FA 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.,
 ETA( NI ) 1950,The Employment and Training Act (Northern Ireland) 1950 (c. 29 (N.I.)),
 SW(S)A 1968,The Social Work (Scotland) Act 1968,
TMA 1970,The Taxes Management Act 1970 (c. 9),
ICTA 1970,The Income and Corporation Taxes Act 1970 (c. 10),
. . .,. . .,
. . .,. . .,
 ETA 1973,The Employment and Training Act 1973 (c. 50),
OPA 1973,The Overseas Pensions Act 1973 (c. 21),
. . .,. . .,
. . .,. . .,
. . .,. . .,
. . .,. . .,
ICTA,The Income and Corporation Taxes Act 1988 (c. 1),
 SSA 1988,The Social Security Act 1988,
. . .,. . .,
. . .,. . .,
 LGFA 1992,Local Government Finance Act 1992,
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),
. . .,. . .,
JSA 1995,The Jobseekers Act 1995 (c. 18),
CSA 1995,The Child Support Act 1995 (c. 34),
 C(S)A 1995,The Children (Scotland) Act 1995,
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)),
. . .,. . .,
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)),
. . .,. . .,
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)),
. . .,. . .,
 CSPSSA 2000,Child Support, Pensions and Social Security Act 2000,
CAA 2001,The Capital Allowances Act 2001 (c. 2),
. . .,. . .,
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.)),
 LGSA 2003,The Local Government in Scotland Act 2003,
. . .,. . .,
 ITTOIA 2005,The Income Tax (Trading and Other Income) Act 2005,
 . . .,. . .,
 GOWA 2006,The Government of Wales Act 2006,
 ITA 2007,The Income Tax Act 2007,
 WRA 2007,The Welfare Reform Act 2007,
 CTA 2009,The Corporation Tax Act 2009,
 FAA(NI) 2009,The Financial Assistance Act (Northern Ireland) 2009,
 FPA(NI) 2009,The Financial Provisions Act (Northern Ireland) 2009,
 CTA 2010,The Corporation Tax Act 2010,
 TIOPA 2010,The Taxation (International and Other Provisions) Act 2010,
 WRA 2012,The Welfare Reform Act 2012,
 PA 2014,The Pensions Act 2014,
 DSR(NI) 2016,Discretionary Support Regulations (Northern Ireland) 2016 (S.R. (N.I.) 2016 No. 270),
 HB(WSP)R(NI) 2017,The Housing Benefit (Welfare Supplementary Payment) Regulations (Northern Ireland) 2017 S.R. (N.I.) 2017 No. 35,
WSPR(NI) 2016,The Welfare Supplementary Payments Regulations (Northern Ireland) 2016 S.R. (N.I.) 2016 No. 178,
WSP(LDLA)R(NI) 2016,The Welfare Supplementary Payment (Loss of Disability Living Allowance) Regulations (Northern Ireland) 2016 S.R. (N.I.) 2016 No. 250,
WSP(LCP)R(NI) 2016,The Welfare Supplementary Payment (Loss of Carer Payments) Regulations (Northern Ireland) 2016 S.R. (N.I.) 2016 No. 253,
WSP(LDRP)R(NI) 2016,The Welfare Supplementary Payment (Loss of Disability-Related Premiums) Regulations (Northern Ireland) 2016 S.R. (N.I.) 2016 No. 254,
 SS(S)A 2018,Social Security (Scotland) Act 2018,
 LGE(W)A 2021,The Local Government and Elections (Wales) Act 2021,
 CA(CSP)(S)R 2023,The Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023,
accessory (in Chapter 6 of Part 3), sections 125(2) and 125A(2) ,,
. . .,. . .,,
. . .,. . .,,
. . .,. . .,,
 the acquisition (in Chapters 1 to 4 of Part 7),section 421B(8) (see also section 446Q(4)),,
. . .,. . .,,
 the acquisition (in Chapter 5 of Part 7),section 471(5),,
. . .,. . .,,
 adjusted net income (in Chapter 8 of Part 10),section 681H,,
age of a car ... (in Chapter 6 of Part 3),section 171(3),,
agency contract (in Chapter 7 of Part 2),section 47(1),,
 amount foregone (in relation to a benefit) (in the benefits code),section 69B,,
annual rental value (in Chapter 10 of Part 3),section 207,,
annual value (in Chapter 5 of Part 3),section 110,,
. . .,. . .,,
. . .,. . .,,
. . .,. . .,,
. . .,. . .,,
. . .,. . .,,
. . .,. . .,,
asset (in Chapter 4 of Part 11),section 701,,
. . .,. . .,,
