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Change 1
As published
SCHEDULE 1 Abbreviations and defined expressions
Section 2
Part 1 Abbreviations of Acts and instruments
FA followed by a year | The Finance Act of that year
F(No.2)A followed by a year | The Finance (No.2) Act of that year.
ETA(NI) 1950 | The Employment and Training Act (Northern Ireland) 1950 (c. 29 (N.I.))
SW(S)A 1968 | The Social Work (Scotland) Act 1968
TMA 1970 | The Taxes Management Act 1970 (c. 9)
ICTA 1970 | The Income and Corporation Taxes Act 1970 (c. 10)
. . . | . . .
. . . | . . .
ETA 1973 | The Employment and Training Act 1973 (c. 50)
OPA 1973 | The Overseas Pensions Act 1973 (c. 21)
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
ICTA | The Income and Corporation Taxes Act 1988 (c. 1)
SSA 1988 | The Social Security Act 1988
. . . | . . .
. . . | . . .
LGFA 1992 | Local Government Finance Act 1992
SSCBA 1992 | The Social Security Contributions and Benefits Act 1992 (c. 4)
SSCB(NI)A 1992 | The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
TCGA 1992 | The Taxation of Chargeable Gains Act 1992 (c. 12)
VERA 1994 | The Vehicle Excise and Registration Act 1994 (c. 22)
. . . | . . .
JSA 1995 | The Jobseekers Act 1995 (c. 18)
CSA 1995 | The Child Support Act 1995 (c. 34)
C(S)A 1995 | The Children (Scotland) Act 1995
CS(NI)O 1995 | The Child Support (Northern Ireland) Order 1995 (S.I. 1995/2702 (N.I. 13))
JS(NI)O 1995 | The Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/2705 (N.I. 15))
. . . | . . .
ERA 1996 | The Employment Rights Act 1996 (c. 18)
ER(NI)O 1996 | The Employment Rights (Northern Ireland) Order 1996 (S.I. 1996/1919 (N.I. 16))
. . . | . . .
WRPA 1999 | The Welfare Reform and Pensions Act 1999 (c. 30)
WRP(NI)O 1999 | The Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11))
. . . | . . .
CSPSSA 2000 | Child Support, Pensions and Social Security Act 2000
CAA 2001 | The Capital Allowances Act 2001 (c. 2)
. . . | . . .
SPCA 2002 | The State Pension Credit Act 2002 (c. 16)
TCA 2002 | The Tax Credits Act 2002 (c. 21)
SPCA(NI) 2002 | The State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))
LGSA 2003 | The Local Government in Scotland Act 2003
. . . | . . .
ITTOIA 2005 | The Income Tax (Trading and Other Income) Act 2005
. . . | . . .
GOWA 2006 | The Government of Wales Act 2006
ITA 2007 | The Income Tax Act 2007
WRA 2007 | The Welfare Reform Act 2007
CTA 2009 | The Corporation Tax Act 2009
FAA(NI) 2009 | The Financial Assistance Act (Northern Ireland) 2009
FPA(NI) 2009 | The Financial Provisions Act (Northern Ireland) 2009
CTA 2010 | The Corporation Tax Act 2010
TIOPA 2010 | The Taxation (International and Other Provisions) Act 2010
WRA 2012 | The Welfare Reform Act 2012
PA 2014 | The Pensions Act 2014
DSR(NI) 2016 | Discretionary Support Regulations (Northern Ireland) 2016 (S.R. (N.I.) 2016 No. 270)
HB(WSP)R(NI) 2017 | The Housing Benefit (Welfare Supplementary Payment) Regulations (Northern Ireland) 2017 S.R. (N.I.) 2017 No. 35
WSPR(NI) 2016 | The Welfare Supplementary Payments Regulations (Northern Ireland) 2016 S.R.(N.I.) 2016 No. 178
WSP(LDLA)R(NI) 2016 | The Welfare Supplementary Payment (Loss of Disability Living Allowance) Regulations (Northern Ireland) 2016 S.R.(N.I.) 2016 No. 250
WSP(LCP)R(NI) 2016 | The Welfare Supplementary Payment (Loss of Carer Payments) Regulations (Northern Ireland) 2016 S.R.(N.I.) 2016 No. 253
WSP(LDRP)R(NI) 2016 | The Welfare Supplementary Payment (Loss of Disability-Related Premiums) Regulations (Northern Ireland) 2016 S.R.(N.I.) 2016 No. 254
SS(S)A 2018 | Social Security (Scotland) Act 2018
LGE(W)A 2021 | The Local Government and Elections (Wales) Act 2021
CA(CSP)(S)R 2023 | The Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023
Part 2 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) | sections 125(2) and 125A(2)
. . . | . . .
