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Income Tax (Earnings and Pensions) Act 2003
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Point in time view as at 25/01/2023.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003 is up to date with all changes known to be in force on or before 05 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
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.
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) | [F1sections 125(2) and 125A(2)] | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| [F3the acquisition (in Chapters 1 to 4 of Part 7) | section 421B(8) (see also section 446Q(4))] | |
| F2. . . | F2. . . | |
| [F3the acquisition (in Chapter 5 of Part 7) | section 471(5)] | |
| F4. . . | F4. . . | |
| [F5adjusted net income (in Chapter 8 of Part 10) | section 681H] | |
| age of a car F6... (in Chapter 6 of Part 3) | section 171(3) | |
| agency contract (in Chapter 7 of Part 2) | section 47(1) | |
| [F7amount 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 | |
| F4. . . | F4. . . | |
| F4. . . | F4. . . | |
| F4. . . | F4. . . | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| asset (in Chapter 4 of Part 11) | section 701 | |
| F2. . . | F2. . . | |
| assignment (in the application of the Act to Scotland) | [F8section 1008(1) of ITA 2007] | |
| associate (in Chapter 8 of Part 2) | section 60 | |
| [F9associate (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) | |
| [F3associated company (in section 421H(1) and Chapters 2 to 4 of Part 7) | section 421H(2)] | |
| F2. . . | F2. . . | |
| [F3associated person (in Chapters 1 to 4 of Part 7) | section 421C] | |
| [F3associated person (in Chapter 5 of Part 7) | section 472] | |
| available for private use (in Chapter 6 of Part 3) | section 118(1) | |
| basic rate | [F10section 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) | |
| [F11the Commissioners for Her Majesty’s Revenue and Customs] | section 720(2) | |
| body of persons | [F12section 989 of ITA 2007] | |
| business (in Chapter 8 of Part 2) | section 61(1) | |
| [F9business (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) | [F13sections 235A and 236(1)] | |
| capital allowance | [F14section 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) | |
| [F3chargeable 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 | F15... section 721(6) | |
| [F9the client (in Chapter 9 of Part 2) | section 61D(4)] | |
| close company | [F16section 989 of ITA 2007] | |
| company | [F17section 992 of ITA 2007] | |
| company (in Chapter 8 of Part 2) | section 61(1) | |
| [F18company (in Chapter 10A of Part 4) | section 312I] | |
| F2. . . | F2. . . | |
| 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) | [F19section 993 of ITA 2007] (see section 718) | |
| [F3consideration (in Chapters 2 to 5 of Part 7) | sections 421(2) and 421A] | |
| [F3consideration given for the acquisition of employment-related securities (in Chapters 2 to 3A of Part 7) | section 421I] | |
| F2. . . | F2. . . | |
| [F20the Contributions and Benefits Act | section 721(1)] | |
| control | [F21section 995 of ITA 2007] (see section 719) | |
| control (in the benefits code) | section 69 | |
| F2. . . | F2. . . | |
| [F3convertible 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 F6...) (in Chapter 6 of Part 3) | section 171(2) | |
| deductible payment (in Part 8) | section 558 | |
| the deductibility provisions (in Part 5) | section 332 | |
| [F22dependants' income withdrawal (in Chapter 5A of Part 9) | section 579D] | |
| F2. . . | F2. . . | |
| diesel (in Chapter 6 of Part 3) | section 171(1) | |
| director (in the benefits code) | section 67(1) | |
| F4. . . | F4. . . | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| 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 | [F23section 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) | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| employee (in Chapter 10 of Part 3) | section 201(5) | |
| F4. . . | F4. . . | |
| F4. . . | F4. . . | |
| [F3the employee (in Chapters 1 to 4 of Part 7) | section 421B(8)] | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| [F3the 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) | |
| F4. . . | F4. . . | |
| 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 | |
| [F3employee-controlled (in Chapters 2 to 4 of Part 7) | section 421H(1)] | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| 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) | |
| F4. . . | F4. . . | |
| [F3the employer (in Chapters 1 to 4 of Part 7) | section 421B(8)] | |
| [F3the employer (in Chapter 5 of Part 7) | section 471(5)] | |
| employer (in Part 8) | section 562(2) | |
| employer (in Part 11) | section 712(1) | |
| [F24employer-financed retirement benefits scheme (in Chapter 2 of Part 6) | section 393A] | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| employer’s national insurance contributions (in Chapter 8 of Part 2) | section 61(1) | |
| [F9employer'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) | |
| F4. . . | F4. . . | |
| [F3the employment (in Chapters 1 to 4 of Part 7) | section 421B(8)] | |
| [F3the 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 | |
| [F3employment-related securities (in Chapters 1 to 5 of Part 7) | section 421B(8) (see also section 484(4))] | |
| [F3employment-related securities option (in Chapter 5 of Part 7) | section 471(5)] | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| 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 | |
| F25. . . | F25. . . | |
| F25. . . | F25. . . | |
