accessory (in Chapter 6 of Part 3) | section 125(2) |
acquisition (in Chapter 8 of Part 3) | section 197(2) |
the acquisition (in Chapter 8 of Part 3) | section 192(4) |
acquisition (in Chapter 9 of Part 3) | section 200(2) |
the acquisition (in Chapter 4 of Part 7) | section 447(2) |
administrator (in Chapter 2 of Part 6) | section 400(1) |
age of a car or van (in Chapter 6 of Part 3) | section 171(3) |
agency contract (in Chapter 7 of Part 2) | section 47(1) |
annual rental value (in Chapter 10 of Part 3) | section 207 |
annual value (in Chapter 5 of Part 3) | section 110 |
approved (in Chapter 8 of Part 9) | section 604 |
approved (in relation to retirement benefits scheme) (in Chapter 6 of Part 9) | section 586(1) |
approved retirement benefits scheme (in Chapter 6 of Part 9) | section 587(1) |
as a director or employee, in relation to the acquisition of an interest in shares (in Chapter 2 of Part 7) | section 423 |
as a director or employee, in relation to the acquisition of shares or an interest in shares (in Chapter 3 of Part 7) | section 436 |
as a director or employee, in relation to the acquisition of shares or an interest in shares (in Chapter 4 of Part 7) | section 447(4), (5) |
asset (in Chapter 4 of Part 11) | section 701 |
assign, in relation to a share option (in Chapter 5 of Part 7) | section 483(1) |
assignment (in the application of the Act to Scotland) | section 721(2) |
associate (in Chapter 8 of Part 2) | section 60 |
associate (in Chapter 11 of Part 7) | section 549(4) |
associated company (in Chapter 8 of Part 2) | section 61(1) |
associated company (in Chapter 4 of Part 7) | section 470(1) |
available for private use (in Chapter 6 of Part 3) | section 118(1) |
basic rate | section 832(1) of ICTA |
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) |
the Board of Inland Revenue | section 720(2) |
body of persons | section 832(1) of ICTA |
business (in Chapter 8 of Part 2) | section 61(1) |
business travel (in Chapter 6 of Part 3) | section 171(1) |
business travel (in Chapter 2 of Part 4) | section 236(1) |
capital allowance | section 832(1) of ICTA |
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) |
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 | section 832(5) of ICTA, and see section 721(6) |
close company | section 832(1) of ICTA |
company | section 832(1) of ICTA |
company (in Chapter 8 of Part 2) | section 61(1) |
company (in Chapter 5 of Part 7) | section 487(1) |
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) | section 839 of ICTA (see section 718) |
the Contributions and Benefits Act (in Chapter 5 of Part 7) | section 487(1) |
control | section 840 of ICTA (see section 719) |
control (in the benefits code) | section 69 |
convertible, in relation to shares (in Chapter 3 of Part 7) | section 435(2) |
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 or van) (in Chapter 6 of Part 3) | section 171(2) |
deductible payment (in Part 8) | section 558 |
the deductibility provisions (in Part 5) | section 332 |
dependent subsidiary (in Chapter 4 of Part 7) | section 467 |
diesel (in Chapter 6 of Part 3) | section 171(1) |
director (in the benefits code) | section 67(1) |
director (in Chapter 1 of Part 6) | section 386(5) |
director (in Chapter 2 of Part 7) | section 434(1) |
director (in Chapter 3 of Part 7) | section 446(1) |
director (in Chapter 4 of Part 7) | section 470(1) |
director (in Chapter 5 of Part 7) | section 487(1) |
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 | section 832(1) of ICTA |
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) |
employee (in Chapter 8 of Part 3) | section 197(1) |
employee (in Chapter 9 of Part 3) | section 200(1) |
employee (in Chapter 10 of Part 3) | section 201(5) |
employee (in Chapter 1 of Part 6) | section 386(5) |
employee (in Chapter 2 of Part 6) | section 400(1) |
employee (in Chapter 2 of Part 7) | section 434(1) |
the employee (in Chapter 2 of Part 7) | section 422(1) |
