- Latest available (Revised)
- Point in Time (19/07/2011)
- Original (As enacted)
Income Tax (Earnings and Pensions) Act 2003
You are here:
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland and Northern Ireland)
- Show Timeline of Changes
Opening Options
Changes over time for: Part 2
Version Superseded: 20/07/2011
Alternative versions:
- 06/04/2003- Amendment
- 16/04/2003- Amendment
- 22/07/2004- Amendment
- 01/09/2004- Amendment
- 02/12/2004- Amendment
- 06/04/2005- Amendment
- 18/04/2005- Amendment
- 20/07/2005- Amendment
- 05/12/2005- Amendment
- 06/04/2006- Amendment
- 06/04/2007- Amendment
- 21/07/2008- Amendment
- 01/04/2009- Amendment
- 21/07/2009- Amendment
- 01/04/2010- Amendment
- 19/07/2011- Amendment
- 19/07/2011
Point in time - 20/07/2011- Amendment
- 17/07/2012- Amendment
- 17/07/2013- Amendment
- 17/07/2014- Amendment
- 26/03/2015- Amendment
- 18/11/2015- Amendment
- 15/09/2016- Amendment
- 27/04/2017- Amendment
Status:
Point in time view as at 19/07/2011.
Changes to legislation:
There are outstanding changes not yet made by the legislation.gov.uk editorial team to Income Tax (Earnings and Pensions) Act 2003. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
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)] | |
| F3. . . | F3. . . | |
| age of a car F4... (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 | |
| F3. . . | F3. . . | |
| F3. . . | F3. . . | |
| F3. . . | F3. . . | |
| 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) | [F5section 1008(1) of ITA 2007] | |
| associate (in Chapter 8 of Part 2) | section 60 | |
| [F6associate (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) | |
| [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 | [F7section 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) | |
| [F8the Commissioners for Her Majesty’s Revenue and Customs] | section 720(2) | |
| body of persons | [F9section 989 of ITA 2007] | |
| business (in Chapter 8 of Part 2) | section 61(1) | |
| [F6business (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) | section 236(1) | |
| capital allowance | [F10section 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) | |
| [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 | F11... section 721(6) | |
| [F6the client (in Chapter 9 of Part 2) | section 61D(4)] | |
| close company | [F12section 989 of ITA 2007] | |
| company | [F13section 992 of ITA 2007] | |
| 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) | [F14section 993 of ITA 2007] (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. . . | |
| [F15the Contributions and Benefits Act | section 721(1)] | |
| control | [F16section 995 of ITA 2007] (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 F4...) (in Chapter 6 of Part 3) | section 171(2) | |
| deductible payment (in Part 8) | section 558 | |
| the deductibility provisions (in Part 5) | section 332 | |
| [F17dependants' income withdrawal (in Chapter 5A of Part 9) | section 579D] | |
| F1. . . | F1. . . | |
| diesel (in Chapter 6 of Part 3) | section 171(1) | |
| director (in the benefits code) | section 67(1) | |
| F3. . . | F3. . . | |
| 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 | [F18section 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) | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| employee (in Chapter 10 of Part 3) | section 201(5) | |
| F3. . . | F3. . . | |
| F3. . . | F3. . . | |
| [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) | |
| F3. . . | F3. . . | |
| 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) | |
| F3. . . | F3. . . | |
| [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) | |
| [F19employer-financed retirement benefits scheme (in Chapter 2 of Part 6) | section 393A] | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| employer’s national insurance contributions (in Chapter 8 of Part 2) | section 61(1) | |
| [F6employer'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) | |
| F3. . . | F3. . . | |
| [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) | |
| F3. . . | F3. . . | |
| 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) | |
| F3. . . | F3. . . | |
| F3. . . | F3. . . | |
| foreign employer | section 721(1) | |
| F3. . . | F3. . . | |
| [F20former civil partner (in Chapter 2 of Part 6) | section 588(1) | |
| [F20former 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 | |
| F21. . . | F21. . . | |
| general earnings | section 7(3) | |
| [F22generally accepted accounting practice | [F23section 997 of ITA 2007]] | |
| 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) | |
| [F17income withdrawal (in Chapter 5A of Part 9) | section 579D] | |
| F3. . . | F3. . . | |
| individual learning account training (in Chapter 4 of Part 4) | section 256 | |
| initial extra accessory (in Chapter 6 of Part 3) | section 126(2) | |
| F24. . . | F24. . . | |
| F25. . . | F25. . . | |
| [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 | [F26section 999 of ITA 2007] | |
| lower-paid employment (in Chapter 11 of Part 3) | section 217 | |
| making a loan (in Chapter 7 of Part 3) | section 173(2)(b) | |
| [F6managed service company (in Chapter 9 of Part 2) | section 61B] | |
| 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) | |
| [F6national insurance contributions (in Chapter 9 of Part 2) | section 61J] | |
| [F27net 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 | |
| F3. . . | F3. . . | |
| F3. . . | F3. . . | |
| 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 | [F28section 989 of ITA 2007] | |
| notice | [F29section 989 of ITA 2007] | |
| [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 | |
| [F30offshore installation | [F31sections 1001 and 1002 of ITA 2007]] | |
| F1. . . | F1. . . | |
| ordinary commuting (in Chapter 3 of Part 4) | section 249 | |
| ordinary share capital | [F32section 989 of ITA 2007] | |
| 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) | |
| [F6PAYE provisions (in Chapter 9 of Part 2) | section 61J] | |
| 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) | |
| [F33pension 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) | |
| F3. . . | F3. . . | |
| F3. . . | F3. . . | |
| personal representatives | [F34section 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 | |
| F3. . . | F3. . . | |
| 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 | |
| F3. . . | F3. . . | |
| 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 | |
| F35. . . | F35. . . | |
