SCHEDULE 1Abbreviations and defined expressions
Part 1Abbreviations of Acts and instruments
F1FA followed by a year | The Finance Act of that year |
F(No.2)A followed by a year | The Finance (No.2) Act of that year. |
F2ETA(NI) 1950 | The Employment and Training Act (Northern Ireland) 1950 (c. 29 (N.I.)) |
TMA 1970 | The Taxes Management Act 1970 (c. 9) |
ICTA 1970 | The Income and Corporation Taxes Act 1970 (c. 10) |
F3. . . | F3. . . |
F3. . . | F3. . . |
F2ETA 1973 | The Employment and Training Act 1973 (c. 50) |
OPA 1973 | The Overseas Pensions Act 1973 (c. 21) |
F3. . . | F3. . . |
F3. . . | F3. . . |
F3. . . | F3. . . |
F3. . . | F3. . . |
ICTA | The Income and Corporation Taxes Act 1988 (c. 1) |
F3. . . | F3. . . |
F3. . . | F3. . . |
SSCBA 1992 | The Social Security Contributions and Benefits Act 1992 (c. 4) |
SSCB(NI)A 1992 | The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) |
TCGA 1992 | The Taxation of Chargeable Gains Act 1992 (c. 12) |
VERA 1994 | The Vehicle Excise and Registration Act 1994 (c. 22) |
F3. . . | F3. . . |
JSA 1995 | The Jobseekers Act 1995 (c. 18) |
CSA 1995 | The Child Support Act 1995 (c. 34) |
CS(NI)O 1995 | The Child Support (Northern Ireland) Order 1995 (S.I. 1995/2702 (N.I. 13)) |
JS(NI)O 1995 | The Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/2705 (N.I. 15)) |
F3. . . | F3. . . |
ERA 1996 | The Employment Rights Act 1996 (c. 18) |
ER(NI)O 1996 | The Employment Rights (Northern Ireland) Order 1996 (S.I. 1996/1919 (N.I. 16)) |
F3. . . | F3. . . |
WRPA 1999 | The Welfare Reform and Pensions Act 1999 (c. 30) |
WRP(NI)O 1999 | The Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11)) |
F3. . . | F3. . . |
CAA 2001 | The Capital Allowances Act 2001 (c. 2) |
F3. . . | F3. . . |
SPCA 2002 | The State Pension Credit Act 2002 (c. 16) |
TCA 2002 | The Tax Credits Act 2002 (c. 21) |
SPCA(NI) 2002 | The State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.)) |
F3. . . | F3. . . |
F4ITTOIA 2005 | The Income Tax (Trading and Other Income) Act 2005 |
F3. . . | F3. . . |
F5ITA 2007 | The Income Tax Act 2007 |
F6WRA 2007 | The Welfare Reform Act 2007 |
F7CTA 2009 | The Corporation Tax Act 2009 |
F8CTA 2010 | The Corporation Tax Act 2010 |
F9TIOPA 2010 | The Taxation (International and Other Provisions) Act 2010 |
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) | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
F11the acquisition (in Chapters 1 to 4 of Part 7) | section 421B(8) (see also section 446Q(4)) | |
F10. . . | F10. . . | |
F11the acquisition (in Chapter 5 of Part 7) | section 471(5) | |
F12. . . | F12. . . | |
age of a car F13... (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 | |
F12. . . | F12. . . | |
F12. . . | F12. . . | |
F12. . . | F12. . . | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
asset (in Chapter 4 of Part 11) | section 701 | |
F10. . . | F10. . . | |
assignment (in the application of the Act to Scotland) | F14section 1008(1) of ITA 2007 | |
associate (in Chapter 8 of Part 2) | section 60 | |
F15associate (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) | |
F11associated company (in section 421H(1) and Chapters 2 to 4 of Part 7) | section 421H(2) | |
F10. . . | F10. . . | |
F11associated person (in Chapters 1 to 4 of Part 7) | section 421C | |
F11associated person (in Chapter 5 of Part 7) | section 472 | |
available for private use (in Chapter 6 of Part 3) | section 118(1) | |
basic rate | F16section 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) | |
F17the Commissioners for Her Majesty’s Revenue and Customs | section 720(2) | |
body of persons | F18section 989 of ITA 2007 | |
business (in Chapter 8 of Part 2) | section 61(1) | |
F15business (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) | section 236(1) | |
capital allowance | F19section 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) | |
F11chargeable 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) | |
F15the client (in Chapter 9 of Part 2) | section 61D(4) | |
close company | F21section 989 of ITA 2007 | |
company | F22section 992 of ITA 2007 | |
company (in Chapter 8 of Part 2) | section 61(1) | |
F10. . . | F10. . . | |
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) | F23section 993 of ITA 2007 (see section 718) | |