employee (in Chapter 3 of Part 7) | section 446(1) |
the employee (in Chapter 3 of Part 7) | section 435(1) |
employee (in Chapter 4 of Part 7) | section 470(1) |
the employee (in Chapter 4 of Part 7) | section 447(1) |
employee (in Chapter 5 of Part 7) | section 487(1) |
the employee (in Chapter 5 of Part 7) | section 471(4) |
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) |
employee (in Chapter 6 of Part 9) | section 588(1) |
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 |
employee-controlled (in relation to a company) (in Chapter 4 of Part 7) | section 468 |
the employee’s interest (in Chapter 2 of Part 7) | section 422(2) |
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) |
employer (in Chapter 1 of Part 6) | section 386(5) |
employer (in Part 8) | section 562(2) |
employer (in Part 11) | section 712(1) |
the employer company (in Chapter 2 of Part 7) | section 422(2) |
the employer company (in Chapter 3 of Part 7) | section 435(4) |
the employer company (in Chapter 4 of Part 7) | section 447(3) |
employer’s national insurance contributions (in Chapter 8 of Part 2) | section 61(1) |
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) |
employment (in Chapter 1 of Part 6) | section 386(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 |
employment-related shares (in Chapter 9 of Part 3) | section 198(2) |
the employment-related shares (in Chapter 8 of Part 3) | section 192(4) |
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 |
excluded employment (in the benefits code) | section 63(4) |
excluded employment (in Part 4) | section 239(9) |
excluded services (in Chapter 7 of Part 2) | section 47(2) |
exempt approved scheme (in Chapter 13 of Part 9) | section 628(1) |
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) |
ex-spouse (in Chapter 2 of Part 6) | section 400(1) |
ex-spouse (in Chapter 6 of Part 9) | section 588(1) |
foreign employer | section 721(1) |
former approved superannuation fund (in Chapter 7 of Part 9) | section 594(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 |
General Commissioners | section 2 of TMA 1970 |
general earnings | section 7(3) |
held by outside shareholders (in Chapter 4 of Part 7) | section 469 |
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) |
income withdrawal (in Chapter 8 of Part 9) | section 604 |
individual learning account training (in Chapter 4 of Part 4) | section 256 |
initial extra accessory (in Chapter 6 of Part 3) | section 126(2) |
the Inland Revenue | section 720(1) |
interest | section 832(1) of ICTA |
interest in residence (in Chapter 7 of Part 4) | section 276(3) |
interest in shares (in Chapter 8 of Part 3) | section 197(1) |
interest in shares (in Chapter 9 of Part 3) | section 200(1) |
interest in shares (in Chapter 4 of Part 7) | section 470(1) |
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 | section 842A of ICTA |
lower-paid employment (in Chapter 11 of Part 3) | section 217 |
making a loan (in Chapter 7 of Part 3) | section 173(2)(b) |
market value (in Chapter 8 of Part 3) | section 197(1) |
market value (in Chapter 9 of Part 3) | section 200(1) |
market value (in Chapter 2 of Part 7) | section 434(1) |
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) |
net taxable earnings (for the purposes of Part 2) | section 11 |
net taxable specific income (for the purposes of Part 2) | section 12 |
non-approved retirement benefits scheme (in Chapter 1 of Part 6) | section 387(2) |
non-approved retirement benefits scheme (in Chapter 2 of Part 6) | section 400(1) |
non-cash voucher | section 721(1) |
non-standard accessory (in Chapter 6 of Part 3) | section 125(4) |
the normal self-assessment filing date | section 721(1) |
notice | section 832(1) of ICTA |
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 |
only conditional (interest in shares) (in Chapter 2 of Part 7) | section 424 |
ordinary commuting (in Chapter 3 of Part 4) | section 249 |
ordinary share capital | section 832(1) of ICTA |
