Income Tax (Earnings and Pensions) Act 2003

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Point in time view as at 19/11/2023.

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Section 2

SCHEDULE 1U.K.Abbreviations and defined expressions

This schedule has no associated Explanatory Notes

Part 1U.K.Abbreviations of Acts and instruments

Modifications etc. (not altering text)

C1Sch. 1 Pt. 1 modified (with effect in accordance with reg. 8 of the amending S.I.) by The Income Tax (Exemption of Social Security Benefits) Regulations 2021 (S.I. 2021/1341), regs. 1(1), 7

C2Sch. 1 Pt. 1 modified (with effect in accordance with regs. 7, 8 of the amending S.I.) by The Income Tax (Exemption of Social Security Benefits) Regulations 2022 (S.I. 2022/529), regs. 1(1), 6

[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.))]
[F3SW(S)A 1968	The Social Work (Scotland) Act 1968]
TMA 1970	The Taxes Management Act 1970 (c. 9)
ICTA 1970	The Income and Corporation Taxes Act 1970 (c. 10)
F4. . .	F4. . .
F4. . .	F4. . .
[F2ETA 1973	The Employment and Training Act 1973 (c. 50)]
OPA 1973	The Overseas Pensions Act 1973 (c. 21)
F4. . .	F4. . .
F4. . .	F4. . .
F4. . .	F4. . .
F4. . .	F4. . .
ICTA	The Income and Corporation Taxes Act 1988 (c. 1)
[F3SSA 1988	The Social Security Act 1988]
F4. . .	F4. . .
F4. . .	F4. . .
[F5LGFA 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)
F4. . .	F4. . .
JSA 1995	The Jobseekers Act 1995 (c. 18)
CSA 1995	The Child Support Act 1995 (c. 34)
[F3C(S)A 1995	The Children (Scotland) Act 1995]
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))
F4. . .	F4. . .
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))
F4. . .	F4. . .
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))
F4. . .	F4. . .
[F5CSPSSA 2000	Child Support, Pensions and Social Security Act 2000]
CAA 2001	The Capital Allowances Act 2001 (c. 2)
F4. . .	F4. . .
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.))
[F3LGSA 2003	The Local Government in Scotland Act 2003]
F4. . .	F4. . .
[F6ITTOIA 2005	The Income Tax (Trading and Other Income) Act 2005]
F4. . .	F4. . .
[F3GOWA 2006	The Government of Wales Act 2006]
[F7ITA 2007	The Income Tax Act 2007]
[F8WRA 2007	The Welfare Reform Act 2007]
[F9CTA 2009	The Corporation Tax Act 2009]
[F3FAA(NI) 2009	The Financial Assistance Act (Northern Ireland) 2009]
[F3FPA(NI) 2009	The Financial Provisions Act (Northern Ireland) 2009]
[F10CTA 2010	The Corporation Tax Act 2010]
[F11TIOPA 2010	The Taxation (International and Other Provisions) Act 2010]
[F12WRA 2012	The Welfare Reform Act 2012]
[F13PA 2014	The Pensions Act 2014]
[F5DSR(NI) 2016	Discretionary Support Regulations (Northern Ireland) 2016 (S.R. (N.I.) 2016 No. 270)]
[F14HB(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]
[F5SS(S)A 2018	Social Security (Scotland) Act 2018]
[F3LGE(W)A 2021	The Local Government and Elections (Wales) Act 2021]
[F15CA(CSP)(S)R 2023	The Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023]

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 inserted (with effect in accordance with reg. 3(4)(5) of the amending S.I.) by The Income Tax (Tax Treatment of Carer Support Payment and Exemption of Social Security Benefits) Regulations 2023 (S.I. 2023/1148), regs. 1(1), 3(3)

F4Words in Sch. 1 Pt. 1 omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), s. 126(4)

F5Words in Sch. 1 Pt. 1 inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 12(8)

F6Words 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)

F7Words 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)

F8Words 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)

F9Words 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)

F10Words 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)

F11Words 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)

F12Words 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

F13Words 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)

F14Words 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

F15Words in Sch. 1 Pt. 1 inserted (19.11.2023) by The Income Tax (Tax Treatment of Carer Support Payment and Exemption of Social Security Benefits) Regulations 2023 (S.I. 2023/1148), regs. 1(1), 2(5)

