accessory (in Chapter 6 of Part 3)

F17sections 125(2) and 125A(2)

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F35the acquisition (in Chapters 1 to 4 of Part 7)

section 421B(8) (see also section 446Q(4))

F28. . .

F28. . .

F35the acquisition (in Chapter 5 of Part 7)

section 471(5)

F25. . .

F25. . .

F41adjusted net income (in Chapter 8 of Part 10)

section 681H

age of a car F11... (in Chapter 6 of Part 3)

section 171(3)

agency contract (in Chapter 7 of Part 2)

section 47(1)

F57amount 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

F25. . .

F25. . .

F25. . .

F25. . .

F25. . .

F25. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

asset (in Chapter 4 of Part 11)

section 701

F28. . .

F28. . .

assignment (in the application of the Act to Scotland)

F50section 1008(1) of ITA 2007

associate (in Chapter 8 of Part 2)

section 60

F38associate (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)

F35associated company (in section 421H(1) and Chapters 2 to 4 of Part 7)

section 421H(2)

F28. . .

F28. . .

F35associated person (in Chapters 1 to 4 of Part 7)

section 421C

F35associated person (in Chapter 5 of Part 7)

section 472

available for private use (in Chapter 6 of Part 3)

section 118(1)

basic rate

F42section 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)

F24the Commissioners for Her Majesty’s Revenue and Customs

section 720(2)

body of persons

F39section 989 of ITA 2007

business (in Chapter 8 of Part 2)

section 61(1)

F38business (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)

F26sections 235A and 236(1)

capital allowance

F14section 989 of ITA 2007

car (in Chapter 6 of Part 3)

section 115(1)

car (in Chapter 2 of Part 4)

section 235(2)

car (in Chapter 3 of Part 4)

section 249

car is available to an employee (in Chapter 6 of Part 3)

section 116(1)

car first made available to an employee (in Chapter 6 of Part 3)

section 116(2)(a)

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

section 117

car with a CO₂ emissions figure (in Chapter 6 of Part 3)

section 134(1)

car without a CO₂ emissions figure (in Chapter 6 of Part 3)

section 134(2)

cash voucher

section 721(1)

F35chargeable 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

F20... section 721(6)

F38the client (in Chapter 9 of Part 2)

section 61D(4)

close company

F27section 989 of ITA 2007

company

F6section 992 of ITA 2007

company (in Chapter 8 of Part 2)

section 61(1)

F58company (in Chapter 10A of Part 4)

section 312I

F28. . .

F28. . .

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)

F34section 993 of ITA 2007 (see section 718)

F35consideration (in Chapters 2 to 5 of Part 7)

sections 421(2) and 421A

F35consideration given for the acquisition of employment-related securities (in Chapters 2 to 3A of Part 7)

section 421I

F28. . .

F28. . .

F22the Contributions and Benefits Act

section 721(1)

control

F55section 995 of ITA 2007 (see section 719)

control (in the benefits code)

section 69

F28. . .

F28. . .

F35convertible 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 F11...) (in Chapter 6 of Part 3)

section 171(2)

deductible payment (in Part 8)

section 558

the deductibility provisions (in Part 5)

section 332

F45dependants' income withdrawal (in Chapter 5A of Part 9)

section 579D

F28. . .

F28. . .

diesel (in Chapter 6 of Part 3)

section 171(1)

director (in the benefits code)

section 67(1)

F25. . .

F25. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

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

F19section 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)

F28. . .

F28. . .

F28. . .

F28. . .

employee (in Chapter 10 of Part 3)

section 201(5)

F25. . .

F25. . .

F25. . .

F25. . .

F35the employee (in Chapters 1 to 4 of Part 7)

section 421B(8)

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F35the 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)

F25. . .

F25. . .

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

F35employee-controlled (in Chapters 2 to 4 of Part 7)

section 421H(1)

F28. . .

F28. . .

F28. . .

F28. . .

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)

F25. . .

F25. . .

F35the employer (in Chapters 1 to 4 of Part 7)

section 421B(8)

F35the employer (in Chapter 5 of Part 7)

section 471(5)

employer (in Part 8)

section 562(2)

employer (in Part 11)

section 712(1)

F5employer-financed retirement benefits scheme (in Chapter 2 of Part 6)

section 393A

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

employer’s national insurance contributions (in Chapter 8 of Part 2)

section 61(1)

F38employer'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)

F25. . .

F25. . .

F35the employment (in Chapters 1 to 4 of Part 7)

section 421B(8)

F35the 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

F35employment-related securities (in Chapters 1 to 5 of Part 7)

section 421B(8) (see also section 484(4))

F35employment-related securities option (in Chapter 5 of Part 7)

section 471(5)

F28. . .

F28. . .

F28. . .

F28. . .

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

F61. . .

F61. . .

F61. . .

F61. . .

excluded services (in Chapter 7 of Part 2)

section 47(2)

F25. . .

F25. . .

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)

F25. . .

F25. . .

F25. . .

F25. . .

foreign employer

section 721(1)

F25. . .

F25. . .

F8former civil partner (in Chapter 2 of Part 6)

section 588(1)

F8former 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

F59. . .

F59. . .

general earnings

section 7(3)

F60generally accepted accounting practice

F54section 997 of ITA 2007

F28. . .

F28. . .

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)

F45income withdrawal (in Chapter 5A of Part 9)

section 579D

F25. . .