assignment (in the application of the Act to Scotland), section 1008(1) of ITA 2007 ,,
associate (in Chapter 8 of Part 2),section 60,,
 associate (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),,
 associated company (in section 421H(1) and Chapters 2 to 4 of Part 7),section 421H(2),,
. . .,. . .,,
 associated person (in Chapters 1 to 4 of Part 7),section 421C,,
 associated person (in Chapter 5 of Part 7),section 472,,
available for private use (in Chapter 6 of Part 3),section 118(1),,
basic rate, section 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),,
 the Commissioners for Her Majesty’s Revenue and Customs ,section 720(2),,
body of persons, section 989 of ITA 2007 ,,
business (in Chapter 8 of Part 2),section 61(1),,
 business (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), sections 235A and 236(1) ,,
capital allowance, section 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 CO 2 emissions figure (in Chapter 6 of Part 3),section 134(1),,
car without a CO 2 emissions figure (in Chapter 6 of Part 3),section 134(2),,
cash voucher,section 721(1),,
 chargeable 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,... section 721(6),,
 the client (in Chapter 9 of Part 2),section 61D(4),,
close company, section 989 of ITA 2007 ,,
company, section 992 of ITA 2007 ,,
company (in Chapter 8 of Part 2),section 61(1),,
 company (in Chapter 10A of Part 4),section 312I,,
. . .,. . .,,
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), section 993 of ITA 2007 (see section 718),,
 consideration (in Chapters 2 to 5 of Part 7),sections 421(2) and 421A,,
 consideration given for the acquisition of employment-related securities (in Chapters 2 to 3A of Part 7),section 421I,,
. . .,. . .,,
 the Contributions and Benefits Act,section 721(1),,
control, section 995 of ITA 2007 (see section 719),,
control (in the benefits code),section 69,,
. . .,. . .,,
 convertible 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 ...) (in Chapter 6 of Part 3),section 171(2),,
deductible payment (in Part 8),section 558,,
the deductibility provisions (in Part 5),section 332,,
 dependants' income withdrawal (in Chapter 5A of Part 9),section 579D,,
. . .,. . .,,
diesel (in Chapter 6 of Part 3),section 171(1),,
director (in the benefits code),section 67(1),,
. . .,. . .,,
. . .,. . .,,
. . .,. . .,,
. . .,. . .,,
. . .,. . .,,
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, section 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),,
. . .,. . .,,
. . .,. . .,,
employee (in Chapter 10 of Part 3),section 201(5),,
. . .,. . .,,
. . .,. . .,,
 the employee (in Chapters 1 to 4 of Part 7),section 421B(8),,
. . .,. . .,,
. . .,. . .,,
. . .,. . .,,
. . .,. . .,,
. . .,. . .,,
. . .,. . .,,
. . .,. . .,,
. . .,. . .,,
 the 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),,
. . .,. . .,,
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,,
 employee-controlled (in Chapters 2 to 4 of Part 7),section 421H(1),,
. . .,. . .,,
. . .,. . .,,
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),,
. . .,. . .,,
 the employer (in Chapters 1 to 4 of Part 7),section 421B(8),,
 the employer (in Chapter 5 of Part 7),section 471(5),,
employer (in Part 8),section 562(2),,
employer (in Part 11),section 712(1),,
 employer-financed retirement benefits scheme (in Chapter 2 of Part 6),section 393A,,
. . .,. . .,,
. . .,. . .,,
. . .,. . .,,
employer’s national insurance contributions (in Chapter 8 of Part 2),section 61(1),,
 employer'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),,
. . .,. . .,,
 the employment (in Chapters 1 to 4 of Part 7),section 421B(8),,
 the 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,,
