- Latest available (Revised)
- Original (As enacted)

- UK Public General Acts
- 2003 c. 1
- SCHEDULE 1

This is the original version (as it was originally enacted).

Section 2

This schedule has no associated Explanatory Notes

TMA 1970 | The Taxes Management Act 1970 (c. 9) |

ICTA 1970 | The Income and Corporation Taxes Act 1970 (c. 10) |

FA 1970 | The Finance Act 1970 (c. 24) |

FA 1971 | The Finance Act 1971 (c. 68) |

OPA 1973 | The Overseas Pensions Act 1973 (c. 21) |

FA 1973 | The Finance Act 1973 (c. 51) |

FA 1974 | The Finance Act 1974 (c. 30) |

FA 1976 | The Finance Act 1976 (c. 40) |

FA 1977 | The Finance Act 1977 (c. 36) |

ICTA | The Income and Corporation Taxes Act 1988 (c. 1) |

FA 1988 | The Finance Act 1988 (c. 39) |

FA 1989 | The Finance Act 1989 (c. 26) |

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) |

FA 1995 | The Finance Act 1995 (c. 4) |

JSA 1995 | The Jobseekers Act 1995 (c. 18) |

CSA 1995 | The Child Support Act 1995 (c. 34) |

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)) |

FA 1996 | The Finance Act 1996 (c. 8) |

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)) |

FA 1999 | The Finance Act 1999 (c. 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)) |

FA 2000 | The Finance Act 2000 (c. 17) |

CAA 2001 | The Capital Allowances Act 2001 (c. 2) |

FA 2001 | The Finance Act 2001 (c. 9) |

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.)) |

*Note: this index does not apply to expressions used in any of Chapters 6 to 9 of Part 7 (share incentive plans and other arrangements for acquiring shares): separate indexes appear at the end of Schedules 2 to 5.*

accessory (in Chapter 6 of Part 3) | section 125(2) |

acquisition (in Chapter 8 of Part 3) | section 197(2) |

the acquisition (in Chapter 8 of Part 3) | section 192(4) |

acquisition (in Chapter 9 of Part 3) | section 200(2) |

the acquisition (in Chapter 4 of Part 7) | section 447(2) |

administrator (in Chapter 2 of Part 6) | section 400(1) |

age of a car or van (in Chapter 6 of Part 3) | section 171(3) |

agency contract (in Chapter 7 of Part 2) | section 47(1) |

annual rental value (in Chapter 10 of Part 3) | section 207 |

annual value (in Chapter 5 of Part 3) | section 110 |

approved (in Chapter 8 of Part 9) | section 604 |

approved (in relation to retirement benefits scheme) (in Chapter 6 of Part 9) | section 586(1) |

approved retirement benefits scheme (in Chapter 6 of Part 9) | section 587(1) |

as a director or employee, in relation to the acquisition of an interest in shares (in Chapter 2 of Part 7) | section 423 |

as a director or employee, in relation to the acquisition of shares or an interest in shares (in Chapter 3 of Part 7) | section 436 |

as a director or employee, in relation to the acquisition of shares or an interest in shares (in Chapter 4 of Part 7) | section 447(4), (5) |

asset (in Chapter 4 of Part 11) | section 701 |

assign, in relation to a share option (in Chapter 5 of Part 7) | section 483(1) |

assignment (in the application of the Act to Scotland) | section 721(2) |

associate (in Chapter 8 of Part 2) | section 60 |

associate (in Chapter 11 of Part 7) | section 549(4) |

associated company (in Chapter 8 of Part 2) | section 61(1) |

associated company (in Chapter 4 of Part 7) | section 470(1) |

available for private use (in Chapter 6 of Part 3) | section 118(1) |

basic rate | section 832(1) of ICTA |

benefit (in Chapter 10 of Part 3) | section 201(2) |

benefit (in Chapter 3 of Part 6) | section 402 |

the benefits code (in the employment income Parts) | section 63(1) |

the Board of Inland Revenue | section 720(2) |

body of persons | section 832(1) of ICTA |

business (in Chapter 8 of Part 2) | section 61(1) |

business travel (in Chapter 6 of Part 3) | section 171(1) |

business travel (in Chapter 2 of Part 4) | section 236(1) |

capital allowance | section 832(1) of ICTA |

car (in Chapter 6 of Part 3) | section 115(1) |

car (in Chapter 2 of Part 4) | section 235(2) |

car (in Chapter 3 of Part 4) | section 249 |

car is available to an employee (in Chapter 6 of Part 3) | section 116(1) |

car first made available to an employee (in Chapter 6 of Part 3) | section 116(2)(a) |