| excluded services (in Chapter 7 of Part 2) | section 47(2) | |
| F4. . . | F4. . . | |
| 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) | |
| F4. . . | F4. . . | |
| F4. . . | F4. . . | |
| foreign employer | section 721(1) | |
| F4. . . | F4. . . | |
| [F26former civil partner (in Chapter 2 of Part 6) | section 588(1) | |
| [F26former 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 | |
| F27. . . | F27. . . | |
| general earnings | section 7(3) | |
| [F28generally accepted accounting practice | [F29section 997 of ITA 2007]] | |
| F2. . . | F2. . . | |
| 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) | |
| [F22income withdrawal (in Chapter 5A of Part 9) | section 579D] | |
| F4. . . | F4. . . | |
| individual learning account training (in Chapter 4 of Part 4) | section 256 | |
| initial extra accessory (in Chapter 6 of Part 3) | section 126(2) | |
| F30. . . | F30. . . | |
| F31. . . | F31. . . | |
| [F3interest, 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) | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| 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 | [F32section 999 of ITA 2007] | |
| F25. . . | F25. . . | |
| [F33lower-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) | |
| [F9managed service company (in Chapter 9 of Part 2) | section 61B] | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| [F3market value (in Chapters 1 to 5 of Part 7) | section 421(1)] | |
| F2. . . | F2. . . | |
| 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) | |
| [F9national insurance contributions (in Chapter 9 of Part 2) | section 61J] | |
| [F34net 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 | |
| F4. . . | F4. . . | |
| F4. . . | F4. . . | |
| non-cash voucher | section 721(1) | |
| [F3non-commercial increase (in Chapter 3B of Part 7) | section 446K(4)] | |
| [F3non-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 | [F35section 989 of ITA 2007] | |
| notice | [F36section 989 of ITA 2007] | |
| [F3the 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 | |
| [F37offshore installation | [F38sections 1001 and 1002 of ITA 2007]] | |
| F2. . . | F2. . . | |
| [F7optional remuneration arrangements (in the benefits code) | section 69A] | |
| ordinary commuting (in Chapter 3 of Part 4) | section 249 | |
| ordinary share capital | [F39section 989 of ITA 2007] | |
| original pensioner (in Chapter 14 of Part 9) | section 630(1) | |
| [F40the overseas part | section 989 of ITA 2007] | |
| passenger payments (in Chapter 2 of Part 4) | section 233(3) | |
| [F5partner (in Chapter 8 of Part 10) | section 681G] | |
| PAYE income | section 683 | |
| PAYE provisions (in Chapter 8 of Part 2) | section 61(1) | |
| [F9PAYE provisions (in Chapter 9 of Part 2) | section 61J] | |
| PAYE regulations | section 684(8) | |
| F2. . . | F2. . . | |
| 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) | |
| [F41pension 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) | |
| F4. . . | F4. . . | |
| F4. . . | F4. . . | |
| personal representatives | [F42section 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 | |
| F4. . . | F4. . . | |
| 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 | |
| F4. . . | F4. . . | |
| 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 | |
| F43. . . | F43. . . | |
| 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 | |
| F44. . . | F44. . . | |
| [F3recognised stock exchange | [F45section 1005 of ITA 2007]] | |
| [F46registered pension scheme | [F47section 150(2) of FA 2004 (as applied by section 989 of ITA 2007)]] | |
| registrant discount (in Chapter 10 of Part 7) | section 547 | |
| F4. . . | F4. . . | |
| F2. . . | F2. . . | |
| F4. . . | F4. . . | |
| [F24relevant benefits (in Chapter 2 of Part 6) | section 393B] | |
| [F48relevant debt (in Part 11) | section 684(7AA)] | |
| F4. . . | F4. . . | |
| relevant engagements (in Chapter 8 of Part 2) | section 50(4) | |
| [F3relevant period (in Chapter 3B of Part 7) | section 446O] | |
| relevant retirement benefit (in relation to former employee) (in Part 8) | section 563 | |
| [F9the relevant services (in Chapter 9 of Part 2) | section 61D(4)] | |
| F4. . . | F4. . . | |
| 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) | |
| [F24responsible person (in Chapter 2 of Part 6) | section 399A] | |
| [F3restricted securities and restricted interest in securities (in Chapters 2, 3A and 3B of Part 7) | sections 423 and 424] | |
| [F3restriction (in Chapters 2, 3A and 3B of Part 7) | section 432(8)] | |
| F4. . . | F4. . . | |
| retirement benefits scheme (in Chapter 1 of Part 6) | section 387(1) | |
| F4. . . | F4. . . | |
| road fuel gas (in Chapter 6 of Part 3) | section 171(1) | |
| F49. . . | F49. . . | |
| F2. . . | F2. . . | |
| [F3secondary Class 1 contributions (in Chapter 5 of Part 7) | section 484(7)] | |
| [F3securities (in Chapters 1 to 5 of Part 7) | section 420] | |
| [F3securities option (in Chapters 1 to 5 of Part 7) | section 420(8)] | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| [F3shares (in Chapters 1 to 5 of Part 7) | section 420(8)] | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| 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) | |
| F50. . . | F50. . . | |
| specific employment income | section 7(4) | |
| [F40split year | section 989 of ITA 2007] | |
| standard accessory (in Chapter 6 of Part 3) | section 125(4) | |
| [F26stepchild (in Parts 4 and 5 | [F51section 246 of the Civil Partnership Act 2004 (as applied by section 989 of ITA 2007)]] | |
| 51% subsidiary | [F52section 989 of ITA 2007] | |