 employment-related securities (in Chapters 1 to 5 of Part 7),section 421B(8) (see also section 484(4)),,
 employment-related securities option (in Chapter 5 of Part 7),section 471(5),,
. . .,. . .,,
. . .,. . .,,
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 services (in Chapter 7 of Part 2),section 47(2),,
. . .,. . .,,
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),,
. . .,. . .,,
. . .,. . .,,
foreign employer,section 721(1),,
. . .,. . .,,
former civil partner (in Chapter 2 of Part 6),section 588(1),,
former 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,,
. . .,. . .,,
general earnings,section 7(3),,
 generally accepted accounting practice, section 997 of ITA 2007 ,,
. . .,. . .,,
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),,
 income withdrawal (in Chapter 5A of Part 9),section 579D,,
. . .,. . .,,
individual learning account training (in Chapter 4 of Part 4),section 256,,
initial extra accessory (in Chapter 6 of Part 3),section 126(2),,
. . .,. . .,,
. . .,. . .,,
 interest, 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),,
. . .,. . .,,
. . .,. . .,,
. . .,. . .,,
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, section 999 of ITA 2007 ,,
. . .,. . .,,
 lower-paid employment as a minister of religion (in the benefits code),section 66(5),,
lower-paid employment as a minister of religion (in Part 4),section 290D,,
making a loan (in Chapter 7 of Part 3),section 173(2)(b),,
 managed service company (in Chapter 9 of Part 2),section 61B,,
. . .,. . .,,
. . .,. . .,,
 market value (in Chapters 1 to 5 of Part 7),section 421(1),,
. . .,. . .,,
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),,
 national insurance contributions (in Chapter 9 of Part 2),section 61J,,
 net 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,,
. . .,. . .,,
. . .,. . .,,
non-cash voucher,section 721(1),,
 non-commercial increase (in Chapter 3B of Part 7),section 446K(4),,
 non-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, section 989 of ITA 2007 ,,
notice, section 989 of ITA 2007 ,,
 the 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,,
 offshore installation, sections 1001 and 1002 of ITA 2007 ,,
. . .,. . .,,
 optional remuneration arrangements (in the benefits code),section 69A,,
ordinary commuting (in Chapter 3 of Part 4),section 249,,
ordinary share capital, section 989 of ITA 2007 ,,
original pensioner (in Chapter 14 of Part 9),section 630(1),,
 the overseas part,section 989 of ITA 2007,,
passenger payments (in Chapter 2 of Part 4),section 233(3),,
 partner (in Chapter 8 of Part 10),section 681G,,
 PAYE income,section 683,,
 PAYE provisions (in Chapter 8 of Part 2),section 61(1),,
 PAYE provisions (in Chapter 9 of Part 2),section 61J,,
 PAYE regulations,section 684(8),,
. . .,. . .,,
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),,
 pension 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),,
. . .,. . .,,
. . .,. . .,,
personal representatives, section 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,,
. . .,. . .,,
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,,
. . .,. . .,,
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,,
. . .,. . .,,
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,,
. . .,. . .,,
 recognised stock exchange, section 1005 of ITA 2007 ,,
 registered pension scheme, section 150(2) of FA 2004 (as applied by section 989 of ITA 2007) ,,
registrant discount (in Chapter 10 of Part 7),section 547,,
. . .,. . .,,
. . .,. . .,,
. . .,. . .,,
 relevant benefits (in Chapter 2 of Part 6),section 393B,,
 relevant debt (in Part 11),section 684(7AA),,
. . .,. . .,,
relevant engagements (in Chapter 8 of Part 2),section 50(4),,
