (and see paragraph 87(1)) |
| participation in an award of shares | paragraph 5(3) |
| partnership share agreement | paragraph 44 |
| partnership share money | paragraph 45(2) |
| partnership shares | paragraph 2(1)(b) |
| PAYE deduction | section 488(4) |
| PAYE obligations | paragraph 99(1) |
| PAYE regulations | section 684(8) |
| performance allowances | paragraph 34(4) |
| personal representatives | section 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 trust | paragraph 71(3) |
| provision for forfeiture | paragraph 99(1) |
| qualifying corporate bond | paragraph 99(1) |
| qualifying employee | paragraph 8(6) |
| recognised stock exchange | section 841 of ICTA |
| redundancy | paragraph 99(1) |
| reinvestment | paragraph 62(3)(a) |
| relevant employment | paragraph 95(2) |
| rights arising under a rights issue | paragraph 99(1) |
| salary | paragraph 43(4) |
| share incentive plan (“SIP”) | section 488(4) |
| shares | paragraph 99(2) (and in the context of a new holding, paragraph 87(6)) |
| the SIP code | section 488(3) |
| Special Commissioners | section 4 of TMA 1970 |
| the specified retirement age | paragraph 98(1) |
| tax | section 832(3) of ICTA |
| tax year | section 721(1) |
| the trustees | paragraphs 2(2), 71(1) |
| the trust instrument | paragraph 71(3) |
| withdrawal of shares from plan | paragraph 96(1) |
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