Income Tax Act 2007

Income Tax (Earnings and Pensions) Act 2003 (c. 1)

446 (1) Amend Part 2 of Schedule 1 (defined expressions) as follows.

(2) In the entry for “assignment (in the application of the Act to Scotland)”, in the second column, for “section 721(2)” substitute “section 1008(1) of ITA 2007”.

(3) In the entry for “basic rate”, in the second column, for “section 832(1) of ICTA” substitute “section 6(2) of ITA 2007 (as applied by section 989 of that Act)”.

(4) In the entry for “body of persons”, in the second column, for “section 832(1) of ICTA” substitute “section 989 of ITA 2007”.

(5) In the entry for “capital allowance”, in the second column, for “section 832(1) of ICTA” substitute “section 989 of ITA 2007”.

(6) In the entry for “child, children”, in the second column, omit “section 832(5) of ICTA, and see”.

(7) In the entry for “close company”, in the second column, for “section 832(1) of ICTA” substitute “section 989 of ITA 2007”.

(8) In the entry for “company”, in the second column, for “section 832(1) of ICTA” substitute “section 992 of ITA 2007”.

(9) In the entry for “connected”, in the second column, for “section 839 of ICTA” substitute “section 993 of ITA 2007”.

(10) In the entry for “control”, in the second column, for “section 840 of ICTA” substitute “section 995 of ITA 2007”.

(11) In the entry for “distribution”, in the second column, for “section 832(1) of ICTA” substitute “section 989 of ITA 2007”.

(12) In the entry for “generally accepted accounting practice”, in the second column, for “section 832(1) of ICTA” substitute “section 997 of ITA 2007”.

(13) Omit the entry for “interest”.

(14) In the entry for “local authority”, in the second column, for “section 842A of ICTA” substitute “section 999 of ITA 2007”.

(15) After the entry for “national insurance contributions” insert—

“net income

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

(16) In the entry for “the normal self-assessment filing date”, in the second column, for “section 721(1)” substitute “section 989 of ITA 2007”.

(17) In the entry for “notice”, in the second column, for “section 832(1) of ICTA” substitute “section 989 of ITA 2007”.

(18) In the entry for “offshore installation”, in the second column, for “section 837C of ICTA” substitute “sections 1001 and 1002 of ITA 2007”.

(19) In the entry for “ordinary share capital”, in the second column, for “section 832(1) of ICTA” substitute “section 989 of ITA 2007”.

(20) In the entry for “personal representatives”, in the second column, for “section 721(1)” substitute “section 989 of ITA 2007”.

(21) In the entry for “recognised stock exchange”, in the second column, for “section 841 of ICTA” substitute “section 1005 of ITA 2007”.

(22) In the entry for “registered pension scheme”, in the second column, for “section 832(1) of ICTA” substitute “section 150(2) of FA 2004 (as applied by section 989 of ITA 2007)”.

(23) In the entry for “Schedule A business”, in the second column, for “section 832(1) of ICTA” substitute “section 989 of ITA 2007”.

(24) In the entry for “stepchild”, in the second column, for “section 832(1) of ICTA” substitute “section 246 of the Civil Partnership Act 2004 (as applied by section 989 of ITA 2007)”.

(25) In the entry for “51% subsidiary”, in the second column, for “section 838(1) of ICTA” substitute “section 989 of ITA 2007”.

(26) In the entry for “tax”, in the second column, at the end insert “(as applied by section 989 of ITA 2007)”.

(27) In the entry for “tax credit”, in the second column, for “section 832(1) of ICTA” substitute “section 397(1) of ITTOIA 2005 (as applied by section 989 of ITA 2007)”.

(28) In the entry for “tax year”, in the second column, for “section 721(1)” substitute “section 4(2) of ITA 2007 (as applied by section 989 of that Act)”.

(29) In the entry for “the tax year 2003-04 etc”, in the second column, for “section 721(1)” substitute “section 4(4) of ITA 2007 (as applied by section 989 of that Act)”.

(30) In the entry for “total income” for “section 835 of ICTA” substitute “section 23 of ITA 2007 (as applied by section 989 of that Act)”.

(31) In the entry for “trade”, in the second column, for “section 832(1) of ICTA” substitute “section 989 of ITA 2007”.

(32) In the entry for “United Kingdom”, in the second column, for “section 830 of ICTA” substitute “section 1013 of ITA 2007”.

(33) In the entry for “UK property business”, in the second column, omit “section 832(1) of ICTA and” and at the end insert “(as applied by section 989 of ITA 2007)”.