 relevant period (in Chapter 3B of Part 7),section 446O,,
relevant retirement benefit (in relation to former employee) (in Part 8),section 563,,
 the relevant services (in Chapter 9 of Part 2),section 61D(4),,
. . .,. . .,,
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),,
 responsible person (in Chapter 2 of Part 6),section 399A,,
 restricted securities and restricted interest in securities (in Chapters 2, 3A and 3B of Part 7),sections 423 and 424,,
 restriction (in Chapters 2, 3A and 3B of Part 7),section 432(8),,
. . .,. . .,,
retirement benefits scheme (in Chapter 1 of Part 6),section 387(1),,
. . .,. . .,,
road fuel gas (in Chapter 6 of Part 3),section 171(1),,
. . .,. . .,,
. . .,. . .,,
 secondary Class 1 contributions (in Chapter 5 of Part 7),section 484(7),,
 securities (in Chapters 1 to 5 of Part 7),section 420,,
 securities option (in Chapters 1 to 5 of Part 7),section 420(8),,
. . .,. . .,,
. . .,. . .,,
 shares (in Chapters 1 to 5 of Part 7),section 420(8),,
. . .,. . .,,
. . .,. . .,,
. . .,. . .,,
. . .,. . .,,
. . .,. . .,,
. . .,. . .,,
. . .,. . .,,
. . .,. . .,,
. . .,. . .,,
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),,
. . .,. . .,,
specific employment income,section 7(4),,
 split year,section 989 of ITA 2007,,
standard accessory (in Chapter 6 of Part 3),section 125(4),,
 stepchild (in Parts 4 and 5, section 246 of the Civil Partnership Act 2004 (as applied by section 989 of ITA 2007) ,,
51% subsidiary, section 989 of ITA 2007 ,,
Table A (in Part 10),section 657(5),,
Table B (in Part 10),section 657(6),,
tax, 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(1) ,,
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, section 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., section 4(4) of ITA 2007 (as applied by section 989 of that Act) ,,
. . .,. . .,,
. . .,. . .,,
total income, section 23 of ITA 2007 (as applied by section 989 of that Act) ,,
trade, section 989 of ITA 2007 ,,
 trade (in Chapter 10A of Part 4),section 312I,,
transport voucher (in Chapter 4 of Part 3),section 84(3),,
 tribunal,section 989 of ITA 2007,,
United Kingdom, section 1013 of ITA 2007 ,,
 UK approval certificate (in Chapter 6 of Part 3),section 171(1),,
 the UK part,section 989 of ITA 2007,,
. . .,. . .,,
use of credit-token by employee (in Chapter 4 of Part 3),section 91(b),,
 valuation date (in Chapter 3B of Part 7),section 446O,,
. . .,. . .,,
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,,
 variation, in relation to a restriction (in Chapter 2 of Part 7),section 427(4),,
 week (in Chapter 8 of Part 10),section 681H,,
 the 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),,
accumulation period,paragraph 51,
. . .,. . .,
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  ...,
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),
 restriction (in relation to shares),paragraph 99(4),
rights arising under a rights issue,paragraph 99(1),
salary,paragraph 43(4),
share incentive plan (“SIP”),section 488(4),
 Schedule 2 SIP ,paragraph 1 and Part 10 of this Schedule,
shares,paragraph 99(2) (and in the context of a new holding, paragraph 87(6)),
the SIP code,section 488(3),
. . .,. . .,
. . .,. . .,
tax, section 989 of ITA 2007 ,
 tribunal,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),
. . .,. . .,
associated company,paragraph 47(1),
the bonus date,paragraph 30(3),
 certified SAYE savings arrangement ,paragraph 48(1),
child, section 721(6) ,
close company, section 989 of ITA 2007  ...,
company,paragraph 48(1),
connected person,section 718,
constituent company,paragraph 3(3),
control,section 719 (and see paragraphs 35(4) and 47(2)),
