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) | section 125(2) | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| [F2the acquisition (in Chapters 1 to 4 of Part 7) | section 421B(8) (see also section 446Q(4))] | |
| F1. . . | F1. . . | |
| [F2the acquisition (in Chapter 5 of Part 7) | section 471(5)] | |
| administrator (in Chapter 2 of Part 6) | section 400(1) | |
| age of a car F3... (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) | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| asset (in Chapter 4 of Part 11) | section 701 | |
| F1. . . | F1. . . | |
| 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) | |
| [F2associated company (in section 421H(1) and Chapters 2 to 4 of Part 7) | section 421H(2)] | |
| F1. . . | F1. . . | |
| [F2associated person (in Chapters 1 to 4 of Part 7) | section 421C] | |
| [F2associated person (in Chapter 5 of Part 7) | section 472] | |
| 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) | |
| F4. . . | F4. . . | |
| 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) | |
| [F2chargeable 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 | 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) | |
| F1. . . | F1. . . | |
| 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) | |
| [F2consideration (in Chapters 2 to 5 of Part 7) | sections 421(2) and 421A] | |
| [F2consideration given for the acquisition of employment-related securities (in Chapters 2 to 3A of Part 7) | section 421I] | |
| F1. . . | F1. . . | |
| [F5the Contributions and Benefits Act | section 721(1)] | |
| control | section 840 of ICTA (see section 719) | |
| control (in the benefits code) | section 69 | |
| F1. . . | F1. . . | |
| [F2convertible 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 F3...) (in Chapter 6 of Part 3) | section 171(2) | |
| deductible payment (in Part 8) | section 558 | |
| the deductibility provisions (in Part 5) | section 332 | |
| F1. . . | F1. . . | |
| 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) | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| 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) | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| 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) | |
| [F2the employee (in Chapters 1 to 4 of Part 7) | section 421B(8)] | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| [F2the 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) | |
| 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 | |
| [F2employee-controlled (in Chapters 2 to 4 of Part 7) | section 421H(1)] | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| 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) | |
| [F2the employer (in Chapters 1 to 4 of Part 7) | section 421B(8)] | |
| [F2the employer (in Chapter 5 of Part 7) | section 471(5)] | |
| employer (in Part 8) | section 562(2) | |
| employer (in Part 11) | section 712(1) | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| 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) | |
| [F2the employment (in Chapters 1 to 4 of Part 7) | section 421B(8)] | |
| [F2the 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 | |
| [F2employment-related securities (in Chapters 1 to 5 of Part 7) | section 421B(8) (see also section 484(4))] | |
| [F2employment-related securities option (in Chapter 5 of Part 7) | section 471(5)] | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| 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) | |
| [F6generally accepted accounting practice | Section 832(1) of ICTA] | |
| F1. . . | F1. . . | |
| 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) | |
| F4. . . | F4. . . | |
| interest | section 832(1) of ICTA | |
| [F2interest, 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) | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| 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) | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| [F2market value (in Chapters 1 to 5 of Part 7) | section 421(1)] | |
| F1. . . | F1. . . | |
| 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) | |
| [F2non-commercial increase (in Chapter 3B of Part 7) | section 446K(4)] | |
| [F2non-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 | section 721(1) | |
| notice | section 832(1) of ICTA | |
| [F2the 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 | |
| [F7offshore installation | section 837C of ICTA] | |
| F1. . . | F1. . . | |
| 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) | |
| F1. . . | F1. . . | |
| 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 | |
| [F2recognised stock exchange | section 841 of ICTA] | |
| registrant discount (in Chapter 10 of Part 7) | section 547 | |
| relative (in Chapter 2 of Part 6) | section 400(1) | |
| F1. . . | F1. . . | |
| 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) | |
| [F2relevant period (in Chapter 3B of Part 7) | section 446O] | |
| 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) | |
| [F2restricted securities and restricted interest in securities (in Chapters 2, 3A and 3B of Part 7) | sections 423 and 424] | |
| [F2restriction (in Chapters 2, 3A and 3B of Part 7) | section 432(8)] | |
| 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 | |
| F1. . . | F1. . . | |
| [F2secondary Class 1 contributions (in Chapter 5 of Part 7) | section 484(7)] | |
| [F2securities (in Chapters 1 to 5 of Part 7) | section 420] | |
| [F2securities option (in Chapters 1 to 5 of Part 7) | section 420(8)] | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| [F2shares (in Chapters 1 to 5 of Part 7) | section 420(8)] | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| 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) | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| 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) | |
| [F8UK property business | section 832(1) of ICTA and Chapter 2 of Part 3 of ITTOIA 2005] | |
| use of credit-token by employee (in Chapter 4 of Part 3) | section 91(b) | |
| [F2valuation date (in Chapter 3B of Part 7) | section 446O] | |
| F1. . . | F1. . . | |
| 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 | |
| [F2variation, in relation to a restriction (in Chapter 2 of Part 7) | section 427(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
F1Sch. 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
F2Words 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
F3Words in Sch. 1 Pt. 2 repealed (22.7.2004) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(9)
F4Sch. 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)
F5Words 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
F6Words 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)
F7Words 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
F8Words in Sch. 1 Pt. 2 inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 616(3) (with Sch. 2)