car made available by reason of employment (in Chapter 6 of Part 3) | section 117 |

car with a CO_{2} emissions figure (in Chapter 6 of Part 3) | section 134(1) |

car without a CO_{2} emissions figure (in Chapter 6 of Part 3) | section 134(2) |

cash voucher | section 721(1) |

charging provisions of Chapter 4 of Part 2 (in the employment income Parts) | section 14(3) |

charging provisions of Chapter 5 of Part 2 (in the employment income Parts) | section 20(3) |

cheque voucher (in Chapter 4 of Part 3) | section 84(4) |

child, children | section 832(5) of ICTA, and see section 721(6) |

close company | section 832(1) of ICTA |

company | section 832(1) of ICTA |

company (in Chapter 8 of Part 2) | section 61(1) |

company (in Chapter 5 of Part 7) | section 487(1) |

company vehicle (in Chapter 2 of Part 4) | section 236(2) |

connected (in the context of “connected person” or one person being “connected” with another) | section 839 of ICTA (see section 718) |

the Contributions and Benefits Act (in Chapter 5 of Part 7) | section 487(1) |

control | section 840 of ICTA (see section 719) |

control (in the benefits code) | section 69 |

convertible, in relation to shares (in Chapter 3 of Part 7) | section 435(2) |

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 or van) (in Chapter 6 of Part 3) | section 171(2) |

deductible payment (in Part 8) | section 558 |

the deductibility provisions (in Part 5) | section 332 |

dependent subsidiary (in Chapter 4 of Part 7) | section 467 |

diesel (in Chapter 6 of Part 3) | section 171(1) |

director (in the benefits code) | section 67(1) |

director (in Chapter 1 of Part 6) | section 386(5) |

director (in Chapter 2 of Part 7) | section 434(1) |

director (in Chapter 3 of Part 7) | section 446(1) |

director (in Chapter 4 of Part 7) | section 470(1) |

director (in Chapter 5 of Part 7) | section 487(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 832(1) of ICTA |

domiciled in the United Kingdom | section 721(3) |

donations (in Part 12) | section 714(1) |

earnings (in the employment income Parts) | section 62 and see section 721(7) |

earnings (from which deductions are allowed) (in Part 5) | section 327(2)(a) |

earnings charged on receipt (in Part 5) | section 335(4) |

earnings charged on remittance (in Part 5) | section 335(4) |

earnings “for” a tax year (in Chapter 4 of Part 2) | section 16 |

earnings “for” a tax year (in Chapter 5 of Part 2) | section 29 |

earnings-only exemption | section 227(2) |

EC certificate of conformity (in Chapter 6 of Part 3) | section 171(1) |

EC type-approval certificate (in Chapter 6 of Part 3) | section 171(1) |

eligible period (in Chapter 6 of Part 5) | section 378(2) |

employed (in the employment income Parts) | sections 4 and 5(2)(a) |

employed (in the benefits code) | section 66(1)(b) |

employee (in the employment income Parts) | sections 4 and 5(2)(b) |

employee (in the benefits code) | section 66(1)(b) (see also section 216(5)) |

employee (in Chapter 3 of Part 3) | section 70(4) |

employee (in Chapter 8 of Part 3) | section 197(1) |

employee (in Chapter 9 of Part 3) | section 200(1) |

employee (in Chapter 10 of Part 3) | section 201(5) |

employee (in Chapter 1 of Part 6) | section 386(5) |

employee (in Chapter 2 of Part 6) | section 400(1) |

employee (in Chapter 2 of Part 7) | section 434(1) |

the employee (in Chapter 2 of Part 7) | section 422(1) |

employee (in Chapter 3 of Part 7) | section 446(1) |

the employee (in Chapter 3 of Part 7) | section 435(1) |

employee (in Chapter 4 of Part 7) | section 470(1) |

the employee (in Chapter 4 of Part 7) | section 447(1) |

employee (in Chapter 5 of Part 7) | section 487(1) |

the employee (in Chapter 5 of Part 7) | section 471(4) |

employee (in Chapter 10 of Part 7) | section 548(1) |

employee (in Chapter 11 of Part 7) | section 549(5) |

employee (in Part 8) | section 562(2) |

employee (in Chapter 6 of Part 9) | section 588(1) |

employee (in Chapter 13 of Part 9) | section 628(1) |

employee (in Part 11) | section 712(1) |

employee benefit trust (in Chapter 11 of Part 7) | section 550 |

employee-controlled (in relation to a company) (in Chapter 4 of Part 7) | section 468 |