distribution, section 989 of ITA 2007 ,
earnings,section 62 and see section 721(7),
eligible shares (in Part 4 of this Schedule),paragraph 17(2),
employee and employment,section 4,
group scheme,paragraph 3(2) (and see paragraph 46),
. . .,. . .,
. . .,. . .,
market value,paragraph 48(1),
member of a consortium,paragraph 48(2),
 non-UK company reorganisation arrangement,paragraph 47A,
notice, section 989 of ITA 2007 ,
the options (in relation to a participant),paragraph 2(2),
ordinary share capital, section 989 of ITA 2007 ,
participant,paragraph 2(2),
participate,paragraph 2(2),
personal representatives, section 989 of ITA 2007 ,
recognised stock exchange, section 1005 of ITA 2007 ,
 restriction (in relation to shares),paragraph 48(3),
the SAYE code,section 516(3),
SAYE option scheme,section 516(4),
 Schedule 3 SAYE option scheme,paragraph 1 and Part 8 of this Schedule,
the scheme organiser,paragraph 2(2),
share option,section 516(4),
shares,section 516(4),
. . .,. . .,
. . .,paragraph 31,
tax, section 989 of ITA 2007 ,
 tribunal,section 989 of ITA 2007,
. . .,. . .,
. . .,. . .,
associated company,paragraph 35(1),
child, section 721(6) ,
close company, section 989 of ITA 2007 , (and see paragraph 9(4)),
company,paragraph 36(1),
connected person,section 718,
constituent company,paragraph 3(3),
control,section 719 (and see paragraph 35(2)),
the CSOP code,section 521(3),
CSOP scheme,section 521(4),
distribution, section 989 of ITA 2007 ,
eligible shares (in Part 4 of this Schedule),paragraph 15(2),
employee and employment,section 4,
group scheme,paragraph 3(2) (and see paragraph 34),
. . .,. . .,
market value,paragraph 36(1),
member of a consortium,paragraph 36(2),
 non-UK company reorganisation arrangement,paragraph 35ZA,
notice, section 989 of ITA 2007 ,
the options (in relation to a participant),paragraph 2(2),
ordinary share capital, section 989 of ITA 2007 ,
participant,paragraph 2(2),
participate,paragraph 2(2),
personal representatives, section 989 of ITA 2007 ,
recognised stock exchange, section 1005 of ITA 2007 ,
 restriction (in relation to shares),paragraph 36(3),
 Schedule 4 CSOP scheme,paragraph 1 and Part 7 of this Schedule,
the scheme organiser,paragraph 2(2),
share option,section 521(4),
shares,section 521(4),
 tribunal,section 989 of ITA 2007,
. . .,. . .,
. . .,. . .,
the appropriate time,paragraph 1(4),
arrangements,paragraph 58(1),
child, section 721(6) ,
close company, section 989 of ITA 2007 , (and see paragraph 29(4)),
closure notice,paragraph 47(4),
company,paragraph 58,
company reorganisation (in Part 6 of this Schedule),paragraph 39(2),
connected person,section 718,
control,section 719 (and see paragraphs 10(2) and 23(6)),
disqualifying event,see sections 532 to 539,
distribution, section 989 of ITA 2007 ,
earnings,section 62 and see section 721(7),
the EMI code,section 527(3),
employee and employment,section 4,
eligible employee,paragraph 24,
employer company,paragraph 2,
excluded activities,paragraph 16,
farming, section 996 of ITA 2007 ,
. . .,. . .,
generally accepted accounting practice, section 997 of ITA 2007 ,
group of companies,paragraph 58,
the group,paragraph 58,
. . .,...,
market value,paragraph 55 (and see paragraph 5(7)),
met (in Part 7 of this Schedule),paragraph 44(7),
new option,paragraph 41(7),
notice, section 989 of ITA 2007 ,
 offshore installation , sections 1001 and 1002 of ITA 2007 ,
old option,paragraph 41(7),
ordinary share capital, section 989 of ITA 2007 ,
original option,section 529(3),
parent company,paragraph 58,
personal representative,section 989 of ITA 2007 ,
qualifying company,paragraph 8,
qualifying option,section 527(4) (and see paragraph 41(5)),