| Table A (in Part 10) | section 657(5) | |
| Table B (in Part 10) | section 657(6) | |
| tax | [F53section 989 of ITA 2007] | |
| F54. . . | F54. . . | |
| 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 [F55102(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 | [F56section 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. | [F57section 4(4) of ITA 2007 (as applied by section 989 of that Act)] | |
| F2. . . | F2. . . | |
| F2. . . | F2. . . | |
| total income | [F58section 23 of ITA 2007 (as applied by section 989 of that Act)] | |
| trade | [F59section 989 of ITA 2007] | |
| [F18trade (in Chapter 10A of Part 4) | section 312I] | |
| transport voucher (in Chapter 4 of Part 3) | section 84(3) | |
| [F60tribunal | section 989 of ITA 2007] | |
| United Kingdom | [F61section 1013 of ITA 2007] | |
| UK approval certificate (in Chapter 6 of Part 3) | section 171(1) | |
| [F40the UK part | section 989 of ITA 2007] | |
| F49. . . | F49. . . | |
| use of credit-token by employee (in Chapter 4 of Part 3) | section 91(b) | |
| [F3valuation date (in Chapter 3B of Part 7) | section 446O] | |
| F2. . . | F2. . . | |
| 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 | |
| [F3variation, in relation to a restriction (in Chapter 2 of Part 7) | section 427(4)] | |
| [F5week (in Chapter 8 of Part 10) | section 681H] | |
| [F9the 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
F1Words 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)
F2Sch. 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
F3Words 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
F4Words in Sch. 1 Pt. 2 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)
F5Words 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)
F6Words in Sch. 1 Pt. 2 repealed (22.7.2004) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(9)
F7Words 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
F8Words 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)
F9Words 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
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(3) (with Sch. 2)
F11Words 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)
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(4) (with Sch. 2)
F13Words 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)
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(5) (with Sch. 2)
F15Words 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)
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(7) (with Sch. 2)
F17Words 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)
F18Words in Sch. 1 Pt. 2 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 37 para. 7
F19Words 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)
F20Words 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
F21Words 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)
F22Words 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
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(11) (with Sch. 2)
F24Words in Sch. 1 Pt. 2 inserted (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(12), 284(1) (with Sch. 36)
F25Words 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)
F26Words 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
F27Sch. 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)
F28Words 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)
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(12) (with Sch. 2)
F30Sch. 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)
F31Sch. 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)
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(14) (with Sch. 2)
F33Words 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)
F34Words 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)
F35Words 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)
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(17) (with Sch. 2)
F37Words 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
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(18) (with Sch. 2)
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(19) (with Sch. 2)
F40Words 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
F41Words 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)
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(20) (with Sch. 2)
F43Sch. 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)
F44Sch. 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)
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(21) (with Sch. 2)
F46Words 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)
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(22) (with Sch. 2)
F48Words 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)
F49Sch. 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)
F50Sch. 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)
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(24) (with Sch. 2)
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(25) (with Sch. 2)
F53Words 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)
F54Words 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)
F55Word 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
F56Words 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)
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(29) (with Sch. 2)
F58Words 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)
F59Words 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)
F60Words 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)
F61Words 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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