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Income Tax (Earnings and Pensions) Act 2003

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

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Point in time view as at 01/04/2010.

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Index of defined expressionsU.K.

59U.K.In the EMI code the following expressions are defined or otherwise explained by the provisions indicated below:

the appropriate timeparagraph 1(4)
arrangementsparagraph 58(1)
child [F1section 721(6)]
close company [F2section 989 of ITA 2007], (and see paragraph 29(4))
closure noticeparagraph 47(4)
companyparagraph 58
company reorganisation (in Part 6 of this Schedule)paragraph 39(2)
connected personsection 718
controlsection 719 (and see paragraphs 10(2) and 23(6))
disqualifying eventsee sections 532 to 539
distribution [F3section 989 of ITA 2007]
earningssection 62 and see section 721(7)
the EMI codesection 527(3)
employee and employmentsection 4
eligible employeeparagraph 24
employer companyparagraph 2
excluded activitiesparagraph 16
farming [F4section 996 of ITA 2007]
F5. . .F5. . .
generally accepted accounting practice [F6section 997 of ITA 2007]
group of companiesparagraph 58
the groupparagraph 58
F7. . .F7...
market valueparagraph 55 (and see paragraph 5(7))
met (in Part 7 of this Schedule)paragraph 44(7)
new optionparagraph 41(7)
notice [F8section 989 of ITA 2007]
[F9offshore installation] [F10sections 1001 and 1002 of ITA 2007]
old optionparagraph 41(7)
ordinary share capital [F11section 989 of ITA 2007]
original optionsection 529(3)
parent companyparagraph 58
personal representative [F12section 989 of ITA 2007]
qualifying companyparagraph 8
qualifying optionsection 527(4) (and see paragraph 41(5))
qualifying subsidiaryparagraph 11
qualifying tradeparagraph 15
relevant companyparagraph 2
replacement optionsection 527(4)
the requirements of this Schedulesection 527(4)
research and developmentparagraph 58
share optionsection 527(4)
sharesparagraph 58 (and see paragraph 40(4)(a))
single companyparagraph 58
F13. . .F13. . .
51% subsidiary [F14section 989 of ITA 2007]
tax [F15section 989 of ITA 2007]
tax year [F16section 4(2) of ITA 2007 (as applied by section 989 of that Act)]
trade [F17section 989 of ITA 2007]
[F18tribunal section 989 of ITA 2007]
United Kingdom [F19section 1013 of ITA 2007]

Textual Amendments

F1Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(a) (with Sch. 2)

F2Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(b) (with Sch. 2)

F3Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(c) (with Sch. 2)

F4Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(d) (with Sch. 2)

F6Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(e) (with Sch. 2)

F8Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(f) (with Sch. 2)

F9Words in Sch. 5 para. 59 inserted (with effect in accordance with Sch. 27 para. 17(6)(7) of the amending Act) by Finance Act 2004 (c. 12), Sch. 27 para. 17(5)

F10Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(g) (with Sch. 2)

F11Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(h) (with Sch. 2)

F12Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(i) (with Sch. 2)

F14Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(j) (with Sch. 2)

F15Words in Sch. 5 para. 59 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 399(6) (with Sch. 2)

F16Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(l) (with Sch. 2)

F17Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(m) (with Sch. 2)

F19Words in Sch. 5 para. 59 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 450(4)(n) (with Sch. 2)

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