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Income Tax (Earnings and Pensions) Act 2003

Status:

Point in time view as at 06/04/2016.

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, SCHEDULE 1 is up to date with all changes known to be in force on or before 02 June 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. Help about Changes to Legislation

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Section 2

SCHEDULE 1U.K.Abbreviations and defined expressions

This schedule has no associated Explanatory Notes

Part 1U.K.Abbreviations of Acts and instruments

[F1FA followed by a year The Finance Act of that year
F(No.2)A followed by a yearThe Finance (No.2) Act of that year.]
[F2ETA(NI) 1950 The Employment and Training Act (Northern Ireland) 1950 (c. 29 (N.I.))]
TMA 1970The Taxes Management Act 1970 (c. 9)
ICTA 1970The Income and Corporation Taxes Act 1970 (c. 10)
F3. . .F3. . .
F3. . .F3. . .
[F2ETA 1973 The Employment and Training Act 1973 (c. 50)]
OPA 1973The Overseas Pensions Act 1973 (c. 21)
F3. . .F3. . .
F3. . .F3. . .
F3. . .F3. . .
F3. . .F3. . .
ICTAThe Income and Corporation Taxes Act 1988 (c. 1)
F3. . .F3. . .
F3. . .F3. . .
SSCBA 1992The Social Security Contributions and Benefits Act 1992 (c. 4)
SSCB(NI)A 1992The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
TCGA 1992The Taxation of Chargeable Gains Act 1992 (c. 12)
VERA 1994The Vehicle Excise and Registration Act 1994 (c. 22)
F3. . .F3. . .
JSA 1995The Jobseekers Act 1995 (c. 18)
CSA 1995The Child Support Act 1995 (c. 34)
CS(NI)O 1995The Child Support (Northern Ireland) Order 1995 (S.I. 1995/2702 (N.I. 13))
JS(NI)O 1995The Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/2705 (N.I. 15))
F3. . .F3. . .
ERA 1996The Employment Rights Act 1996 (c. 18)
ER(NI)O 1996The Employment Rights (Northern Ireland) Order 1996 (S.I. 1996/1919 (N.I. 16))
F3. . .F3. . .
WRPA 1999The Welfare Reform and Pensions Act 1999 (c. 30)
WRP(NI)O 1999The Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11))
F3. . .F3. . .
CAA 2001The Capital Allowances Act 2001 (c. 2)
F3. . .F3. . .
SPCA 2002The State Pension Credit Act 2002 (c. 16)
TCA 2002The Tax Credits Act 2002 (c. 21)
SPCA(NI) 2002The State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))
F3. . .F3. . .
[F4ITTOIA 2005The Income Tax (Trading and Other Income) Act 2005]
F3. . . F3. . .
[F5ITA 2007 The Income Tax Act 2007]
[F6WRA 2007 The Welfare Reform Act 2007]
[F7CTA 2009 The Corporation Tax Act 2009]
[F8CTA 2010 The Corporation Tax Act 2010]
[F9TIOPA 2010 The Taxation (International and Other Provisions) Act 2010]
[F10WRA 2012 The Welfare Reform Act 2012]
[F11PA 2014 The Pensions Act 2014]

Textual Amendments

F1Words in Sch. 1 Pt. 1 inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 126(3)

F2Words in Sch. 1 Pt. 1 inserted (with effect in accordance with s. 46(3) of the amending Act) by Finance Act 2008 (c. 9), s. 46(2)

F3Words in Sch. 1 Pt. 1 omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), s. 126(4)

F5Words in Sch. 1 Pt. 1 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 445 (with Sch. 2)

F6Words in Sch. 1 Pt. 1 inserted (18.3.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 24(6); S.I. 2008/787, art. 2(1), Sch.; S.I. 2008/787, art. 2(4)(f)

F7Words in Sch. 1 Pt. 1 inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 556(a) (with Sch. 2 Pts. 1, 2)

F8Words in Sch. 1 Pt. 1 inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 395(2) (with Sch. 2)

F9Words in Sch. 1 Pt. 1 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 323 (with Sch. 9 paras. 1-9, 22)

F10Words in Sch. 1 Pt. 1 inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 50; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2

F11Words in Sch. 1 Pt. 1 inserted (with effect in accordance with s. 16(4) of the amending Act) by Finance Act 2015 (c. 11), s. 16(3)