F11consideration (in Chapters 2 to 5 of Part 7) | sections 421(2) and 421A | |
F11consideration given for the acquisition of employment-related securities (in Chapters 2 to 3A of Part 7) | section 421I | |
F10. . . | F10. . . | |
F24the Contributions and Benefits Act | section 721(1) | |
control | F25section 995 of ITA 2007 (see section 719) | |
control (in the benefits code) | section 69 | |
F10. . . | F10. . . | |
F11convertible 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 F13...) (in Chapter 6 of Part 3) | section 171(2) | |
deductible payment (in Part 8) | section 558 | |
the deductibility provisions (in Part 5) | section 332 | |
F10. . . | F10. . . | |
diesel (in Chapter 6 of Part 3) | section 171(1) | |
director (in the benefits code) | section 67(1) | |
F12. . . | F12. . . | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
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 | F26section 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) | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
employee (in Chapter 10 of Part 3) | section 201(5) | |
F12. . . | F12. . . | |
F12. . . | F12. . . | |
F11the employee (in Chapters 1 to 4 of Part 7) | section 421B(8) | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
F11the 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) | |
F12. . . | F12. . . | |
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 | |
F11employee-controlled (in Chapters 2 to 4 of Part 7) | section 421H(1) | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
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) | |
F12. . . | F12. . . | |
F11the employer (in Chapters 1 to 4 of Part 7) | section 421B(8) | |
F11the employer (in Chapter 5 of Part 7) | section 471(5) | |
employer (in Part 8) | section 562(2) | |
employer (in Part 11) | section 712(1) | |
F27employer-financed retirement benefits scheme (in Chapter 2 of Part 6) | section 393A | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
employer’s national insurance contributions (in Chapter 8 of Part 2) | section 61(1) | |
F15employer'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) | |
F12. . . | F12. . . | |
F11the employment (in Chapters 1 to 4 of Part 7) | section 421B(8) | |
F11the 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 | |
F11employment-related securities (in Chapters 1 to 5 of Part 7) | section 421B(8) (see also section 484(4)) | |
F11employment-related securities option (in Chapter 5 of Part 7) | section 471(5) | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
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) | |
F12. . . | F12. . . | |
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) | |
F12. . . | F12. . . | |
F12. . . | F12. . . | |
foreign employer | section 721(1) | |
F12. . . | F12. . . | |
F28former civil partner (in Chapter 2 of Part 6) | section 588(1) | |
F28former 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 | |
F29. . . | F29. . . | |
general earnings | section 7(3) | |
F30generally accepted accounting practice | F31section 997 of ITA 2007 | |
F10. . . | F10. . . | |
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) | |
F12. . . | F12. . . | |
individual learning account training (in Chapter 4 of Part 4) | section 256 | |
initial extra accessory (in Chapter 6 of Part 3) | section 126(2) | |
F32. . . | F32. . . | |
F33. . . | F33. . . | |
F11interest, 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) | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
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 | F34section 999 of ITA 2007 | |
lower-paid employment (in Chapter 11 of Part 3) | section 217 | |
making a loan (in Chapter 7 of Part 3) | section 173(2)(b) | |
F15managed service company (in Chapter 9 of Part 2) | section 61B | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
F11market value (in Chapters 1 to 5 of Part 7) | section 421(1) | |
F10. . . | F10. . . | |
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) | |
F15national insurance contributions (in Chapter 9 of Part 2) | section 61J | |
F35net 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 | |
F12. . . | F12. . . | |
F12. . . | F12. . . | |
non-cash voucher | section 721(1) | |
F11non-commercial increase (in Chapter 3B of Part 7) | section 446K(4) | |
F11non-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 | F36section 989 of ITA 2007 | |