qualifying subsidiary,paragraph 11,
qualifying trade,paragraph 15,
relevant company,paragraph 2,
replacement option,section 527(4),
the requirements of this Schedule,section 527(4),
research and development,paragraph 58,
share option,section 527(4),
shares,paragraph 58 (and see paragraph 40(4)(a)),
single company,paragraph 58,
. . .,. . .,
51% subsidiary, section 989 of ITA 2007 ,
tax, section 989 of ITA 2007 ,
tax year, section 4(2) of ITA 2007 (as applied by section 989 of that Act) ,
trade, section 989 of ITA 2007 ,
 tribunal,section 989 of ITA 2007,
United Kingdom, section 1013 of ITA 2007 ,
Regulations under section 589 of ITEPA 2003.,
Regulations under section 715 of ITEPA 2003.,
Paragraph 93 of Schedule 2 to ITEPA 2003.,
Paragraph 45 of Schedule 3 to ITEPA 2003.,
Paragraph 33 of Schedule 4 to ITEPA 2003.,
Paragraph 51 of Schedule 5 to ITEPA 2003.,
 ,Sections 432 and 433 of ITEPA 2003.,
 ,Section 445 of ITEPA 2003.,
 ,Sections 465 and 466 of ITEPA 2003.,
 ,Section 486 of ITEPA 2003.,
 ,Regulations under section 589 of ITEPA 2003.,
 ,Regulations under section 715 of ITEPA 2003.,
 ,PAYE regulations.,
 ,Paragraph 52 of Schedule 5 to ITEPA 2003.,

subsections (1), (1A) and (1B),Chapter 4 of Part 7,
subsection (3),Chapter 8 of Part 3,
subsection (4),Chapter 5 of Part 7,
subsection (5A),Chapter 2 of Part 7,
subsection (5B),Chapter 3 of Part 7;,

an amount counting as employment income under Chapter 4 of Part 7 of ITEPA 2003,an amount chargeable to tax under Chapter 2 of Part 3 of the Finance Act 1988,
an amount treated as earnings under section 195(2) of ITEPA 2003,an amount chargeable to tax under section 162(5) of the Taxes Act,
an amount counting as employment income under section 476 or 477 of ITEPA 2003,an amount chargeable to tax under section 135(1) or (6) of the Taxes Act,
an amount which counts as employment income under Chapter 2 of Part 7 of ITEPA 2003,an amount chargeable to tax under section 140A of the Taxes Act,
an amount which counts as employment income under Chapter 3 of Part 7 of ITEPA 2003,an amount chargeable to tax under section 140D of the Taxes Act.,
ITEPA 2003,The Income Tax (Earnings and Pensions) Act 2003,

Taxes Management Act 1970 (c. 9),In section 98, the entries in the first column of the Table relating to— regulations under section 202 of ICTA ; paragraph 117 of Schedule 8 to FA 2000; paragraph 64 of Schedule 14 to that Act.,
 ,In section 98, the entries in the second column of the Table relating to— section 136(6) of ICTA ; section 140G of ICTA ; regulations under section 202 of ICTA ; regulations under section 203 of ICTA ; section 313(5) of ICTA ; section 85(1) and (2) of FA 1988; paragraph 65 of Schedule 14 to FA 2000.,
Income and Corporation Taxes Act 1988 (c. 1),Section 19.,
 ,Section 58.,
 ,In section 65(2), the words “Subject to section 330,”.,
 ,Sections 131 to 137.,
 ,Sections 140 to 151A.,
 ,Sections 153 to 159AC.,
 ,Sections 160 to 168G.,
 ,Section 185.,
 ,In section 186— in subsection (3), the words “the participant shall be chargeable to income tax under Schedule E for the year of assessment in which the entitlement arises on”; in subsection (4), the words “the participant shall be chargeable to income tax under Schedule E for the year of assessment in which the disposal takes place on”.,
 ,In section 187, subsections (1) to (4), (6) and (7), except so far as relating to profit sharing schemes.,
 ,Section 187A.,
 ,Sections 189 to 198.,
 ,Sections 199 to 207.,
 ,Section 313.,
 ,Sections 315 to 319.,
 ,Section 321.,
 ,Section 322(2).,
 ,In section 323— subsection (1); in subsection (6), paragraph (b) and the word “and” preceding it; subsection (7).,
 ,Section 330.,
