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

This is the original version (as it was originally enacted).

*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) |

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