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)	[F16sections 125(2) and 125A(2)]
F17. . .	F17. . .
F17. . .	F17. . .
F17. . .	F17. . .
[F18the acquisition (in Chapters 1 to 4 of Part 7)	section 421B(8) (see also section 446Q(4))]
F17. . .	F17. . .
[F18the acquisition (in Chapter 5 of Part 7)	section 471(5)]
F19. . .	F19. . .
[F20adjusted net income (in Chapter 8 of Part 10)	section 681H]
age of a car F21... (in Chapter 6 of Part 3)	section 171(3)
agency contract (in Chapter 7 of Part 2)	section 47(1)
[F22amount 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
F19. . .	F19. . .
F19. . .	F19. . .
F19. . .	F19. . .
F17. . .	F17. . .
F17. . .	F17. . .
F17. . .	F17. . .
asset (in Chapter 4 of Part 11)	section 701
F17. . .	F17. . .
assignment (in the application of the Act to Scotland)	[F23section 1008(1) of ITA 2007]
associate (in Chapter 8 of Part 2)	section 60
[F24associate (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)
[F18associated company (in section 421H(1) and Chapters 2 to 4 of Part 7)	section 421H(2)]
F17. . .	F17. . .
[F18associated person (in Chapters 1 to 4 of Part 7)	section 421C]
[F18associated person (in Chapter 5 of Part 7)	section 472]
available for private use (in Chapter 6 of Part 3)	section 118(1)
basic rate	[F25section 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)
[F26the Commissioners for Her Majesty’s Revenue and Customs]	section 720(2)
body of persons	[F27section 989 of ITA 2007]
business (in Chapter 8 of Part 2)	section 61(1)
[F24business (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)	[F28sections 235A and 236(1)]
capital allowance	[F29section 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)
[F18chargeable 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	F30... section 721(6)
[F24the client (in Chapter 9 of Part 2)	section 61D(4)]
close company	[F31section 989 of ITA 2007]
company	[F32section 992 of ITA 2007]
company (in Chapter 8 of Part 2)	section 61(1)
[F33company (in Chapter 10A of Part 4)	section 312I]
F17. . .	F17. . .
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)	[F34section 993 of ITA 2007] (see section 718)
[F18consideration (in Chapters 2 to 5 of Part 7)	sections 421(2) and 421A]
[F18consideration given for the acquisition of employment-related securities (in Chapters 2 to 3A of Part 7)	section 421I]
F17. . .	F17. . .
[F35the Contributions and Benefits Act	section 721(1)]
control	[F36section 995 of ITA 2007] (see section 719)
control (in the benefits code)	section 69
F17. . .	F17. . .
[F18convertible 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 F21...) (in Chapter 6 of Part 3)	section 171(2)
deductible payment (in Part 8)	section 558
the deductibility provisions (in Part 5)	section 332
[F37dependants' income withdrawal (in Chapter 5A of Part 9)	section 579D]
F17. . .	F17. . .
diesel (in Chapter 6 of Part 3)	section 171(1)
director (in the benefits code)	section 67(1)
F19. . .	F19. . .
F17. . .	F17. . .
F17. . .	F17. . .
F17. . .	F17. . .
F17. . .	F17. . .
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	[F38section 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)
F17. . .	F17. . .
F17. . .	F17. . .
employee (in Chapter 10 of Part 3)	section 201(5)
F19. . .	F19. . .
F19. . .	F19. . .
[F18the employee (in Chapters 1 to 4 of Part 7)	section 421B(8)]
F17. . .	F17. . .
F17. . .	F17. . .
F17. . .	F17. . .
F17. . .	F17. . .
F17. . .	F17. . .
F17. . .	F17. . .
F17. . .	F17. . .
F17. . .	F17. . .
[F18the 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)
F19. . .	F19. . .
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
[F18employee-controlled (in Chapters 2 to 4 of Part 7)	section 421H(1)]
F17. . .	F17. . .
F17. . .	F17. . .
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)
F19. . .	F19. . .
[F18the employer (in Chapters 1 to 4 of Part 7)	section 421B(8)]
[F18the employer (in Chapter 5 of Part 7)	section 471(5)]
employer (in Part 8)	section 562(2)
employer (in Part 11)	section 712(1)
[F39employer-financed retirement benefits scheme (in Chapter 2 of Part 6)	section 393A]
F17. . .	F17. . .
F17. . .	F17. . .
F17. . .	F17. . .
employer’s national insurance contributions (in Chapter 8 of Part 2)	section 61(1)
[F24employer'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)
F19. . .	F19. . .
[F18the employment (in Chapters 1 to 4 of Part 7)	section 421B(8)]
[F18the 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
[F18employment-related securities (in Chapters 1 to 5 of Part 7)	section 421B(8) (see also section 484(4))]
[F18employment-related securities option (in Chapter 5 of Part 7)	section 471(5)]
F17. . .	F17. . .
F17. . .	F17. . .
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
F40. . .	F40. . .
F40. . .	F40. . .
excluded services (in Chapter 7 of Part 2)	section 47(2)
F19. . .	F19. . .
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)
F19. . .	F19. . .
F19. . .	F19. . .
foreign employer	section 721(1)
F19. . .	F19. . .
[F41former civil partner (in Chapter 2 of Part 6)	section 588(1)
[F41former 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
F42. . .	F42. . .
general earnings	section 7(3)
[F43generally accepted accounting practice	[F44section 997 of ITA 2007]]
F17. . .	F17. . .
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)
[F37income withdrawal (in Chapter 5A of Part 9)	section 579D]
F19. . .	F19. . .
individual learning account training (in Chapter 4 of Part 4)	section 256
initial extra accessory (in Chapter 6 of Part 3)	section 126(2)