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) [F12sections 125(2) and 125A(2)]
F13. . .F13. . .
F13. . .F13. . .
F13. . .F13. . .
[F14the acquisition (in Chapters 1 to 4 of Part 7) section 421B(8) (see also section 446Q(4))]
F13. . .F13. . .
[F14the acquisition (in Chapter 5 of Part 7) section 471(5)]
F15. . .F15. . .
[F16adjusted net income (in Chapter 8 of Part 10) section 681H]
age of a car F17... (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
F15. . .F15. . .
F15. . .F15. . .
F15. . .F15. . .
F13. . .F13. . .
F13. . .F13. . .
F13. . .F13. . .
asset (in Chapter 4 of Part 11)section 701
F13. . .F13. . .
assignment (in the application of the Act to Scotland) [F18section 1008(1) of ITA 2007]
associate (in Chapter 8 of Part 2)section 60
[F19associate (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)
[F14associated company (in section 421H(1) and Chapters 2 to 4 of Part 7) section 421H(2)]
F13. . .F13. . .
[F14associated person (in Chapters 1 to 4 of Part 7) section 421C]
[F14associated person (in Chapter 5 of Part 7) section 472]
available for private use (in Chapter 6 of Part 3)section 118(1)
basic rate [F20section 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)
[F21the Commissioners for Her Majesty’s Revenue and Customs]section 720(2)
body of persons [F22section 989 of ITA 2007]
business (in Chapter 8 of Part 2)section 61(1)
[F19business (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) [F23sections 235A and 236(1)]
capital allowance [F24section 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 vouchersection 721(1)
[F14chargeable 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, childrenF25... section 721(6)
[F19the client (in Chapter 9 of Part 2) section 61D(4)]
close company [F26section 989 of ITA 2007]
company [F27section 992 of ITA 2007]
company (in Chapter 8 of Part 2)section 61(1)
[F28company (in Chapter 10A of Part 4) section 312I]
F13. . .F13. . .
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) [F29section 993 of ITA 2007] (see section 718)
[F14consideration (in Chapters 2 to 5 of Part 7) sections 421(2) and 421A]
[F14consideration given for the acquisition of employment-related securities (in Chapters 2 to 3A of Part 7) section 421I]
F13. . .F13. . .
[F30the Contributions and Benefits Act section 721(1)]
control [F31section 995 of ITA 2007] (see section 719)
control (in the benefits code)section 69
F13. . .F13. . .
[F14convertible 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-tokensection 721(1)
cycle (in Chapter 2 of Part 4)section 235(5)
date of first registration (in relation to a car F17...) (in Chapter 6 of Part 3)section 171(2)
deductible payment (in Part 8)section 558
the deductibility provisions (in Part 5)section 332
[F32dependants' income withdrawal (in Chapter 5A of Part 9) section 579D]
F13. . .F13. . .
diesel (in Chapter 6 of Part 3)section 171(1)
director (in the benefits code)section 67(1)
F15. . .F15. . .
F13. . .F13. . .
F13. . .F13. . .
F13. . .F13. . .
F13. . .F13. . .
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 [F33section 989 of ITA 2007]
domiciled in the United Kingdomsection 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 exemptionsection 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)
F13. . .F13. . .
F13. . .F13. . .
employee (in Chapter 10 of Part 3)section 201(5)
F15. . .F15. . .
F15. . .F15. . .
[F14the employee (in Chapters 1 to 4 of Part 7) section 421B(8)]
F13. . .F13. . .
F13. . .F13. . .
F13. . .F13. . .
F13. . .F13. . .
F13. . .F13. . .
F13. . .F13. . .
F13. . .F13. . .
F13. . .F13. . .
[F14the 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)
F15. . .F15. . .
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
[F14employee-controlled (in Chapters 2 to 4 of Part 7) section 421H(1)]
F13. . .F13. . .
F13. . .F13. . .
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)
F15. . .F15. . .
[F14the employer (in Chapters 1 to 4 of Part 7) section 421B(8)]
[F14the employer (in Chapter 5 of Part 7) section 471(5)]
employer (in Part 8)section 562(2)
employer (in Part 11)section 712(1)
[F34employer-financed retirement benefits scheme (in Chapter 2 of Part 6) section 393A]
F13. . .F13. . .
F13. . .F13. . .
F13. . .F13. . .
employer’s national insurance contributions (in Chapter 8 of Part 2)section 61(1)
[F19employer'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)
F15. . .F15. . .
[F14the employment (in Chapters 1 to 4 of Part 7) section 421B(8)]
[F14the 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 incomesection 7(2)
the employment income Partssection 3(2)
employment income exemptionsection 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
[F14employment-related securities (in Chapters 1 to 5 of Part 7) section 421B(8) (see also section 484(4))]
[F14employment-related securities option (in Chapter 5 of Part 7) section 471(5)]
F13. . .F13. . .
F13. . .F13. . .
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
F35. . .F35. . .
F35. . .F35. . .
excluded services (in Chapter 7 of Part 2)section 47(2)
F15. . .F15. . .
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)
F15. . .F15. . .
F15. . .F15. . .
foreign employersection 721(1)
F15. . .F15. . .
[F36former civil partner (in Chapter 2 of Part 6) section 588(1)
[F36former 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
F37. . .F37. . .
general earningssection 7(3)
[F38generally accepted accounting practice [F39section 997 of ITA 2007]]
F13. . .F13. . .
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)
[F32income withdrawal (in Chapter 5A of Part 9) section 579D]
F15. . .F15. . .