the employee’s interest (in Chapter 2 of Part 7) | section 422(2) |

the employee offer (in Chapter 10 of Part 7) | section 544(1) |

employer (in the employment income Parts) | sections 4 and 5(2)(c) |

employer (in the benefits code) | section 66(1)(b) |

the employer (in the benefits code) | section 66(2)(b) |

employer (in Chapter 1 of Part 6) | section 386(5) |

employer (in Part 8) | section 562(2) |

employer (in Part 11) | section 712(1) |

the employer company (in Chapter 2 of Part 7) | section 422(2) |

the employer company (in Chapter 3 of Part 7) | section 435(4) |

the employer company (in Chapter 4 of Part 7) | section 447(3) |

employer’s national insurance contributions (in Chapter 8 of Part 2) | section 61(1) |

employment (in the employment income Parts) | sections 4 and 5(1) |

employment (in the benefits code) | section 66(1)(a) |

the employment (in the benefits code) | section 66(2)(a) |

employment (in Chapter 1 of Part 6) | section 386(5) |

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 shares (in Chapter 9 of Part 3) | section 198(2) |

the employment-related shares (in Chapter 8 of Part 3) | section 192(4) |

engagement to which Chapter 8 of Part 2 applies (in Chapter 8 of Part 2) | section 49(5) |

excluded benefits (in Chapter 10 of Part 3) | section 202 |

excluded employment (in the benefits code) | section 63(4) |

excluded employment (in Part 4) | section 239(9) |

excluded services (in Chapter 7 of Part 2) | section 47(2) |

exempt approved scheme (in Chapter 13 of Part 9) | section 628(1) |

exempt income (for the purposes of the employment income Parts) | section 8 |

exempt income (for the purposes of Part 9) | section 566(3) |

exempt income (for the purposes of Part 10) | section 656(2) |

ex-spouse (in Chapter 2 of Part 6) | section 400(1) |

ex-spouse (in Chapter 6 of Part 9) | section 588(1) |

foreign employer | section 721(1) |

former approved superannuation fund (in Chapter 7 of Part 9) | section 594(1) |

former employee (in Part 8) | section 562(1) |

former employer (in relation to former employee) (in Part 8) | section 563 |

former employment (in relation to former employee) (in Part 8) | section 563 |

General Commissioners | section 2 of TMA 1970 |

general earnings | section 7(3) |

held by outside shareholders (in Chapter 4 of Part 7) | section 469 |

House of Commons Members' Fund (in Chapter 12 of Part 9) | section 620 |

the included amount (in Chapter 5 of Part 5) | section 369(2) |

income withdrawal (in Chapter 8 of Part 9) | section 604 |

individual learning account training (in Chapter 4 of Part 4) | section 256 |

initial extra accessory (in Chapter 6 of Part 3) | section 126(2) |

the Inland Revenue | section 720(1) |

interest | section 832(1) of ICTA |

interest in residence (in Chapter 7 of Part 4) | section 276(3) |

interest in shares (in Chapter 8 of Part 3) | section 197(1) |

interest in shares (in Chapter 9 of Part 3) | section 200(1) |

interest in shares (in Chapter 4 of Part 7) | section 470(1) |

last day on which car available (in Chapter 6 of Part 3) | section 116(2)(b) |

later accessory (in Chapter 6 of Part 3) | section 126(3) |

the limitation day (in Chapter 7 of Part 4) | section 274 |

list price (of a car) (in Chapter 6 of Part 3) | section 123(1) |

list price (of accessories) (in Chapter 6 of Part 3) | section 127 |

listed provision (in Chapter 11 of Part 7) | section 549(2) |

loan (in Chapter 7 of Part 3) | section 173(2)(a) |

local authority | section 842A of ICTA |

lower-paid employment (in Chapter 11 of Part 3) | section 217 |

making a loan (in Chapter 7 of Part 3) | section 173(2)(b) |

market value (in Chapter 8 of Part 3) | section 197(1) |

market value (in Chapter 9 of Part 3) | section 200(1) |

market value (in Chapter 2 of Part 7) | section 434(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) |

