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Income Tax (Earnings and Pensions) Act 2003
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Part 2Index 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) | 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 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) |
| 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) |
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