individual learning account training (in Chapter 4 of Part 4)section 256
initial extra accessory (in Chapter 6 of Part 3)section 126(2)
F40. . .F40. . .
F41. . .F41. . .
[F14interest, 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)
F13. . .F13. . .
F13. . .F13. . .
F13. . .F13. . .
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 [F42section 999 of ITA 2007]
F35. . .F35. . .
[F43lower-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)
[F19managed service company (in Chapter 9 of Part 2) section 61B]
F13. . .F13. . .
F13. . .F13. . .
[F14market value (in Chapters 1 to 5 of Part 7) section 421(1)]
F13. . .F13. . .
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 familysection 721(4)
member of a person’s family or householdsection 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)
[F19national insurance contributions (in Chapter 9 of Part 2) section 61J]
[F44net 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
F15. . .F15. . .
F15. . .F15. . .
non-cash vouchersection 721(1)
[F14non-commercial increase (in Chapter 3B of Part 7) section 446K(4)]
[F14non-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 [F45section 989 of ITA 2007]
notice [F46section 989 of ITA 2007]
[F14the 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
[F47offshore installation [F48sections 1001 and 1002 of ITA 2007]]
F13. . .F13. . .
ordinary commuting (in Chapter 3 of Part 4)section 249
ordinary share capital [F49section 989 of ITA 2007]
original pensioner (in Chapter 14 of Part 9)section 630(1)
[F50the overseas part section 989 of ITA 2007]
passenger payments (in Chapter 2 of Part 4)section 233(3)
[F16partner (in Chapter 8 of Part 10) section 681G]
PAYE incomesection 683
PAYE provisions (in Chapter 8 of Part 2)section 61(1)
[F19PAYE provisions (in Chapter 9 of Part 2) section 61J]
PAYE regulationssection 684(8)
F13. . .F13. . .
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 incomesection 566(2)
[F51pension 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)
F15. . .F15. . .
F15. . .F15. . .
personal representatives [F52section 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
F15. . .F15. . .
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
F15. . .F15. . .
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
F53. . .F53. . .
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
F54. . .F54. . .
[F14recognised stock exchange [F55section 1005 of ITA 2007]]
[F56registered pension scheme [F57section 150(2) of FA 2004 (as applied by section 989 of ITA 2007)]]
registrant discount (in Chapter 10 of Part 7)section 547
F15. . .F15. . .
F13. . .F13. . .
F15. . .F15. . .
[F34relevant benefits (in Chapter 2 of Part 6) section 393B]
[F58relevant debt (in Part 11) section 684(7AA)]
F15. . .F15. . .
relevant engagements (in Chapter 8 of Part 2)section 50(4)
[F14relevant period (in Chapter 3B of Part 7) section 446O]
relevant retirement benefit (in relation to former employee) (in Part 8)section 563
[F19the relevant services (in Chapter 9 of Part 2) section 61D(4)]
F15. . .F15. . .
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)
[F34responsible person (in Chapter 2 of Part 6) section 399A]
[F14restricted securities and restricted interest in securities (in Chapters 2, 3A and 3B of Part 7) sections 423 and 424]
[F14restriction (in Chapters 2, 3A and 3B of Part 7) section 432(8)]
F15. . .F15. . .
retirement benefits scheme (in Chapter 1 of Part 6)section 387(1)
F15. . .F15. . .
road fuel gas (in Chapter 6 of Part 3)section 171(1)
F59. . .F59. . .
F13. . .F13. . .
[F14secondary Class 1 contributions (in Chapter 5 of Part 7) section 484(7)]
[F14securities (in Chapters 1 to 5 of Part 7) section 420]
[F14securities option (in Chapters 1 to 5 of Part 7) section 420(8)]
F13. . .F13. . .
F13. . .F13. . .
[F14shares (in Chapters 1 to 5 of Part 7) section 420(8)]
F13. . .F13. . .
F13. . .F13. . .
F13. . .F13. . .
F13. . .F13. . .
F13. . .F13. . .
F13. . .F13. . .
F13. . .F13. . .
F13. . .F13. . .
F13. . .F13. . .
shares (in Chapter 10 of Part 7)section 548(1)
ship (in Chapter 6 of Part 5)section 385
social security incomesection 657(2)
F60. . .F60. . .
specific employment incomesection 7(4)
[F50split year section 989 of ITA 2007]
standard accessory (in Chapter 6 of Part 3)section 125(4)
[F36stepchild (in Parts 4 and 5 [F61section 246 of the Civil Partnership Act 2004 (as applied by section 989 of ITA 2007)]]
51% subsidiary [F62section 989 of ITA 2007]
Table A (in Part 10)section 657(5)
Table B (in Part 10)section 657(6)
tax [F63section 989 of ITA 2007]
tax credit [F64section 397(1) [F65or 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 [F66section 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. [F67section 4(4) of ITA 2007 (as applied by section 989 of that Act)]
F13. . .F13. . .
F13. . .F13. . .
total income [F68section 23 of ITA 2007 (as applied by section 989 of that Act)]
trade [F69section 989 of ITA 2007]
[F28trade (in Chapter 10A of Part 4) section 312I]
transport voucher (in Chapter 4 of Part 3)section 84(3)
[F70tribunal section 989 of ITA 2007]
United Kingdom [F71section 1013 of ITA 2007]
UK approval certificate (in Chapter 6 of Part 3)section 171(1)
[F50the UK part section 989 of ITA 2007]
F59. . .F59. . .
use of credit-token by employee (in Chapter 4 of Part 3)section 91(b)
[F14valuation date (in Chapter 3B of Part 7) section 446O]
F13. . .F13. . .
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
[F14variation, in relation to a restriction (in Chapter 2 of Part 7) section 427(4)]
[F16week (in Chapter 8 of Part 10) section 681H]
[F19the 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

F12Words 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)

F13Sch. 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

F14Words 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

F15Words in Sch. 1 Pt. 2 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

F16Words 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)

F17Words in Sch. 1 Pt. 2 repealed (22.7.2004) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(9)

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(2) (with Sch. 2)

F19Words 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

F20Words 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)

F22Words 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)

F23Words 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)

F24Words 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)

F25Words 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)

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(7) (with Sch. 2)

F27Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(8) (with Sch. 2)

F28Words in Sch. 1 Pt. 2 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 37 para. 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(9) (with Sch. 2)

F30Words 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

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(10) (with Sch. 2)

F32Words 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

F33Words 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)

F34Words in Sch. 1 Pt. 2 inserted (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(12), 284(1) (with Sch. 36)

F35Words 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)

F38Words 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)

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(12) (with Sch. 2)

F41Sch. 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)

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(14) (with Sch. 2)

F43Words 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)

F44Words 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)

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(16) (with Sch. 2)

F46Words 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)

F47Words 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

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(18) (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(19) (with Sch. 2)

F50Words 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

F51Words 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)

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(20) (with Sch. 2)

F53Sch. 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)

F54Sch. 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)

F55Words 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)

F56Words 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)

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(22) (with Sch. 2)

F59Sch. 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)

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(24) (with Sch. 2)

F62Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(25) (with Sch. 2)

F63Words 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)

F64Words 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)

F65Words 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

F66Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(28) (with Sch. 2)

F67Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(29) (with Sch. 2)

F68Words 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)

F69Words 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)

F71Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(32) (with Sch. 2)

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