net taxable earnings (for the purposes of Part 2) | section 11 |

net taxable specific income (for the purposes of Part 2) | section 12 |

non-approved retirement benefits scheme (in Chapter 1 of Part 6) | section 387(2) |

non-approved retirement benefits scheme (in Chapter 2 of Part 6) | section 400(1) |

non-cash voucher | section 721(1) |

non-standard accessory (in Chapter 6 of Part 3) | section 125(4) |

the normal self-assessment filing date | section 721(1) |

notice | section 832(1) of ICTA |

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 |

only conditional (interest in shares) (in Chapter 2 of Part 7) | section 424 |

ordinary commuting (in Chapter 3 of Part 4) | section 249 |

ordinary share capital | section 832(1) of ICTA |

original pensioner (in Chapter 14 of Part 9) | section 630(1) |

passenger payments (in Chapter 2 of Part 4) | section 233(3) |

PAYE income | section 683 |

PAYE provisions (in Chapter 8 of Part 2) | section 61(1) |

PAYE regulations | section 684(8) |

payment for the employment-related shares (in Chapter 8 of Part 3) | section 197(3) |

pension (in Chapter 3 of Part 9) | section 570 |

pension (in Chapter 4 of Part 9) | section 574 |

pension (in Chapter 11 of Part 9) | section 615(7) |

pension (in Chapter 18 of Part 9) | section 647(4) |

pension income | section 566(2) |

permanent workplace (in Chapter 3 of Part 4) | section 249 |

permanent workplace (in Part 5) | section 339(2) |

person involved in providing the accommodation (in Chapter 5 of Part 3) | section 112 |

person paying an amount (in Chapter 2 of Part 5) | section 333(2) |

personal pension arrangements (in Chapter 8 of Part 9) | section 604 |

personal pension scheme (in Chapter 8 of Part 9) | section 604 |

personal representatives | section 721(1) |

persons providing a benefit (in Chapter 10 of Part 3) | section 209 |

post-employment earnings (in relation to former employee) (in Part 8) | section 563 |

premium (in relation to qualifying insurance contract) (in Chapter 2 of Part 5) | section 346(3)(a) |

premium (in relation to qualifying insurance contract) (in Part 8) | section 558(3)(a) |

pre-1973 pension (in Chapter 14 of Part 9) | section 630(2) |

prescribed (in Chapter 5 of Part 11) | section 707 |

price of a car (in Chapter 6 of Part 3) | section 122 |

private use (in Chapter 6 of Part 3) | section 118(2) |

the property, in relation to living accommodation (in Chapter 5 of Part 3) | section 113 |

provision of benefits in respect of an employee (in Chapter 1 of Part 6) | section 386(6) |

provision of cash voucher for employee (in Chapter 4 of Part 3) | section 74 |

provision of credit-token for employee (in Chapter 4 of Part 3) | section 91(a) |

provision of non-cash voucher for employee (in Chapter 4 of Part 3) | section 83 |

provision of relevant benefits (in Chapter 2 of Part 6) | section 400(2) |

the public offer (in Chapter 10 of Part 7) | section 544(1) |

published price of the manufacturer, importer or distributor of the accessory (in Chapter 6 of Part 3) | section 129(1) |

published price of the manufacturer, importer or distributor of the car (in relation to accessory) (in Chapter 6 of Part 3) | section 128(1) |

qualifying accessory (in Chapter 6 of Part 3) | section 125(1) |

qualifying journey (in Chapter 3 of Part 4) | section 249 |

readily convertible asset (in Chapter 4 of Part 11) | section 702 |

receipt of cash voucher by employee (in Chapter 4 of Part 3) | section 74 |

receipt of money earnings (in Chapter 4 of Part 2) | section 18 |

receipt of money earnings (in Chapter 5 of Part 2) | section 31 |

receipt of non-cash voucher by employee (in Chapter 4 of Part 3) | section 83 |

receipt of non-money earnings (in Chapter 4 of Part 2) | section 19 |

receipt of non-money earnings (in Chapter 5 of Part 2) | section 32 |

registrant discount (in Chapter 10 of Part 7) | section 547 |

relative (in Chapter 2 of Part 6) | section 400(1) |

release, in relation to a share option (in Chapter 5 of Part 7) | section 483 |

relevant benefits (in Chapter 1 of Part 6) | section 386(5) |

relevant benefits (in Chapter 2 of Part 6) | section 400(1) |

relevant engagements (in Chapter 8 of Part 2) | section 50(4) |

relevant retirement benefit (in relation to former employee) (in Part 8) | section 563 |