 ,Section 332(1), (2), (3A), (3B) and (4).,
 ,In section 577— in subsection (1), paragraph (b) and the word “and” preceding it; in subsection (3), the words from “but where-” to the end.,
 ,Section 579(1).,
 ,Section 580(3).,
 ,In section 585— in subsection (1), the words “, or under Case III of Schedule E,”; in subsection (9), paragraph (b) and the word “and” preceding it.,
 ,In section 588, in subsection (5), paragraph (a) and the word “or” preceding paragraph (b).,
 ,Section 589.,
 ,Section 589A(2) to (6), (10).,
 ,In section 589B— subsections (1) to (4A); in subsection (5), the words “this section or”.,
 ,Section 591D(6).,
 ,Section 595.,
 ,Section 596.,
 ,Sections 596A to 596C.,
 ,Section 597.,
 ,Section 599A(5), (6) and (8).,
 ,Section 600.,
 ,In section 607(3)(b), sub-paragraph (iv) and the word “and” preceding it.,
 ,Section 608(4).,
 ,Section 613(1) to (3).,
 ,Section 615(1), (2), (4), (5) and (8).,
 ,Section 616.,
 ,Section 617(1) and (2).,
 ,Section 617A.,
 ,In section 638(13), the definition of “employee share ownership plan”.,
 ,In section 643— subsection (1); in subsection (5), the words “shall be assessable to tax under Schedule E (and section 203 shall apply accordingly) and”.,
 ,Sections 647 to 648A.,
 ,Section 830(5).,
 ,Schedules 6, 6A, 7 and 7A.,
 ,In Schedule 9— Parts 1, 2 and 6, except so far as relating to profit sharing schemes; Parts 3 and 4.,
 ,In Schedule 10, in paragraph 7(7)(b), the second “to”.,
 ,Schedules 11, 11A, 12, 12AA and 12A.,
 ,In Schedule 29, paragraph 6.,
Social Security Act 1988 (c. 7),In Schedule 4, paragraph 1.,
Finance Act 1988 (c. 39),Section 46.,
 ,Section 47(1).,
 ,Section 48(1).,
 ,Section 49(1).,
 ,Section 57.,
 ,Section 68.,
 ,Section 69.,
 ,Section 73(1).,
 ,Sections 77 to 88.,
 ,In section 89— in paragraph (a), the words “section 185(3)(a) (approved share option schemes) and”; paragraph (b).,
 ,Section 128.,
 ,In Schedule 3, paragraph 4.,
 ,In Schedule 13, paragraph 3.,
Finance Act 1989 (c. 26),Sections 36 to 42.,
 ,Section 45.,
 ,Sections 50 to 52.,
 ,Section 53, except subsection (2)(f) so far as relating to section 418(3) of ICTA.,
 ,Section 62.,
 ,Sections 64 and 66.,
 ,In section 178(2)— in paragraph (m), the words “160,”; at the end of the first paragraph (p), the word “and”.,
 ,Section 179(1)(g) and (5).,
 ,In Schedule 6— paragraphs 7 to 9; paragraph 13; in paragraph 18(1), the words “8(2)(b)”; paragraph 18(5) to (7).,
 ,In Schedule 12, paragraph 8.,
Companies Act 1989 (c. 40),In Schedule 18, paragraph 46.,
Finance Act 1990 (c. 29),Section 21.,
 ,Section 77.,
 ,Section 79.,
 ,In Schedule 14, paragraph 4(2).,
Oversea Superannuation Act 1991 (c. 16),Section 2.,
Disability Living Allowance and Disability Working Allowance Act 1991 (c. 21),In Schedule 2, paragraph 18.,
Finance Act 1991 (c. 31),Section 38(2).,
 ,Sections 39 to 40.,
 ,Section 44.,
 ,Section 69.,
 ,In Schedule 6, paragraphs 1 and 3.,
Social Security Contributions and Benefits Act 1992 (c. 4),Section 10(10).,
 ,In section 150(2), in paragraph (b) of the definition of “unemployability supplement or allowance”, sub-paragraph (v).,
Social Security (Consequential Provisions) Act 1992 (c. 6),In Schedule 2, paragraph 93.,
Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7),Section 10(10).,
 ,In section 146(2), in paragraph (b) of the definition of “unemployability supplement or allowance”, sub-paragraph (v).,
Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9),In Schedule 2, paragraph 33.,
Taxation of Chargeable Gains Act 1992 (c. 12),Section 120(6).,
 ,In Schedule 10, paragraphs 14(9) to (12) and 16(3) to (5).,
Finance ( No. 2) Act 1992 (c. 48),Section 37.,
 ,Section 54.,
Finance Act 1993 (c. 34),Section 68.,