. . . | . . .
. . . | . . .
the acquisition (in Chapters 1 to 4 of Part 7) | section 421B(8) (see also section 446Q(4))
. . . | . . .
the acquisition (in Chapter 5 of Part 7) | section 471(5)
. . . | . . .
adjusted net income (in Chapter 8 of Part 10) | section 681H
age of a car ... (in Chapter 6 of Part 3) | section 171(3)
agency contract (in Chapter 7 of Part 2) | section 47(1)
amount 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
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
asset (in Chapter 4 of Part 11) | section 701
. . . | . . .
assignment (in the application of the Act to Scotland) | section 1008(1) of ITA 2007
associate (in Chapter 8 of Part 2) | section 60
associate (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)
associated company (in section 421H(1) and Chapters 2 to 4 of Part 7) | section 421H(2)
. . . | . . .
associated person (in Chapters 1 to 4 of Part 7) | section 421C
associated person (in Chapter 5 of Part 7) | section 472
available for private use (in Chapter 6 of Part 3) | section 118(1)
basic rate | section 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)
the Commissioners for Her Majesty’s Revenue and Customs | section 720(2)
body of persons | section 989 of ITA 2007
business (in Chapter 8 of Part 2) | section 61(1)
business (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) | sections 235A and 236(1)
capital allowance | section 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)
chargeable event (in Chapter 3B of Part 7) | section 446P(5)
charging provisions of Chapter 4 of Part 2 (in the employment income Parts) | section 14(3)
charging provisions of Chapter 5 of Part 2 (in the employment income Parts) | section 20(3)
cheque voucher (in Chapter 4 of Part 3) | section 84(4)
child, children | ... section 721(6)
the client (in Chapter 9 of Part 2) | section 61D(4)
close company | section 989 of ITA 2007
company | section 992 of ITA 2007
company (in Chapter 8 of Part 2) | section 61(1)
company (in Chapter 10A of Part 4) | section 312I
. . . | . . .
company vehicle (in Chapter 2 of Part 4) | section 236(2)
connected (in the context of “connected person” or one person being “connected” with another) | section 993 of ITA 2007 (see section 718)
consideration (in Chapters 2 to 5 of Part 7) | sections 421(2) and 421A
consideration given for the acquisition of employment-related securities (in Chapters 2 to 3A of Part 7) | section 421I
. . . | . . .
the Contributions and Benefits Act | section 721(1)
control | section 995 of ITA 2007 (see section 719)
control (in the benefits code) | section 69
. . . | . . .
convertible 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 ...) (in Chapter 6 of Part 3) | section 171(2)
deductible payment (in Part 8) | section 558
the deductibility provisions (in Part 5) | section 332
dependants' income withdrawal (in Chapter 5A of Part 9) | section 579D
. . . | . . .
diesel (in Chapter 6 of Part 3) | section 171(1)
director (in the benefits code) | section 67(1)
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
director (in Chapter 10 of Part 7) | section 548(1)
director, full-time working (in the benefits code) | section 67(3)
disabled person’s badge (in Chapter 6 of Part 3) | section 171(4)
distribution | section 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)
. . . | . . .
. . . | . . .
employee (in Chapter 10 of Part 3) | section 201(5)
. . . | . . .
