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Income Tax (Earnings and Pensions) Act 2003
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Changes over time for: Paragraph 100
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Paragraph 100 is up to date with all changes known to be in force on or before 05 November 2024. 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.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 452(2)(aa) inserted by 2013 c. 29 Sch. 23 para. 11
- s. 637T inserted by S.I. 2024/1012 reg. 3(7)
- s. 683(3D) inserted by S.I. 2024/1012 reg. 4(4)
- s. 707A inserted by 2024 c. 3 s. 36(4)
This section has no associated Explanatory Notes
100U.K.In the SIP code the following expressions are defined or otherwise explained by the provisions indicated below:
| accumulation period | paragraph 51 |
| F1. . . | F1. . . |
| articles of association | paragraph 99(1) |
| associated company | paragraph 94 (and see paragraph 29(3)) |
| award of shares | paragraph 5(1) |
| F2. . . | . . . |
| building society | [F3section 989 of ITA 2007] |
| 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 | [F4section 721(6)] |
| close company | [F5section 989 of ITA 2007] F6... |
| 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 | [F7section 989 of ITA 2007] |
| 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) |
| F2. . . | |
| market value (of shares) | paragraph 92 |
| matching shares | paragraph 3(1) |
| notice (except in paragraph 54 or 55) | [F8section 989 of ITA 2007] |
| ordinary share capital | [F9section 989 of ITA 2007] |
| 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 | [F10section 989 of ITA 2007] |
| 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 | [F11section 1005 of ITA 2007] |
| redundancy | paragraph 99(1) |
| reinvestment | paragraph 62(3)(a) |
| relevant employment | paragraph 95(2) |
| [F12restriction (in relation to shares) | paragraph 99(4)] |
| rights arising under a rights issue | paragraph 99(1) |
| salary | paragraph 43(4) |
| share incentive plan (“SIP”) | section 488(4) |
| [F13Schedule 2 SIP | paragraph 1 and Part 10 of this Schedule] |
| shares | paragraph 99(2) (and in the context of a new holding, paragraph 87(6)) |
| the SIP code | section 488(3) |
| F14. . . | F14. . . |
| F15. . . | F15. . . |
| tax | [F16section 989 of ITA 2007] |
| [F17tribunal | section 989 of ITA 2007] |
| tax year | [F18section 4(2) of ITA 2007 (as applied by section 989 of that Act)] |
| the trustees | paragraphs 2(2), 71(1) |
| the trust instrument | paragraph 71(3) |
| withdrawal of shares from plan | paragraph 96(1) |
Textual Amendments
F1Words in Sch. 2 para. 100 Table omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 32(a), 89 (with Sch. 8 paras. 90-96)
F2Sch. 2 para. 100 entry repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 121(e), Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)
F3Words in Sch. 2 para. 100 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 447(3)(a) (with Sch. 2)
F4Words in Sch. 2 para. 100 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 447(3)(b) (with Sch. 2)
F5Words in Sch. 2 para. 100 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 447(3)(c) (with Sch. 2)
F6Words in Sch. 2 para. 100 Table omitted (with effect in accordance with Sch. 2 para. 38 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 2 para. 37
F7Words in Sch. 2 para. 100 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 447(3)(d) (with Sch. 2)
F8Words in Sch. 2 para. 100 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 447(3)(e) (with Sch. 2)
F9Words in Sch. 2 para. 100 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 447(3)(f) (with Sch. 2)
F10Words in Sch. 2 para. 100 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 447(3)(g) (with Sch. 2)
F11Words in Sch. 2 para. 100 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 447(3)(h) (with Sch. 2)
F12Words in Sch. 2 para. 100 Table inserted (with effect in accordance with Sch. 2 para. 58 of the amending Act) by Finance Act 2013 (c. 29), Sch. 2 para. 57
F13Words in Sch. 2 para. 100 Table inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 32(b), 89 (with Sch. 8 paras. 90-96)
F14Words in Sch. 2 para. 100 Table 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. 343(2)
F15Words in Sch. 2 para. 100 Table omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 2 para. 6 (with Sch. 2 para. 17)
F16Words in Sch. 2 para. 100 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. 396(8) (with Sch. 2)
F17Words in Sch. 2 para. 100 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. 343(3)
F18Words in Sch. 2 para. 100 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 447(3)(j) (with Sch. 2)
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