 ,Sections 73 to 76.,
 ,Section 105(1) and (2).,
 ,Section 124.,
 ,Schedules 3, 4 and 5.,
Finance Act 1994 (c. 9),Sections 88 and 89.,
 ,Section 108(1) to (6) and (7)(b).,
 ,Sections 109 and 110.,
 ,Sections 125 to 132.,
 ,Section 139.,
Vehicle Excise and Registration Act 1994 (c. 22),In Schedule 3, paragraph 22.,
Finance Act 1995 (c. 4),Sections 43 to 45.,
 ,Sections 91 to 93.,
 ,Section 108.,
 ,Section 111.,
 ,Section 137(2), (3) and (8).,
 ,Section 141.,
Jobseekers Act 1995 (c. 18),In Schedule 2, paragraphs 12, 14 and 16.,
Child Support Act 1995 (c. 34),In Schedule 3, paragraph 1.,
Finance Act 1996 (c. 8),Sections 106 to 110.,
 ,Sections 113 to 115.,
 ,Section 120(11)(b).,
 ,Section 152.,
 ,In Schedule 7, paragraph 5.,
 ,Schedule 16.,
 ,In Schedule 20, paragraphs 6 to 10, 41 and 42.,
Finance Act 1997 (c. 16),Sections 62 and 63.,
 ,In Schedule 18, in Part 6(3), Note 3(b).,
Finance Act 1998 (c. 36),Sections 49 to 53.,
 ,Section 55(1).,
 ,Section 58.,
 ,Sections 60 and 61.,
 ,Sections 63 to 69.,
 ,Section 93.,
 ,Schedules 9 and 10.,
Tax Credits Act 1999 (c. 10),In Schedule 1, paragraph 6(c).,
Finance Act 1999 (c. 16),Sections 42 to 45.,
 ,Sections 48 to 51.,
 ,In Schedule 5, paragraphs 1 to 3.,
 ,In Schedule 10, paragraphs 4, 5, 6 and 8.,
Welfare Reform and Pensions Act 1999 (c. 30),In Schedule 8, paragraph 1(2).,
 ,In Schedule 12, paragraph 75.,
Care Standards Act 2000 (c. 14),In Schedule 4, paragraph 13.,
Finance Act 2000 (c. 17),Section 38(5) and (7).,
 ,Section 47.,
 ,Sections 56 to 60.,
 ,Section 62.,
 ,Schedules 8, 10 and 11.,
 ,Schedule 12, except paragraphs 17 and 18.,
 ,Schedule 14.,
Capital Allowances Act 2001 (c. 2),In Schedule 2, paragraphs 24, 25, 51(1) and 107.,
Finance Act 2001 (c. 9),Section 57(1) and (2).,
 ,Section 58.,
 ,Sections 60 to 62.,
 ,In Schedule 12— Part 1; in Part 2, paragraphs 1 to 10 and 12 to 16.,
 ,Schedules 13 and 14.,
 ,In Schedule 22, in paragraph 16(5), the definition of “ PAYE regulations”.,
Social Security Contributions (Share Options) Act 2001 (c. 20),Section 4.,
International Development Act 2002 (c. 1),In Schedule 3, paragraph 10.,
State Pension Credit Act 2002 (c. 16),In Schedule 2, paragraph 28.,
Tax Credits Act 2002 (c. 21),Section 25(6).,
 ,In Schedule 3, paragraph 14.,
Finance Act 2002 (c. 23),Sections 33 to 37.,
 ,Section 38(2) and (3).,
 ,Section 39.,
 ,Section 41.,
 ,In section 103(4)(f), the words “in Schedule 14, paragraph 22(4),”.,
 ,Schedule 6.,
 ,In Schedule 13, in paragraph 27(1), the definition of “ PAYE regulations”.,
Employee Share Schemes Act 2002 (c. 34),The whole Act.,

Disability Living Allowance and Disability Working Allowance (Northern Ireland Consequential Amendments) Order 1991 ( S.I. 1991/2874),Article 5.,
Income Tax (Car Benefits) (Replacement Accessories) Regulations 1994 ( S.I. 1994/777),The whole Regulations.,
Income Tax (Replacement Cars) Regulations 1994 ( S.I. 1994/778),The whole Regulations.,
Income Tax (Employments) (Notional Payments) Regulations 1994 ( S.I. 1994/1212),In regulation 2— in paragraph (1), all definitions except that of “the principal Regulations”; paragraph (2).,
 ,Regulations 3 to 8A.,
Income Tax (Employments) (Notional Payments) (Amendment) Regulations 1996 ( S.I. 1996/2969),The whole Regulations.,
Income Tax (Employments) (Notional Payments) (Amendment) Regulations 1998 ( S.I. 1998/1891),Regulations 4 to 6.,
Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) Regulations 2001 ( S.I. 2001/1123),Regulation 8.,
Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 ( S.I. 2001/3629),Article 107.,
Enterprise Management Incentives (Gross Asset Requirement) Order 2001 ( S.I. 2001/3799),The whole Order.,