relevant statutory scheme (in Chapter 13 of Part 9) | section 628(1) |

relevant taxes (in Chapter 6 of Part 3) | section 171(1) |

remittance of earnings (in Chapter 5 of Part 2) | section 33 |

remuneration (in Chapter 7 of Part 2) | section 47(3) |

residence, former residence and new residence (in Chapter 7 of Part 4) | section 276(1), (2) |

retirement annuity contract (in Chapter 9 of Part 9) | section 606 |

retirement benefits scheme (in Chapter 1 of Part 6) | section 387(1) |

retirement benefits scheme (in Chapter 6 of Part 9) | section 586(1) |

road fuel gas (in Chapter 6 of Part 3) | section 171(1) |

Schedule A business | section 832(1) of ICTA |

secondary Class 1 contributions (in Chapter 5 of Part 7) | section 487(1) |

share option (in Chapter 5 of Part 7) | section 471(4) |

the share option (in Chapter 5 of Part 7) | section 471(4) |

shares (in Chapter 8 of Part 3) | section 197(1) |

shares (in Chapter 9 of Part 3) | section 200(1) |

shares (in Chapter 2 of Part 7) | section 434(1) |

the shares (in Chapter 2 of Part 7) | section 422(2) |

shares (in Chapter 3 of Part 7) | section 446(1) |

the shares (in Chapter 3 of Part 7) | section 435(4) |

shares (in Chapter 4 of Part 7) | section 470(1) |

the shares (in Chapter 4 of Part 7) | section 447(2) |

shares (in Chapter 5 of Part 7) | section 487(1) |

shares (in Chapter 10 of Part 7) | section 548(1) |

ship (in Chapter 6 of Part 5) | section 385 |

social security income | section 657(2) |

Special Commissioners | section 4 of TMA 1970 |

specific employment income | section 7(4) |

standard accessory (in Chapter 6 of Part 3) | section 125(4) |

51% subsidiary | section 838(1) of ICTA |

Table A (in Part 10) | section 657(5) |

Table B (in Part 10) | section 657(6) |

tax | section 832(3) of ICTA |

tax credit | section 832(1) of ICTA |

taxable benefit (in Chapter 5 of Part 11) | section 707 |

taxable benefits (in Part 10) | section 657(3) |

taxable cheap loan (in Chapter 7 of Part 3) | section 175(2) |

taxable earnings (in the employment income Parts) | section 10(2) |

taxable employment under Part 2 (in the benefits code) | section 66(3) |

taxable pension income (in Part 9) | section 567(3), (4) |

the taxable period (in Chapter 5 of Part 3) | section 102(2) |

taxable person (in Chapter 3 of Part 6) | section 403(6) |

taxable social security income (in Part 10) | section 658(4)-(7) |

taxable specific income (in the employment income Parts) | section 10(3) |

tax year | section 721(1) |

the tax year (in Part 5) | section 327(2)(b) |

the tax year 2003-04 etc. | section 721(1) |

terms (in Chapter 2 of Part 7) | section 434(1) |

terms (in Chapter 3 of Part 7) | section 446(1) |

total income | section 835 of ICTA |

trade | section 832(1) of ICTA |

transport voucher (in Chapter 4 of Part 3) | section 84(3) |

United Kingdom | section 830 of ICTA |

UK approval certificate (in Chapter 6 of Part 3) | section 171(1) |

use of credit-token by employee (in Chapter 4 of Part 3) | section 91(b) |

value (in relation to shares) (in Chapter 4 of Part 7) | section 470(1) |

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 |

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) |

#### PrintThe Whole Act

#### PrintThis Schedule only

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

**Latest Available (revised):**The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

**Original (As Enacted or Made): **The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

- the original print PDF of the as enacted version that was used for the print copy
- correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources