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Changes over time for: Cross Heading: Index of defined expressions


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 01/04/2009
Status:
Point in time view as at 06/04/2007.
Changes to legislation:
There are currently no known outstanding effects for the Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Index of defined expressions.

Changes to Legislation
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Index of defined expressionsU.K.
100U.K.In the SIP code the following expressions are defined or otherwise explained by the provisions indicated below:
accumulation period | paragraph 51 |
approval, approved | section 488(4) (and see paragraph 83(4)) |
articles of association | paragraph 99(1) |
associated company | paragraph 94 (and see paragraph 29(3)) |
award of shares | paragraph 5(1) |
. . . | . . . |
building society | [section 989 of ITA 2007] |
ceasing to be in relevant employment (in relation to a participant) | paragraph 95 |
ceasing to be subject to plan (in relation to shares) | paragraph 97 |
child | [section 721(6)] |
close company | [section 989 of ITA 2007] (and see paragraph 20(4)) |
company | paragraph 99(1) |
the company (in relation to a SIP) | paragraph 2(2) |
company reconstruction (in Part 11 of this Schedule) | paragraph 86(1) |
connected person | section 718 |
consortium (member of) | paragraph 99(3) |
constituent company | paragraph 4(3) |
control | section 719 (and see paragraphs 29(5), 37(6) and 94(3)) |
distribution | [section 989 of ITA 2007] |
dividend shares | paragraph 62(3)(b) |
earnings | section 62 and see section 721(7) |
eligible shares (in Part 4 of this Schedule) | paragraph 25(2) |
employee, employed, employer and employment | section 4 |
the employment requirement | paragraph 15(3) |
forfeiture, provision for | paragraph 99(1) |
free shares | paragraph 2(1)(a) |
group company | paragraph 99(1) |
group of companies | paragraph 99(1) |
group plan | paragraph 4(2) |
holding period | paragraph 36 (and see paragraph 67) |
. . . | |
market value (of shares) | paragraph 92 |
matching shares | paragraph 3(1) |
notice (except in paragraph 54 or 55) | [section 989 of ITA 2007] |
ordinary share capital | [section 989 of ITA 2007] |
parent company | paragraph 4(1) |
participant (in relation to a SIP) | paragraph 5(4) |
participant’s plan shares | paragraph 99(1) (and see paragraph 87(1)) |
participation in an award of shares | paragraph 5(3) |
partnership share agreement | paragraph 44 |
partnership share money | paragraph 45(2) |
partnership shares | paragraph 2(1)(b) |
PAYE deduction | section 488(4) |
PAYE obligations | paragraph 99(1) |
PAYE regulations | section 684(8) |
performance allowances | paragraph 34(4) |
personal representatives | [section 989 of ITA 2007] |
plan requirements (in relation to a SIP) | paragraph 2(2) |
plan shares (in relation to a SIP) | paragraph 99(1) (and see paragraphs 86 to 88) |
the plan trust | paragraph 71(3) |
provision for forfeiture | paragraph 99(1) |
qualifying corporate bond | paragraph 99(1) |
qualifying employee | paragraph 8(6) |
recognised stock exchange | [section 1005 of ITA 2007] |
redundancy | paragraph 99(1) |
reinvestment | paragraph 62(3)(a) |
relevant employment | paragraph 95(2) |
rights arising under a rights issue | paragraph 99(1) |
salary | paragraph 43(4) |
share incentive plan (“SIP”) | section 488(4) |
shares | paragraph 99(2) (and in the context of a new holding, paragraph 87(6)) |
the SIP code | section 488(3) |
Special Commissioners | section 4 of TMA 1970 |
the specified retirement age | paragraph 98(1) |
tax | section 832(3) of ICTA [(as applied by section 989 of ITA 2007)] |
tax year | [section 4(2) of ITA 2007 (as applied by section 989 of that Act)] |
the trustees | paragraphs 2(2), 71(1) |
the trust instrument | paragraph 71(3) |
withdrawal of shares from plan | paragraph 96(1) |
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