notice | F37section 989 of ITA 2007 | |
F11the 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 | |
F38offshore installation | F39sections 1001 and 1002 of ITA 2007 | |
F10. . . | F10. . . | |
ordinary commuting (in Chapter 3 of Part 4) | section 249 | |
ordinary share capital | F40section 989 of ITA 2007 | |
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) | |
F15PAYE provisions (in Chapter 9 of Part 2) | section 61J | |
PAYE regulations | section 684(8) | |
F10. . . | F10. . . | |
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) | |
F41pension 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) | |
F12. . . | F12. . . | |
F12. . . | F12. . . | |
personal representatives | F42section 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 | |
F12. . . | F12. . . | |
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 | |
F12. . . | F12. . . | |
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 | |
F43. . . | F43. . . | |
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 | |
F44. . . | F44. . . | |
F11recognised stock exchange | F45section 1005 of ITA 2007 | |
F46registered pension scheme | F47section 150(2) of FA 2004 (as applied by section 989 of ITA 2007) | |
registrant discount (in Chapter 10 of Part 7) | section 547 | |
F12. . . | F12. . . | |
F10. . . | F10. . . | |
F12. . . | F12. . . | |
F27relevant benefits (in Chapter 2 of Part 6) | section 393B | |
F12. . . | F12. . . | |
relevant engagements (in Chapter 8 of Part 2) | section 50(4) | |
F11relevant period (in Chapter 3B of Part 7) | section 446O | |
relevant retirement benefit (in relation to former employee) (in Part 8) | section 563 | |
F15the relevant services (in Chapter 9 of Part 2) | section 61D(4) | |
F12. . . | F12. . . | |
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) | |
F27responsible person (in Chapter 2 of Part 6) | section 399A | |
F11restricted securities and restricted interest in securities (in Chapters 2, 3A and 3B of Part 7) | sections 423 and 424 | |
F11restriction (in Chapters 2, 3A and 3B of Part 7) | section 432(8) | |
F12. . . | F12. . . | |
retirement benefits scheme (in Chapter 1 of Part 6) | section 387(1) | |
F12. . . | F12. . . | |
road fuel gas (in Chapter 6 of Part 3) | section 171(1) | |
F48. . . | F48. . . | |
F10. . . | F10. . . | |
F11secondary Class 1 contributions (in Chapter 5 of Part 7) | section 484(7) | |
F11securities (in Chapters 1 to 5 of Part 7) | section 420 | |
F11securities option (in Chapters 1 to 5 of Part 7) | section 420(8) | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
F11shares (in Chapters 1 to 5 of Part 7) | section 420(8) | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
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) | |
F49. . . | F49. . . | |
specific employment income | section 7(4) | |
standard accessory (in Chapter 6 of Part 3) | section 125(4) | |
F28stepchild (in Parts 4 and 5 | F50section 246 of the Civil Partnership Act 2004 (as applied by section 989 of ITA 2007) | |
51% subsidiary | F51section 989 of ITA 2007 | |
Table A (in Part 10) | section 657(5) | |
Table B (in Part 10) | section 657(6) | |
tax | F52section 989 of ITA 2007 | |
tax credit | F53section 397(1) F54or 397A(1) of ITTOIA 2005 (as applied by section 989 of ITA 2007) | |
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 | F55section 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. | F56section 4(4) of ITA 2007 (as applied by section 989 of that Act) | |
F10. . . | F10. . . | |
F10. . . | F10. . . | |
total income | F57section 23 of ITA 2007 (as applied by section 989 of that Act) | |
trade | F58section 989 of ITA 2007 | |
transport voucher (in Chapter 4 of Part 3) | section 84(3) | |
F59tribunal | section 989 of ITA 2007 | |
United Kingdom | F60section 1013 of ITA 2007 | |
UK approval certificate (in Chapter 6 of Part 3) | section 171(1) | |
F48. . . | F48. . . | |
use of credit-token by employee (in Chapter 4 of Part 3) | section 91(b) | |
F11valuation date (in Chapter 3B of Part 7) | section 446O | |
F10. . . | F10. . . | |
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 | |
F11variation, in relation to a restriction (in Chapter 2 of Part 7) | section 427(4) | |
F15the 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) |