F25. . .

individual learning account training (in Chapter 4 of Part 4)

section 256

initial extra accessory (in Chapter 6 of Part 3)

section 126(2)

F48. . .

F48. . .

F23. . .

F23. . .

F35interest, 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)

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

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

F31section 999 of ITA 2007

F61. . .

F61. . .

F46lower-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)

F38managed service company (in Chapter 9 of Part 2)

section 61B

F28. . .

F28. . .

F28. . .

F28. . .

F35market value (in Chapters 1 to 5 of Part 7)

section 421(1)

F28. . .

F28. . .

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)

F38national insurance contributions (in Chapter 9 of Part 2)

section 61J

F7net 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

F25. . .

F25. . .

F25. . .

F25. . .

non-cash voucher

section 721(1)

F35non-commercial increase (in Chapter 3B of Part 7)

section 446K(4)

F35non-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

F18section 989 of ITA 2007

notice

F3section 989 of ITA 2007

F35the 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

F44offshore installation

F21sections 1001 and 1002 of ITA 2007

F28. . .

F28. . .

F57optional remuneration arrangements (in the benefits code)

section 69A

ordinary commuting (in Chapter 3 of Part 4)

section 249

ordinary share capital

F53section 989 of ITA 2007

original pensioner (in Chapter 14 of Part 9)

section 630(1)

F40the overseas part

section 989 of ITA 2007

passenger payments (in Chapter 2 of Part 4)

section 233(3)

F41partner (in Chapter 8 of Part 10)

section 681G

PAYE income

section 683

PAYE provisions (in Chapter 8 of Part 2)

section 61(1)

F38PAYE provisions (in Chapter 9 of Part 2)

section 61J

PAYE regulations

section 684(8)

F28. . .

F28. . .

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)

F4pension 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)

F25. . .

F25. . .

F25. . .

F25. . .

personal representatives

F51section 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

F25. . .

F25. . .

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

F25. . .

F25. . .

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

F52. . .

F52. . .

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

F15. . .

F15. . .

F35recognised stock exchange

F29section 1005 of ITA 2007

F49registered pension scheme

F2section 150(2) of FA 2004 (as applied by section 989 of ITA 2007)

registrant discount (in Chapter 10 of Part 7)

section 547

F25. . .

F25. . .

F28. . .

F28. . .

F25. . .

F25. . .

F5relevant benefits (in Chapter 2 of Part 6)

section 393B

F30relevant debt (in Part 11)

section 684(7AA)

F25. . .

F25. . .

relevant engagements (in Chapter 8 of Part 2)

section 50(4)

F35relevant period (in Chapter 3B of Part 7)

section 446O

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

section 563

F38the relevant services (in Chapter 9 of Part 2)

section 61D(4)

F25. . .

F25. . .

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)

F5responsible person (in Chapter 2 of Part 6)

section 399A

F35restricted securities and restricted interest in securities (in Chapters 2, 3A and 3B of Part 7)

sections 423 and 424

F35restriction (in Chapters 2, 3A and 3B of Part 7)

section 432(8)

F25. . .

F25. . .

retirement benefits scheme (in Chapter 1 of Part 6)

section 387(1)

F25. . .

F25. . .

road fuel gas (in Chapter 6 of Part 3)

section 171(1)

F1. . .

F1. . .

F28. . .

F28. . .

F35secondary Class 1 contributions (in Chapter 5 of Part 7)

section 484(7)

F35securities (in Chapters 1 to 5 of Part 7)

section 420

F35securities option (in Chapters 1 to 5 of Part 7)

section 420(8)

F28. . .

F28. . .

F28. . .

F28. . .

F35shares (in Chapters 1 to 5 of Part 7)

section 420(8)

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

F28. . .

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)

F56. . .

F56. . .

specific employment income

section 7(4)

F40split year

section 989 of ITA 2007

standard accessory (in Chapter 6 of Part 3)

section 125(4)

F8stepchild (in Parts 4 and 5

F10section 246 of the Civil Partnership Act 2004 (as applied by section 989 of ITA 2007)

51% subsidiary

F36section 989 of ITA 2007

Table A (in Part 10)

section 657(5)

Table B (in Part 10)

section 657(6)

tax

F32section 989 of ITA 2007

F43. . .

F43. . .

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 F13102(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

F47section 4(2) of ITA 2007 (as applied by section 989 of that Act)

the tax year (in Part 5)

section 327(2)(b)

the tax year 2003-04 etc.

F9section 4(4) of ITA 2007 (as applied by section 989 of that Act)

F28. . .

F28. . .

F28. . .

F28. . .

total income

F33section 23 of ITA 2007 (as applied by section 989 of that Act)

trade

F16section 989 of ITA 2007

F58trade (in Chapter 10A of Part 4)

section 312I

transport voucher (in Chapter 4 of Part 3)

section 84(3)

F37tribunal

section 989 of ITA 2007

United Kingdom

F12section 1013 of ITA 2007

UK approval certificate (in Chapter 6 of Part 3)

section 171(1)

F40the UK part

section 989 of ITA 2007

F1. . .

F1. . .

use of credit-token by employee (in Chapter 4 of Part 3)

section 91(b)

F35valuation date (in Chapter 3B of Part 7)

section 446O

F28. . .

F28. . .

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

F35variation, in relation to a restriction (in Chapter 2 of Part 7)

section 427(4)

F41week (in Chapter 8 of Part 10)

section 681H

F38the 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)