. . . | . . .
the employee (in Chapters 1 to 4 of Part 7) | section 421B(8)
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
the employee (in Chapter 5 of Part 7) | section 471(5)
employee (in Chapter 10 of Part 7) | section 548(1)
employee (in Chapter 11 of Part 7) | section 549(5)
employee (in Part 8) | section 562(2)
. . . | . . .
employee (in Chapter 13 of Part 9) | section 628(1)
employee (in Part 11) | section 712(1)
employee benefit trust (in Chapter 11 of Part 7) | section 550
employee-controlled (in Chapters 2 to 4 of Part 7) | section 421H(1)
. . . | . . .
. . . | . . .
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)
. . . | . . .
the employer (in Chapters 1 to 4 of Part 7) | section 421B(8)
the employer (in Chapter 5 of Part 7) | section 471(5)
employer (in Part 8) | section 562(2)
employer (in Part 11) | section 712(1)
employer-financed retirement benefits scheme (in Chapter 2 of Part 6) | section 393A
. . . | . . .
. . . | . . .
. . . | . . .
employer’s national insurance contributions (in Chapter 8 of Part 2) | section 61(1)
employer'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)
. . . | . . .
the employment (in Chapters 1 to 4 of Part 7) | section 421B(8)
the 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
employment-related securities (in Chapters 1 to 5 of Part 7) | section 421B(8) (see also section 484(4))
employment-related securities option (in Chapter 5 of Part 7) | section 471(5)
. . . | . . .
. . . | . . .
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 services (in Chapter 7 of Part 2) | section 47(2)
. . . | . . .
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)
. . . | . . .
. . . | . . .
foreign employer | section 721(1)
foreign employment election | section 989 of ITA 2007 (and see section 41M of this Act)
. . . | . . .
former civil partner (in Chapter 2 of Part 6) | section 588(1)
former 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
. . . | . . .
general earnings | section 7(3)
generally accepted accounting practice | section 997 of ITA 2007
. . . | . . .
House of Commons Members' Fund (in Chapter 12 of Part 9) | section 620
the included amount (in Chapter 5 of Part 5) | section 369(2)
income withdrawal (in Chapter 5A of Part 9) | section 579D
. . . | . . .
individual learning account training (in Chapter 4 of Part 4) | section 256
initial extra accessory (in Chapter 6 of Part 3) | section 126(2)
. . . | . . .
. . . | . . .
interest, 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)
. . . | . . .
. . . | . . .
. . . | . . .
last day on which car available (in Chapter 6 of Part 3) | section 116(2)(b)
later accessory (in Chapter 6 of Part 3) | section 126(3)
the limitation day (in Chapter 7 of Part 4) | section 274
list price (of a car) (in Chapter 6 of Part 3) | section 123(1)
list price (of accessories) (in Chapter 6 of Part 3) | section 127
listed provision (in Chapter 11 of Part 7) | section 549(2)
loan (in Chapter 7 of Part 3) | section 173(2)(a)
local authority | section 999 of ITA 2007
. . . | . . .
lower-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)
managed service company (in Chapter 9 of Part 2) | section 61B
. . . | . . .
. . . | . . .
market value (in Chapters 1 to 5 of Part 7) | section 421(1)
. . . | . . .
market value (of asset) (in Chapter 10 of Part 3) | section 208
material interest (in company) (in the benefits code) | section 68
members of a person’s family | section 721(4)
member of a person’s family or household | section 721(5)
mileage allowance payments (in Chapter 2 of Part 4) | section 229(2)
motor cycle (in Chapter 2 of Part 4) | section 235(4)
national insurance contributions (in Chapter 8 of Part 2) | section 61(1)
national insurance contributions (in Chapter 9 of Part 2) | section 61J
net 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
. . . | . . .
. . . | . . .
non-cash voucher | section 721(1)
non-commercial increase (in Chapter 3B of Part 7) | section 446K(4)
non-commercial reduction (in Chapter 3B of Part 7) | section 446K(4)
non-standard accessory (in Chapter 6 of Part 3) | section 125(4)
the normal self-assessment filing date | section 989 of ITA 2007
notice | section 989 of ITA 2007
the 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
offshore installation | sections 1001 and 1002 of ITA 2007
. . . | . . .
optional remuneration arrangements (in the benefits code) | section 69A
ordinary commuting (in Chapter 3 of Part 4) | section 249
ordinary share capital | section 989 of ITA 2007
original pensioner (in Chapter 14 of Part 9) | section 630(1)
the overseas part | section 989 of ITA 2007
passenger payments (in Chapter 2 of Part 4) | section 233(3)
partner (in Chapter 8 of Part 10) | section 681G
PAYE income | section 683
PAYE provisions (in Chapter 8 of Part 2) | section 61(1)
PAYE provisions (in Chapter 9 of Part 2) | section 61J
PAYE regulations | section 684(8)
. . . | . . .
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)
pension 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)
. . . | . . .
. . . | . . .
personal representatives | section 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
. . . | . . .
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
. . . | . . .
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
qualifying new resident | section 989 of ITA 2007 (and see section 845B of ITTOIA 2005)
readily convertible asset (in Chapter 4 of Part 11) | section 702
receipt of cash voucher by employee (in Chapter 4 of Part 3) | section 74
receipt of money earnings (in Chapter 4 of Part 2) | section 18
. . . | . . .
receipt of 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
. . . | . . .
recognised stock exchange | section 1005 of ITA 2007
registered pension scheme | section 150(2) of FA 2004 (as applied by section 989 of ITA 2007)
registrant discount (in Chapter 10 of Part 7) | section 547
. . . | . . .
. . . | . . .
. . . | . . .
relevant benefits (in Chapter 2 of Part 6) | section 393B
relevant debt (in Part 11) | section 684(7AA)
. . . | . . .
relevant engagements (in Chapter 8 of Part 2) | section 50(4)
relevant period (in Chapter 3B of Part 7) | section 446O
relevant retirement benefit (in relation to former employee) (in Part 8) | section 563
the relevant services (in Chapter 9 of Part 2) | section 61D(4)
. . . | . . .
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)
responsible person (in Chapter 2 of Part 6) | section 399A
restricted securities and restricted interest in securities (in Chapters 2, 3A and 3B of Part 7) | sections 423 and 424
restriction (in Chapters 2, 3A and 3B of Part 7) | section 432(8)
. . . | . . .
retirement benefits scheme (in Chapter 1 of Part 6) | section 387(1)
. . . | . . .
road fuel gas (in Chapter 6 of Part 3) | section 171(1)
. . . | . . .
. . . | . . .
secondary Class 1 contributions (in Chapter 5 of Part 7) | section 484(7)
securities (in Chapters 1 to 5 of Part 7) | section 420
securities option (in Chapters 1 to 5 of Part 7) | section 420(8)
. . . | . . .
. . . | . . .
shares (in Chapters 1 to 5 of Part 7) | section 420(8)
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
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)
. . . | . . .
specific employment income | section 7(4)
split year | section 989 of ITA 2007
standard accessory (in Chapter 6 of Part 3) | section 125(4)
stepchild (in Parts 4 and 5 | section 246 of the Civil Partnership Act 2004 (as applied by section 989 of ITA 2007)
51% subsidiary | section 989 of ITA 2007
Table A (in Part 10) | section 657(5)
Table B (in Part 10) | section 657(6)
tax | 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(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 | section 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. | section 4(4) of ITA 2007 (as applied by section 989 of that Act)
. . . | . . .
. . . | . . .
total income | section 23 of ITA 2007 (as applied by section 989 of that Act)
trade | section 989 of ITA 2007
trade (in Chapter 10A of Part 4) | section 312I
transport voucher (in Chapter 4 of Part 3) | section 84(3)
tribunal | section 989 of ITA 2007
United Kingdom | section 1013 of ITA 2007
UK approval certificate (in Chapter 6 of Part 3) | section 171(1)
the UK part | section 989 of ITA 2007
. . . | . . .
use of credit-token by employee (in Chapter 4 of Part 3) | section 91(b)
valuation date (in Chapter 3B of Part 7) | section 446O
. . . | . . .
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
variation, in relation to a restriction (in Chapter 2 of Part 7) | section 427(4)
week (in Chapter 8 of Part 10) | section 681H
the 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)
Your change, as a redline
SCHEDULE 1 Abbreviations and defined expressions
Section 2
Part 1 Abbreviations of Acts and instruments
FA followed by a year | The Finance Act of that year
F(No.2)A followed by a year | The Finance (No.2) Act of that year.
ETA(NI) 1950 | The Employment and Training Act (Northern Ireland) 1950 (c. 29 (N.I.))
SW(S)A 1968 | The Social Work (Scotland) Act 1968
TMA 1970 | The Taxes Management Act 1970 (c. 9)
ICTA 1970 | The Income and Corporation Taxes Act 1970 (c. 10)
. . . | . . .
. . . | . . .
ETA 1973 | The Employment and Training Act 1973 (c. 50)
OPA 1973 | The Overseas Pensions Act 1973 (c. 21)
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
ICTA | The Income and Corporation Taxes Act 1988 (c. 1)
SSA 1988 | The Social Security Act 1988
. . . | . . .
. . . | . . .
LGFA 1992 | Local Government Finance Act 1992
SSCBA 1992 | The Social Security Contributions and Benefits Act 1992 (c. 4)
SSCB(NI)A 1992 | The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
TCGA 1992 | The Taxation of Chargeable Gains Act 1992 (c. 12)
VERA 1994 | The Vehicle Excise and Registration Act 1994 (c. 22)
. . . | . . .
JSA 1995 | The Jobseekers Act 1995 (c. 18)
CSA 1995 | The Child Support Act 1995 (c. 34)
C(S)A 1995 | The Children (Scotland) Act 1995
CS(NI)O 1995 | The Child Support (Northern Ireland) Order 1995 (S.I. 1995/2702 (N.I. 13))
JS(NI)O 1995 | The Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/2705 (N.I. 15))
. . . | . . .
ERA 1996 | The Employment Rights Act 1996 (c. 18)
ER(NI)O 1996 | The Employment Rights (Northern Ireland) Order 1996 (S.I. 1996/1919 (N.I. 16))
. . . | . . .
WRPA 1999 | The Welfare Reform and Pensions Act 1999 (c. 30)
WRP(NI)O 1999 | The Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11))
. . . | . . .
CSPSSA 2000 | Child Support, Pensions and Social Security Act 2000
CAA 2001 | The Capital Allowances Act 2001 (c. 2)
. . . | . . .
SPCA 2002 | The State Pension Credit Act 2002 (c. 16)
TCA 2002 | The Tax Credits Act 2002 (c. 21)
SPCA(NI) 2002 | The State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))
LGSA 2003 | The Local Government in Scotland Act 2003
. . . | . . .
ITTOIA 2005 | The Income Tax (Trading and Other Income) Act 2005
. . . | . . .
GOWA 2006 | The Government of Wales Act 2006
ITA 2007 | The Income Tax Act 2007
WRA 2007 | The Welfare Reform Act 2007
CTA 2009 | The Corporation Tax Act 2009
FAA(NI) 2009 | The Financial Assistance Act (Northern Ireland) 2009
FPA(NI) 2009 | The Financial Provisions Act (Northern Ireland) 2009
CTA 2010 | The Corporation Tax Act 2010
TIOPA 2010 | The Taxation (International and Other Provisions) Act 2010
WRA 2012 | The Welfare Reform Act 2012
PA 2014 | The Pensions Act 2014
DSR(NI) 2016 | Discretionary Support Regulations (Northern Ireland) 2016 (S.R. (N.I.) 2016 No. 270)
HB(WSP)R(NI) 2017 | The Housing Benefit (Welfare Supplementary Payment) Regulations (Northern Ireland) 2017 S.R. (N.I.) 2017 No. 35
WSPR(NI) 2016 | The Welfare Supplementary Payments Regulations (Northern Ireland) 2016 S.R.(N.I.) 2016 No. 178
WSP(LDLA)R(NI) 2016 | The Welfare Supplementary Payment (Loss of Disability Living Allowance) Regulations (Northern Ireland) 2016 S.R.(N.I.) 2016 No. 250
WSP(LCP)R(NI) 2016 | The Welfare Supplementary Payment (Loss of Carer Payments) Regulations (Northern Ireland) 2016 S.R.(N.I.) 2016 No. 253
WSP(LDRP)R(NI) 2016 | The Welfare Supplementary Payment (Loss of Disability-Related Premiums) Regulations (Northern Ireland) 2016 S.R.(N.I.) 2016 No. 254
SS(S)A 2018 | Social Security (Scotland) Act 2018
LGE(W)A 2021 | The Local Government and Elections (Wales) Act 2021
CA(CSP)(S)R 2023 | The Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023
Part 2 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) | sections 125(2) and 125A(2)
. . . | . . .
. . . | . . .
. . . | . . .
the acquisition (in Chapters 1 to 4 of Part 7) | section 421B(8) (see also section 446Q(4))
. . . | . . .
the acquisition (in Chapter 5 of Part 7) | section 471(5)
. . . | . . .
adjusted net income (in Chapter 8 of Part 10) | section 681H
age of a car ... (in Chapter 6 of Part 3) | section 171(3)
agency contract (in Chapter 7 of Part 2) | section 47(1)
amount 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
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
asset (in Chapter 4 of Part 11) | section 701
. . . | . . .
assignment (in the application of the Act to Scotland) | section 1008(1) of ITA 2007
associate (in Chapter 8 of Part 2) | section 60
associate (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)
associated company (in section 421H(1) and Chapters 2 to 4 of Part 7) | section 421H(2)
. . . | . . .
associated person (in Chapters 1 to 4 of Part 7) | section 421C
associated person (in Chapter 5 of Part 7) | section 472
available for private use (in Chapter 6 of Part 3) | section 118(1)
basic rate | section 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)
the Commissioners for Her Majesty’s Revenue and Customs | section 720(2)
body of persons | section 989 of ITA 2007
business (in Chapter 8 of Part 2) | section 61(1)
business (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) | sections 235A and 236(1)
capital allowance | section 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)
chargeable event (in Chapter 3B of Part 7) | section 446P(5)
charging provisions of Chapter 4 of Part 2 (in the employment income Parts) | section 14(3)
charging provisions of Chapter 5 of Part 2 (in the employment income Parts) | section 20(3)
cheque voucher (in Chapter 4 of Part 3) | section 84(4)
child, children | ... section 721(6)
the client (in Chapter 9 of Part 2) | section 61D(4)
close company | section 989 of ITA 2007
company | section 992 of ITA 2007
company (in Chapter 8 of Part 2) | section 61(1)
company (in Chapter 10A of Part 4) | section 312I
. . . | . . .
company vehicle (in Chapter 2 of Part 4) | section 236(2)
connected (in the context of “connected person” or one person being “connected” with another) | section 993 of ITA 2007 (see section 718)
consideration (in Chapters 2 to 5 of Part 7) | sections 421(2) and 421A
consideration given for the acquisition of employment-related securities (in Chapters 2 to 3A of Part 7) | section 421I
. . . | . . .
the Contributions and Benefits Act | section 721(1)
control | section 995 of ITA 2007 (see section 719)
control (in the benefits code) | section 69
. . . | . . .
convertible 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 ...) (in Chapter 6 of Part 3) | section 171(2)
deductible payment (in Part 8) | section 558
the deductibility provisions (in Part 5) | section 332
dependants' income withdrawal (in Chapter 5A of Part 9) | section 579D
. . . | . . .
diesel (in Chapter 6 of Part 3) | section 171(1)
director (in the benefits code) | section 67(1)
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
director (in Chapter 10 of Part 7) | section 548(1)
director, full-time working (in the benefits code) | section 67(3)
disabled person’s badge (in Chapter 6 of Part 3) | section 171(4)
distribution | section 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)
. . . | . . .
. . . | . . .
employee (in Chapter 10 of Part 3) | section 201(5)
. . . | . . .
. . . | . . .
the employee (in Chapters 1 to 4 of Part 7) | section 421B(8)
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
the employee (in Chapter 5 of Part 7) | section 471(5)
employee (in Chapter 10 of Part 7) | section 548(1)
employee (in Chapter 11 of Part 7) | section 549(5)
employee (in Part 8) | section 562(2)
. . . | . . .
employee (in Chapter 13 of Part 9) | section 628(1)
employee (in Part 11) | section 712(1)
employee benefit trust (in Chapter 11 of Part 7) | section 550
employee-controlled (in Chapters 2 to 4 of Part 7) | section 421H(1)
. . . | . . .
. . . | . . .
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)
. . . | . . .
the employer (in Chapters 1 to 4 of Part 7) | section 421B(8)
the employer (in Chapter 5 of Part 7) | section 471(5)
employer (in Part 8) | section 562(2)
employer (in Part 11) | section 712(1)
employer-financed retirement benefits scheme (in Chapter 2 of Part 6) | section 393A
. . . | . . .
. . . | . . .
. . . | . . .
employer’s national insurance contributions (in Chapter 8 of Part 2) | section 61(1)
employer'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)
. . . | . . .
the employment (in Chapters 1 to 4 of Part 7) | section 421B(8)
the 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
employment-related securities (in Chapters 1 to 5 of Part 7) | section 421B(8) (see also section 484(4))
employment-related securities option (in Chapter 5 of Part 7) | section 471(5)
. . . | . . .
. . . | . . .
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 services (in Chapter 7 of Part 2) | section 47(2)
. . . | . . .
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)
. . . | . . .
. . . | . . .
foreign employer | section 721(1)
foreign employment election | section 989 of ITA 2007 (and see section 41M of this Act)
. . . | . . .
former civil partner (in Chapter 2 of Part 6) | section 588(1)
former 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
. . . | . . .
general earnings | section 7(3)
generally accepted accounting practice | section 997 of ITA 2007
. . . | . . .
House of Commons Members' Fund (in Chapter 12 of Part 9) | section 620
the included amount (in Chapter 5 of Part 5) | section 369(2)
income withdrawal (in Chapter 5A of Part 9) | section 579D
. . . | . . .
individual learning account training (in Chapter 4 of Part 4) | section 256
initial extra accessory (in Chapter 6 of Part 3) | section 126(2)
. . . | . . .
. . . | . . .
interest, 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)
. . . | . . .
. . . | . . .
. . . | . . .
last day on which car available (in Chapter 6 of Part 3) | section 116(2)(b)
later accessory (in Chapter 6 of Part 3) | section 126(3)
the limitation day (in Chapter 7 of Part 4) | section 274
list price (of a car) (in Chapter 6 of Part 3) | section 123(1)
list price (of accessories) (in Chapter 6 of Part 3) | section 127
listed provision (in Chapter 11 of Part 7) | section 549(2)
loan (in Chapter 7 of Part 3) | section 173(2)(a)
local authority | section 999 of ITA 2007
. . . | . . .
lower-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)
managed service company (in Chapter 9 of Part 2) | section 61B
. . . | . . .
. . . | . . .
market value (in Chapters 1 to 5 of Part 7) | section 421(1)
. . . | . . .
market value (of asset) (in Chapter 10 of Part 3) | section 208
material interest (in company) (in the benefits code) | section 68
members of a person’s family | section 721(4)
member of a person’s family or household | section 721(5)
mileage allowance payments (in Chapter 2 of Part 4) | section 229(2)
motor cycle (in Chapter 2 of Part 4) | section 235(4)
national insurance contributions (in Chapter 8 of Part 2) | section 61(1)
national insurance contributions (in Chapter 9 of Part 2) | section 61J
net 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
. . . | . . .