| 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 | |
| F36. . . | F36. . . | |
| [F2recognised stock exchange | [F37section 1005 of ITA 2007]] | |
| [F38registered pension scheme | [F39section 150(2) of FA 2004 (as applied by section 989 of ITA 2007)]] | |
| registrant discount (in Chapter 10 of Part 7) | section 547 | |
| F3. . . | F3. . . | |
| F1. . . | F1. . . | |
| F3. . . | F3. . . | |
| [F19relevant benefits (in Chapter 2 of Part 6) | section 393B] | |
| F3. . . | F3. . . | |
| 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 | |
| [F6the relevant services (in Chapter 9 of Part 2) | section 61D(4)] | |
| F3. . . | F3. . . | |
| 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) | |
| [F19responsible person (in Chapter 2 of Part 6) | section 399A] | |
| [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)] | |
| F3. . . | F3. . . | |
| retirement benefits scheme (in Chapter 1 of Part 6) | section 387(1) | |
| F3. . . | F3. . . | |
| road fuel gas (in Chapter 6 of Part 3) | section 171(1) | |
| F40. . . | F40. . . | |
| 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) | |
| F41. . . | F41. . . | |
| specific employment income | section 7(4) | |
| standard accessory (in Chapter 6 of Part 3) | section 125(4) | |
| [F20stepchild (in Parts 4 and 5 | [F42section 246 of the Civil Partnership Act 2004 (as applied by section 989 of ITA 2007)]] | |
| 51% subsidiary | [F43section 989 of ITA 2007] | |
| Table A (in Part 10) | section 657(5) | |
| Table B (in Part 10) | section 657(6) | |
| tax | [F44section 989 of ITA 2007] | |
| tax credit | [F45section 397(1) [F46or 397A(1)] of ITTOIA 2005 (as applied by section 989 of ITA 2007)] | |
| 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 | [F47section 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. | [F48section 4(4) of ITA 2007 (as applied by section 989 of that Act)] | |
| F1. . . | F1. . . | |
| F1. . . | F1. . . | |
| total income | [F49section 23 of ITA 2007 (as applied by section 989 of that Act)] | |
| trade | [F50section 989 of ITA 2007] | |
| transport voucher (in Chapter 4 of Part 3) | section 84(3) | |
| [F51tribunal | section 989 of ITA 2007] | |
| United Kingdom | [F52section 1013 of ITA 2007] | |
| UK approval certificate (in Chapter 6 of Part 3) | section 171(1) | |
| F40. . . | F40. . . | |
| 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)] | |
| [F6the 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
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 (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)
F4Words in Sch. 1 Pt. 2 repealed (22.7.2004) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(9)
F5Words 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)
F6Words 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
F7Words 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)
F8Words 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)
F9Words 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)
F10Words 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)
F11Words 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)
F12Words 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)
F13Words 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)
F14Words 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)
F15Words 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
F16Words 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)
F17Words 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
F18Words 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)
F19Words in Sch. 1 Pt. 2 inserted (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(12), 284(1) (with Sch. 36)
F20Words 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
F21Sch. 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)
F22Words 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)
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(12) (with Sch. 2)
F24Sch. 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)
F25Sch. 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)
F26Words 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)
F27Words 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)
F28Words 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)
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(17) (with Sch. 2)
F30Words 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
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(18) (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(19) (with Sch. 2)
F33Words 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)
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(20) (with Sch. 2)
F35Sch. 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)
F36Sch. 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)
F37Words 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)
F38Words 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)
F39Words 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)
F40Sch. 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)
F41Sch. 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)
F42Words 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)
F43Words 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)
F44Words 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)
F45Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(27) (with Sch. 2)
F46Words in Sch. 1 Pt. 2 Table inserted (with effect in accordance with Sch. 19 para. 14 of the amending Act) by Finance Act 2009 (c. 10), Sch. 19 para. 12
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(28) (with Sch. 2)
F48Words 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)
F49Words 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)
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(31) (with Sch. 2)
F51Words 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)
F52Words 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)
Options/Help
Print Options
PrintThe Whole Act
PrintThe Whole Schedule
PrintThis Part only
You have chosen to open The Whole Act
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open The Whole Act as a PDF
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
You have chosen to open the Whole Act
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open the Whole Act without Schedules
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open Schedules only
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
Explanatory Notes
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.