F45. . .	F45. . .
F46. . .	F46. . .
[F18interest, 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)
F17. . .	F17. . .
F17. . .	F17. . .
F17. . .	F17. . .
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	[F47section 999 of ITA 2007]
F40. . .	F40. . .
[F48lower-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)
[F24managed service company (in Chapter 9 of Part 2)	section 61B]
F17. . .	F17. . .
F17. . .	F17. . .
[F18market value (in Chapters 1 to 5 of Part 7)	section 421(1)]
F17. . .	F17. . .
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)
[F24national insurance contributions (in Chapter 9 of Part 2)	section 61J]
[F49net 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
F19. . .	F19. . .
F19. . .	F19. . .
non-cash voucher	section 721(1)
[F18non-commercial increase (in Chapter 3B of Part 7)	section 446K(4)]
[F18non-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	[F50section 989 of ITA 2007]
notice	[F51section 989 of ITA 2007]
[F18the 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
[F52offshore installation	[F53sections 1001 and 1002 of ITA 2007]]
F17. . .	F17. . .
[F22optional remuneration arrangements (in the benefits code)	section 69A]
ordinary commuting (in Chapter 3 of Part 4)	section 249
ordinary share capital	[F54section 989 of ITA 2007]
original pensioner (in Chapter 14 of Part 9)	section 630(1)
[F55the overseas part	section 989 of ITA 2007]
passenger payments (in Chapter 2 of Part 4)	section 233(3)
[F20partner (in Chapter 8 of Part 10)	section 681G]
PAYE income	section 683
PAYE provisions (in Chapter 8 of Part 2)	section 61(1)
[F24PAYE provisions (in Chapter 9 of Part 2)	section 61J]
PAYE regulations	section 684(8)
F17. . .	F17. . .
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)
[F56pension 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)
F19. . .	F19. . .
F19. . .	F19. . .
personal representatives	[F57section 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
F19. . .	F19. . .
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
F19. . .	F19. . .
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
F58. . .	F58. . .
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
F59. . .	F59. . .
[F18recognised stock exchange	[F60section 1005 of ITA 2007]]
[F61registered pension scheme	[F62section 150(2) of FA 2004 (as applied by section 989 of ITA 2007)]]
registrant discount (in Chapter 10 of Part 7)	section 547
F19. . .	F19. . .
F17. . .	F17. . .
F19. . .	F19. . .
[F39relevant benefits (in Chapter 2 of Part 6)	section 393B]
[F63relevant debt (in Part 11)	section 684(7AA)]
F19. . .	F19. . .
relevant engagements (in Chapter 8 of Part 2)	section 50(4)
[F18relevant period (in Chapter 3B of Part 7)	section 446O]
relevant retirement benefit (in relation to former employee) (in Part 8)	section 563
[F24the relevant services (in Chapter 9 of Part 2)	section 61D(4)]
F19. . .	F19. . .
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)
[F39responsible person (in Chapter 2 of Part 6)	section 399A]
[F18restricted securities and restricted interest in securities (in Chapters 2, 3A and 3B of Part 7)	sections 423 and 424]
[F18restriction (in Chapters 2, 3A and 3B of Part 7)	section 432(8)]
F19. . .	F19. . .
retirement benefits scheme (in Chapter 1 of Part 6)	section 387(1)
F19. . .	F19. . .
road fuel gas (in Chapter 6 of Part 3)	section 171(1)
F64. . .	F64. . .
F17. . .	F17. . .
[F18secondary Class 1 contributions (in Chapter 5 of Part 7)	section 484(7)]
[F18securities (in Chapters 1 to 5 of Part 7)	section 420]
[F18securities option (in Chapters 1 to 5 of Part 7)	section 420(8)]
F17. . .	F17. . .
F17. . .	F17. . .
[F18shares (in Chapters 1 to 5 of Part 7)	section 420(8)]
F17. . .	F17. . .
F17. . .	F17. . .
F17. . .	F17. . .
F17. . .	F17. . .
F17. . .	F17. . .
F17. . .	F17. . .
F17. . .	F17. . .
F17. . .	F17. . .
F17. . .	F17. . .
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)
F65. . .	F65. . .
specific employment income	section 7(4)
[F55split year	section 989 of ITA 2007]
standard accessory (in Chapter 6 of Part 3)	section 125(4)
[F41stepchild (in Parts 4 and 5	[F66section 246 of the Civil Partnership Act 2004 (as applied by section 989 of ITA 2007)]]
51% subsidiary	[F67section 989 of ITA 2007]
Table A (in Part 10)	section 657(5)
Table B (in Part 10)	section 657(6)
tax	[F68section 989 of ITA 2007]
F69. . .	F69. . .
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 [F70102(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	[F71section 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.	[F72section 4(4) of ITA 2007 (as applied by section 989 of that Act)]
F17. . .	F17. . .
F17. . .	F17. . .
total income	[F73section 23 of ITA 2007 (as applied by section 989 of that Act)]
trade	[F74section 989 of ITA 2007]
[F33trade (in Chapter 10A of Part 4)	section 312I]
transport voucher (in Chapter 4 of Part 3)	section 84(3)
[F75tribunal	section 989 of ITA 2007]
United Kingdom	[F76section 1013 of ITA 2007]
UK approval certificate (in Chapter 6 of Part 3)	section 171(1)
[F55the UK part	section 989 of ITA 2007]
F64. . .	F64. . .
use of credit-token by employee (in Chapter 4 of Part 3)	section 91(b)
[F18valuation date (in Chapter 3B of Part 7)	section 446O]
F17. . .	F17. . .
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
[F18variation, in relation to a restriction (in Chapter 2 of Part 7)	section 427(4)]
[F20week (in Chapter 8 of Part 10)	section 681H]
[F24the 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

