accessory (in Chapter 6 of Part 3)

F54sections 125(2) and 125A(2)

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F2the acquisition (in Chapters 1 to 4 of Part 7)

section 421B(8) (see also section 446Q(4))

F1. . .

F1. . .

F2the acquisition (in Chapter 5 of Part 7)

section 471(5)

F13. . .

F13. . .

F55adjusted net income (in Chapter 8 of Part 10)

section 681H

age of a car F4... (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

F13. . .

F13. . .

F13. . .

F13. . .

F13. . .

F13. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

asset (in Chapter 4 of Part 11)

section 701

F1. . .

F1. . .

assignment (in the application of the Act to Scotland)

F14section 1008(1) of ITA 2007

associate (in Chapter 8 of Part 2)

section 60

F43associate (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)

F2associated company (in section 421H(1) and Chapters 2 to 4 of Part 7)

section 421H(2)

F1. . .

F1. . .

F2associated person (in Chapters 1 to 4 of Part 7)

section 421C

F2associated person (in Chapter 5 of Part 7)

section 472

available for private use (in Chapter 6 of Part 3)

section 118(1)

basic rate

F15section 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)

F6the Commissioners for Her Majesty’s Revenue and Customs

section 720(2)

body of persons

F16section 989 of ITA 2007

business (in Chapter 8 of Part 2)

section 61(1)

F43business (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

F17section 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)

F2chargeable 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

F18... section 721(6)

F43the client (in Chapter 9 of Part 2)

section 61D(4)

close company

F19section 989 of ITA 2007

company

F20section 992 of ITA 2007

company (in Chapter 8 of Part 2)

section 61(1)

F57company (in Chapter 10A of Part 4)

section 312I

F1. . .

F1. . .

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)

F21section 993 of ITA 2007 (see section 718)

F2consideration (in Chapters 2 to 5 of Part 7)

sections 421(2) and 421A

F2consideration given for the acquisition of employment-related securities (in Chapters 2 to 3A of Part 7)

section 421I

F1. . .

F1. . .

F5the Contributions and Benefits Act

section 721(1)

control

F22section 995 of ITA 2007 (see section 719)

control (in the benefits code)

section 69

F1. . .

F1. . .

F2convertible 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 F4...) (in Chapter 6 of Part 3)

section 171(2)

deductible payment (in Part 8)

section 558

the deductibility provisions (in Part 5)

section 332

F52dependants' income withdrawal (in Chapter 5A of Part 9)

section 579D

F1. . .

F1. . .

diesel (in Chapter 6 of Part 3)

section 171(1)

director (in the benefits code)

section 67(1)

F13. . .

F13. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

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

F23section 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)

F1. . .

F1. . .

F1. . .

F1. . .

employee (in Chapter 10 of Part 3)

section 201(5)

F13. . .

F13. . .

F13. . .

F13. . .

F2the employee (in Chapters 1 to 4 of Part 7)

section 421B(8)

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F2the 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)

F13. . .

F13. . .

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

F2employee-controlled (in Chapters 2 to 4 of Part 7)

section 421H(1)

F1. . .

F1. . .

F1. . .

F1. . .

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)

F13. . .

F13. . .

F2the employer (in Chapters 1 to 4 of Part 7)

section 421B(8)

F2the employer (in Chapter 5 of Part 7)

section 471(5)

employer (in Part 8)

section 562(2)

employer (in Part 11)

section 712(1)

F12employer-financed retirement benefits scheme (in Chapter 2 of Part 6)

section 393A

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

employer’s national insurance contributions (in Chapter 8 of Part 2)

section 61(1)

F43employer'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)

F13. . .

F13. . .

F2the employment (in Chapters 1 to 4 of Part 7)

section 421B(8)

F2the 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

F2employment-related securities (in Chapters 1 to 5 of Part 7)

section 421B(8) (see also section 484(4))

F2employment-related securities option (in Chapter 5 of Part 7)

section 471(5)

F1. . .

F1. . .

F1. . .

F1. . .

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)

F13. . .

F13. . .

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)

F13. . .

F13. . .

F13. . .

F13. . .

foreign employer

section 721(1)

F13. . .

F13. . .

F9former civil partner (in Chapter 2 of Part 6)

section 588(1)

F9former 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

F46. . .

F46. . .

general earnings

section 7(3)

F8generally accepted accounting practice

F24section 997 of ITA 2007

F1. . .

F1. . .

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)

F52income withdrawal (in Chapter 5A of Part 9)

section 579D

F13. . .

F13. . .

individual learning account training (in Chapter 4 of Part 4)

section 256

initial extra accessory (in Chapter 6 of Part 3)

section 126(2)

F7. . .

F7. . .

F25. . .

F25. . .

F2interest, 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)

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

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

F26section 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)

F43managed service company (in Chapter 9 of Part 2)

section 61B

F1. . .

F1. . .