. . . | . . .
non-cash voucher | section 721(1)
non-commercial increase (in Chapter 3B of Part 7) | section 446K(4)
non-commercial reduction (in Chapter 3B of Part 7) | section 446K(4)
non-standard accessory (in Chapter 6 of Part 3) | section 125(4)
the normal self-assessment filing date | section 989 of ITA 2007
notice | section 989 of ITA 2007
the 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
offshore installation | sections 1001 and 1002 of ITA 2007
. . . | . . .
optional remuneration arrangements (in the benefits code) | section 69A
ordinary commuting (in Chapter 3 of Part 4) | section 249
ordinary share capital | section 989 of ITA 2007
original pensioner (in Chapter 14 of Part 9) | section 630(1)
the overseas part | section 989 of ITA 2007
passenger payments (in Chapter 2 of Part 4) | section 233(3)
partner (in Chapter 8 of Part 10) | section 681G
PAYE income | section 683
PAYE provisions (in Chapter 8 of Part 2) | section 61(1)
PAYE provisions (in Chapter 9 of Part 2) | section 61J
PAYE regulations | section 684(8)
. . . | . . .
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)
pension 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)
. . . | . . .
. . . | . . .
personal representatives | section 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
. . . | . . .
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
. . . | . . .
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
qualifying new resident | section 989 of ITA 2007 (and see section 845B of ITTOIA 2005)
readily convertible asset (in Chapter 4 of Part 11) | section 702
receipt of cash voucher by employee (in Chapter 4 of Part 3) | section 74
receipt of money earnings (in Chapter 4 of Part 2) | section 18
. . . | . . .
receipt of 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
. . . | . . .
recognised stock exchange | section 1005 of ITA 2007
registered pension scheme | section 150(2) of FA 2004 (as applied by section 989 of ITA 2007)
registrant discount (in Chapter 10 of Part 7) | section 547
. . . | . . .
. . . | . . .
. . . | . . .
relevant benefits (in Chapter 2 of Part 6) | section 393B
relevant debt (in Part 11) | section 684(7AA)
. . . | . . .
relevant engagements (in Chapter 8 of Part 2) | section 50(4)
relevant period (in Chapter 3B of Part 7) | section 446O
relevant retirement benefit (in relation to former employee) (in Part 8) | section 563
the relevant services (in Chapter 9 of Part 2) | section 61D(4)
. . . | . . .
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)
responsible person (in Chapter 2 of Part 6) | section 399A
restricted securities and restricted interest in securities (in Chapters 2, 3A and 3B of Part 7) | sections 423 and 424
restriction (in Chapters 2, 3A and 3B of Part 7) | section 432(8)
. . . | . . .
retirement benefits scheme (in Chapter 1 of Part 6) | section 387(1)
. . . | . . .
road fuel gas (in Chapter 6 of Part 3) | section 171(1)
. . . | . . .
. . . | . . .
secondary Class 1 contributions (in Chapter 5 of Part 7) | section 484(7)
securities (in Chapters 1 to 5 of Part 7) | section 420
securities option (in Chapters 1 to 5 of Part 7) | section 420(8)
. . . | . . .
. . . | . . .
shares (in Chapters 1 to 5 of Part 7) | section 420(8)
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
. . . | . . .
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)
. . . | . . .
specific employment income | section 7(4)
split year | section 989 of ITA 2007
standard accessory (in Chapter 6 of Part 3) | section 125(4)
stepchild (in Parts 4 and 5 | section 246 of the Civil Partnership Act 2004 (as applied by section 989 of ITA 2007)
51% subsidiary | section 989 of ITA 2007
Table A (in Part 10) | section 657(5)
Table B (in Part 10) | section 657(6)
tax | 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(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 | section 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. | section 4(4) of ITA 2007 (as applied by section 989 of that Act)
. . . | . . .
. . . | . . .
total income | section 23 of ITA 2007 (as applied by section 989 of that Act)
trade | section 989 of ITA 2007
trade (in Chapter 10A of Part 4) | section 312I
transport voucher (in Chapter 4 of Part 3) | section 84(3)
tribunal | section 989 of ITA 2007
United Kingdom | section 1013 of ITA 2007
UK approval certificate (in Chapter 6 of Part 3) | section 171(1)
the UK part | section 989 of ITA 2007
. . . | . . .
use of credit-token by employee (in Chapter 4 of Part 3) | section 91(b)
valuation date (in Chapter 3B of Part 7) | section 446O
. . . | . . .
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
variation, in relation to a restriction (in Chapter 2 of Part 7) | section 427(4)
week (in Chapter 8 of Part 10) | section 681H
the 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)
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