F16Words 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)

F17Sch. 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

F18Words 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

F19Words in Sch. 1 Pt. 2 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

F20Words 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)

F21Words in Sch. 1 Pt. 2 repealed (22.7.2004) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(9)

F22Words 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

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(2) (with Sch. 2)

F24Words 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

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(3) (with Sch. 2)

F26Words 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)

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(4) (with Sch. 2)

F28Words 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)

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(5) (with Sch. 2)

F30Words 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)

F31Words 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)

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(8) (with Sch. 2)

F33Words in Sch. 1 Pt. 2 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 37 para. 7

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(9) (with Sch. 2)

F35Words 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

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(10) (with Sch. 2)

F37Words 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

F38Words 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)

F39Words in Sch. 1 Pt. 2 inserted (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(12), 284(1) (with Sch. 36)

F40Words 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)

F41Words 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

F42Sch. 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)

F43Words 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)

F44Words 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)

F45Sch. 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)

F46Sch. 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)

F47Words 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)

F48Words 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)

F49Words 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)

F50Words 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)

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(17) (with Sch. 2)

F52Words 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

F53Words 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)

F54Words 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)

F55Words 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

F56Words 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)

F57Words 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)

F58Sch. 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)

F59Sch. 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)

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(21) (with Sch. 2)

F61Words 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)

F62Words 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)

F63Words 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)

F64Sch. 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)

F65Sch. 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)

F66Words 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)

F67Words 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)

F68Words 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)

F69Words 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)

F70Word 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

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(28) (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(29) (with Sch. 2)

F73Words 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)

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(31) (with Sch. 2)

F75Words 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)

F76Words 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)

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