original pensioner (in Chapter 14 of Part 9) | section 630(1) |
passenger payments (in Chapter 2 of Part 4) | section 233(3) |
PAYE income | section 683 |
PAYE provisions (in Chapter 8 of Part 2) | section 61(1) |
PAYE regulations | section 684(8) |
payment for the employment-related shares (in Chapter 8 of Part 3) | section 197(3) |
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) |
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) |
personal pension arrangements (in Chapter 8 of Part 9) | section 604 |
personal pension scheme (in Chapter 8 of Part 9) | section 604 |
personal representatives | section 721(1) |
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 |
provision of benefits in respect of an employee (in Chapter 1 of Part 6) | section 386(6) |
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 |
provision of relevant benefits (in Chapter 2 of Part 6) | section 400(2) |
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 |
receipt of money earnings (in Chapter 5 of Part 2) | section 31 |
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 |
receipt of non-money earnings (in Chapter 5 of Part 2) | section 32 |
registrant discount (in Chapter 10 of Part 7) | section 547 |
relative (in Chapter 2 of Part 6) | section 400(1) |
release, in relation to a share option (in Chapter 5 of Part 7) | section 483 |
relevant benefits (in Chapter 1 of Part 6) | section 386(5) |
relevant benefits (in Chapter 2 of Part 6) | section 400(1) |
relevant engagements (in Chapter 8 of Part 2) | section 50(4) |
relevant retirement benefit (in relation to former employee) (in Part 8) | section 563 |
relevant statutory scheme (in Chapter 13 of Part 9) | section 628(1) |
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) |
retirement annuity contract (in Chapter 9 of Part 9) | section 606 |
retirement benefits scheme (in Chapter 1 of Part 6) | section 387(1) |
retirement benefits scheme (in Chapter 6 of Part 9) | section 586(1) |
road fuel gas (in Chapter 6 of Part 3) | section 171(1) |
Schedule A business | section 832(1) of ICTA |
secondary Class 1 contributions (in Chapter 5 of Part 7) | section 487(1) |
share option (in Chapter 5 of Part 7) | section 471(4) |
the share option (in Chapter 5 of Part 7) | section 471(4) |
shares (in Chapter 8 of Part 3) | section 197(1) |
shares (in Chapter 9 of Part 3) | section 200(1) |
shares (in Chapter 2 of Part 7) | section 434(1) |
the shares (in Chapter 2 of Part 7) | section 422(2) |
shares (in Chapter 3 of Part 7) | section 446(1) |
the shares (in Chapter 3 of Part 7) | section 435(4) |
shares (in Chapter 4 of Part 7) | section 470(1) |
the shares (in Chapter 4 of Part 7) | section 447(2) |
shares (in Chapter 5 of Part 7) | section 487(1) |
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) |
Special Commissioners | section 4 of TMA 1970 |
specific employment income | section 7(4) |
standard accessory (in Chapter 6 of Part 3) | section 125(4) |
51% subsidiary | section 838(1) of ICTA |
Table A (in Part 10) | section 657(5) |
Table B (in Part 10) | section 657(6) |
tax | section 832(3) of ICTA |
tax credit | section 832(1) of ICTA |
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 102(2) |
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 | section 721(1) |
the tax year (in Part 5) | section 327(2)(b) |
the tax year 2003-04 etc. | section 721(1) |
terms (in Chapter 2 of Part 7) | section 434(1) |
terms (in Chapter 3 of Part 7) | section 446(1) |
total income | section 835 of ICTA |
trade | section 832(1) of ICTA |
transport voucher (in Chapter 4 of Part 3) | section 84(3) |
United Kingdom | section 830 of ICTA |
UK approval certificate (in Chapter 6 of Part 3) | section 171(1) |
use of credit-token by employee (in Chapter 4 of Part 3) | section 91(b) |
value (in relation to shares) (in Chapter 4 of Part 7) | section 470(1) |
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 |
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) |