[abatement | section 279(1)] |
accounting period | section 834(1) of ICTA |
[acquiring an interest in property (for the purposes of the taxable property provisions) | paragraphs 12 and 27 to 29 of Schedule 29A] |
active member (of a pension scheme) | section 151(2) |
active membership period (insections 221 to 223) | section 221(4) and (5) |
[additional rate | section 6(2) of ITA 2007 (as applied by section 989 of that Act)] |
amount crystallised | section 216 |
annual allowance | section 228 |
annual allowance charge | section 227(1) |
annuity protection lump sum death benefit | paragraph 16 of Schedule 29 |
arrangement | section 152(1) |
authorised surplus payment | section 177 |
available (in relation to a person’s lifetime allowance) | section 219 |
basic rate | [section 6(2) of ITA 2007 (as applied by section 989 of that Act)] |
basic rate limit | [section [10] of ITA 2007 (as applied by section 989 of that Act)] |
benefits (provided by pension scheme) | section 279(2) |
benefit crystallisation event | section 216 |
the Board of Inland Revenue | section 279(1) |
borrowing (in Chapter 3) | section 163 |
[building (for the purposes of the taxable property provisions) | paragraph 7(2) of Schedule 29A] |
cash balance arrangement | section 152(3) |
cash balance benefits | section 152(5) |
chargeable gain | [section 989 of ITA 2007] |
charity | [section 989 of ITA 2007] |
company | [section 992 of ITA 2007] |
compensation payment | section 178 |
[consumer prices index | section 279(1)] |
contribution | sections188(4) to (6) and 195 |
defined benefits | section 152(7) |
defined benefits arrangement | section 152(6) |
defined benefits lump sum death benefit | paragraph 13 of Schedule 29 |
. . . | . . . |
[dependants' annuity | paragraph 17 of Schedule 28] |
dependants' scheme pension | paragraph 16 of Schedule 28 |
[dependants' short-term annuity | paragraph 20 of Schedule 28] |
. . . | . . . |
[dependant's drawdown pension fund | paragraph 22 of Schedule 28] |
[drawdown pension fund lump sum death benefit | paragraph 17 of Schedule 29] |
employee and employer (and employment) | section 279(1) |
employment income | section 7(2) of ITEPA 2003 |
enhanced lifetime allowance regulations | section 256(2) |
entitled (in relation to a lump sum) | section 166(2) |
entitled (in relation to a pension) | section 165(3) |
higher rate | [section 6(2) of ITA 2007 (as applied by section 989 of that Act)] |
[higher rate limit | section 10 of ITA 2007] |
[holding an interest in a person (for the purposes of the taxable property provisions) | paragraph 16(2) to (4) of Schedule 29A] |
[holding an interest in property (for the purposes of the taxable property provisions) | paragraph 13 of Schedule 29A] |
[holding directly an interest in a vehicle (for the purposes of the taxable property provisions) | paragraph 20(3) of Schedule 29A] |
[holding directly an interest in property (for the purposes of the taxable property provisions) | paragraphs 14 and 15 of Schedule 29A] |
[holding indirectly an interest in a vehicle (for the purposes of the taxable property provisions) | paragraph 20(4) of Schedule 29A] |
[holding indirectly an interest in property (for the purposes of the taxable property provisions) | paragraph 16(1) of Schedule 29A] |
hybrid arrangement | section 152(8) |
ill-health condition | paragraph 1 of Schedule 28 |
the individual (in sections 215 to 219) | section 214(5) |
the Inland Revenue | section 279(1) |
insurance company | section 275 |
[investment-regulated pension scheme (for the purposes of the taxable property provisions) | paragraphs 1 to 3 of Schedule 29A] |
investments (in relation to a pension scheme) | section186(3) and (4) |
liability (in Chapter 3) | section 163 |
lifetime allowance (in relation to a person) | section 218 |
lifetime allowance charge | section 214(1) |
lifetime allowance enhancement factors | section 218(5) |
lifetime allowance excess lump sum | paragraph 11 of Schedule 29 |
lifetime annuity | paragraph 3 of Schedule 28 |
loan (in Chapter 3) | section 162 |
lump sum death benefit | section 168(2) |
market value | section 278 |
member (of a pension scheme) | section 151(1) |
. . . | . . . |
[member's drawdown pension fund | paragraph 8 of Schedule 28] |
member’s unsecured pension fund | paragraph 8 of Schedule 28 |