F1. . .

F1. . .

F2market value (in Chapters 1 to 5 of Part 7)

section 421(1)

F1. . .

F1. . .

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)

F43national insurance contributions (in Chapter 9 of Part 2)

section 61J

F27net 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

F13. . .

F13. . .

F13. . .

F13. . .

non-cash voucher

section 721(1)

F2non-commercial increase (in Chapter 3B of Part 7)

section 446K(4)

F2non-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

F28section 989 of ITA 2007

notice

F29section 989 of ITA 2007

F2the 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

F3offshore installation

F30sections 1001 and 1002 of ITA 2007

F1. . .

F1. . .

ordinary commuting (in Chapter 3 of Part 4)

section 249

ordinary share capital

F31section 989 of ITA 2007

original pensioner (in Chapter 14 of Part 9)

section 630(1)

F56the overseas part

section 989 of ITA 2007

passenger payments (in Chapter 2 of Part 4)

section 233(3)

F55partner (in Chapter 8 of Part 10)

section 681G

PAYE income

section 683

PAYE provisions (in Chapter 8 of Part 2)

section 61(1)

F43PAYE provisions (in Chapter 9 of Part 2)

section 61J

PAYE regulations

section 684(8)

F1. . .

F1. . .

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)

F11pension 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)

F13. . .

F13. . .

F13. . .

F13. . .

personal representatives

F32section 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

F13. . .

F13. . .

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

F13. . .

F13. . .

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

F44. . .

F44. . .

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

F45. . .

F45. . .

F2recognised stock exchange

F33section 1005 of ITA 2007

F10registered pension scheme

F34section 150(2) of FA 2004 (as applied by section 989 of ITA 2007)

registrant discount (in Chapter 10 of Part 7)

section 547

F13. . .

F13. . .

F1. . .

F1. . .

F13. . .

F13. . .

F12relevant benefits (in Chapter 2 of Part 6)

section 393B

F53relevant debt (in Part 11)

section 684(7AA)

F13. . .

F13. . .

relevant engagements (in Chapter 8 of Part 2)

section 50(4)

F2relevant period (in Chapter 3B of Part 7)

section 446O

relevant retirement benefit (in relation to former employee) (in Part 8)

section 563

F43the relevant services (in Chapter 9 of Part 2)

section 61D(4)

F13. . .

F13. . .

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)

F12responsible person (in Chapter 2 of Part 6)

section 399A

F2restricted securities and restricted interest in securities (in Chapters 2, 3A and 3B of Part 7)

sections 423 and 424

F2restriction (in Chapters 2, 3A and 3B of Part 7)

section 432(8)

F13. . .

F13. . .

retirement benefits scheme (in Chapter 1 of Part 6)

section 387(1)

F13. . .

F13. . .

road fuel gas (in Chapter 6 of Part 3)

section 171(1)

F49. . .

F49. . .

F1. . .

F1. . .

F2secondary Class 1 contributions (in Chapter 5 of Part 7)

section 484(7)

F2securities (in Chapters 1 to 5 of Part 7)

section 420

F2securities option (in Chapters 1 to 5 of Part 7)

section 420(8)

F1. . .

F1. . .

F1. . .

F1. . .

F2shares (in Chapters 1 to 5 of Part 7)

section 420(8)

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

F1. . .

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)

F47. . .

F47. . .

specific employment income

section 7(4)

F56split year

section 989 of ITA 2007

standard accessory (in Chapter 6 of Part 3)

section 125(4)

F9stepchild (in Parts 4 and 5

F35section 246 of the Civil Partnership Act 2004 (as applied by section 989 of ITA 2007)

51% subsidiary

F36section 989 of ITA 2007

Table A (in Part 10)

section 657(5)

Table B (in Part 10)

section 657(6)

tax

F51section 989 of ITA 2007

tax credit

F37section 397(1) F50or 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

F38section 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.

F39section 4(4) of ITA 2007 (as applied by section 989 of that Act)

F1. . .

F1. . .

F1. . .

F1. . .

total income

F40section 23 of ITA 2007 (as applied by section 989 of that Act)

trade

F41section 989 of ITA 2007

F57trade (in Chapter 10A of Part 4)

section 312I

transport voucher (in Chapter 4 of Part 3)

section 84(3)

F48tribunal

section 989 of ITA 2007

United Kingdom

F42section 1013 of ITA 2007

UK approval certificate (in Chapter 6 of Part 3)

section 171(1)

F56the UK part

section 989 of ITA 2007

F49. . .

F49. . .

use of credit-token by employee (in Chapter 4 of Part 3)

section 91(b)

F2valuation date (in Chapter 3B of Part 7)

section 446O

F1. . .

F1. . .

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

F2variation, in relation to a restriction (in Chapter 2 of Part 7)

section 427(4)

F55week (in Chapter 8 of Part 10)

section 681H

F43the 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)