money purchase arrangement | section 152(2) |
money purchase benefits | section 152(4) |
[net income | section 23 of ITA 2007 (as applied by section 989 of that Act),] |
net pay pension scheme | section 191(9) |
normal minimum pension age | section 279(1) |
occupational pension scheme | section 150(5) |
overseas arrangement active membership period (in sections 224 to 226) | section 224(7) and (8) |
overseas pension scheme | section 150(7) |
payment (in Chapter 3) | section 161 |
payments (made by pension scheme) | section 279(2) |
pension | section 165(2) |
[pensionable age | section 279(1)] |
pension commencement lump sum | paragraph 1of Schedule 29 |
pension credit and pension debit | section 279(1) |
[pension death benefit | section 167(2)] |
pension input amount | section 229 |
pension input period | section 238 |
pension protection lump sum death benefit | paragraph 14 of Schedule 29 |
pension scheme | section 150(1) |
the pension scheme (in sections 215 to 219) | section 214(5) |
pension sharing order or provision | section 279(1) |
pensioner member (of a pension scheme) | section 151(3) |
period of account | [section 989 of ITA 2007] |
personal representatives | [section 989 of ITA 2007] |
property investment LLP | [section 1004 of ITA 2007] |
public service pension scheme | section 150(3) |
qualifying recognised overseas pension scheme | section 169(2) |
recognised overseas pension scheme | section 150(8) |
recognised overseas scheme arrangement (insections 224 to 226) | section 224(2) and (3) |
registered pension scheme | section 150(2) |
[related dependants' annuity | paragraph 3(4A) of Schedule 29] |
[related dependants' scheme pension | paragraph 3(7C) of Schedule 29] |
relevant overseas individual | section 221(3) |
relevant UK earnings | section 189(2) |
relevant UK individual | section 189 |
relevant valuation factor | section 276 |
relievable pension contributions | section 188(2) and (3) |
[residential property (for the purposes of the taxable property provisions) | paragraphs 7(1), 8 and 9 of Schedule 29A] |
retail prices index | [section 989 of ITA 2007] |
scheme administrator | section 270 (but see also sections 271 to 274) |
scheme chargeable payment | section 241 |
[scheme-held taxable property | section 185B(3)] |
scheme manager | section 169(3) |
scheme pension | paragraph 2 of Schedule 28 |
scheme sanction charge | section 239(1) |
serious ill-health lump sum | paragraph 4 of Schedule 29 |
[serious ill-health lump sum charge | section 205A(1)] |
short service refund lump sum | paragraph 5 of Schedule 29 |
short service refund lump sum charge | section 205(1) |
[short-term annuity | paragraph 6 of Schedule 28] |
special lump sum death benefits charge | section 206(1) |
sponsoring employer | section 150(6) |
standard lifetime allowance | section 218(2) and (3) |
sums and assets held for the purposes of an arrangement | section 279(3) |
[sums and assets held for the purposes of an arrangement (for the purposes of the taxable property provisions) | paragraph 5 of Schedule 29A] |
[taxable property (for the purposes of the taxable property provisions) | paragraphs 6, 10 and 11 of Schedule 29A] |
[the taxable property provisions | paragraph 1(3) of Schedule 29A] |
tax year | [section 4(2) of ITA 2007 (as applied by section 989 of that Act)] |
the tax year 2006-07 etc. | [section 4(4) of ITA 2007 (as applied by section 989 of that Act)] |
total income | [section 23 of ITA 2007 (as applied by section 989 of that Act)] |
total pension input amount | section 229 |
. . . | . . . |
[transitional 2013/14 lump sum | paragraph 11A of Schedule 29] |
trivial commutation lump sum | paragraph 7 of Schedule 29 |
unauthorised employer payment | section 160(4) |
unauthorised member payment | section 160(2) |
unauthorised payment | section 160(5) |
unauthorised payments charge | section 208(1) |
unauthorised payments surcharge | section 209(1) |
uncrystallised funds lump sum death benefit | paragraph 15 of Schedule 29 |
. . . | . . . |
valuation assumptions (in relation to a person) | section 277 |
[vehicle (in the taxable property provisions) | paragraph 20(2) of Schedule 29A] |
winding-up lump sum | paragraph 10 of Schedule 29 |
winding-up lump sum death benefit | paragraph 21 of Schedule 29 |