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Income Tax (Earnings and Pensions) Bill


343

Income Tax (Earnings and Pensions) Bill
Schedule 1 — Abbreviations and defined expressions
Part 1 — Abbreviations of Acts and Instruments

 

Schedules

Schedule 1

Section 2

 

Abbreviations and defined expressions

Part 1

Abbreviations of Acts and Instruments

5

 

TMA 1970

The Taxes Management Act 1970 (c. 9)

 
 

ICTA 1970

The Income and Corporation Taxes Act 1970 (c. 10)

 
 

FA 1970

The Finance Act 1970 (c. 24)

 
 

FA 1971

The Finance Act 1971 (c. 68)

 
 

OPA 1973

The Overseas Pensions Act 1973 (c. 21)

 

10

 

FA 1973

The Finance Act 1973 (c. 51)

 
 

FA 1974

The Finance Act 1974 (c. 30)

 
 

FA 1976

The Finance Act 1976 (c. 40)

 
 

FA 1977

The Finance Act 1977 (c. 36)

 
 

ICTA

The Income and Corporation Taxes Act 1988 (c. 1)

 

15

 

FA 1988

The Finance Act 1988 (c. 39)

 
 

FA 1989

The Finance Act 1989 (c. 26)

 
 

SSCBA 1992

The Social Security Contributions and Benefits Act

 
  

1992 (c. 4)

 
 

SSCB(NI)A 1992

The Social Security Contributions and Benefits

 

20

  

(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)

 
 

FA 1995

The Finance Act 1995 (c. 4)

 
 

JSA 1995

The Jobseekers Act 1995 (c. 18)

 

25

 

 

Income Tax (Earnings and Pensions) Bill
Schedule 1 — Abbreviations and defined expressions
Part 2 — Index of expressions defined in this Act or ICTA

    344

 
 

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))

 

5

 

FA 1996

The Finance Act 1996 (c. 8)

 
 

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))

 
 

FA 1999

The Finance Act 1999 (c. 16)

 

10

 

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))

 
 

FA 2000

The Finance Act 2000 (c. 17)

 
 

CAA 2001

The Capital Allowances Act 2001 (c. 2)

 

15

 

FA 2001

The Finance Act 2001 (c. 9)

 
 

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.))

 

20

 

Part 2

Index 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.

25

 

accessory (in Chapter 6 of Part 3)

section 125(2)

 
 

acquisition (in Chapter 8 of Part 3)

section 197(2)

 
 

the acquisition (in Chapter 8 of Part 3)

section 192(4)

 
 

acquisition (in Chapter 9 of Part 3)

section 200(2)

 
 

the acquisition (in Chapter 4 of Part 7)

section 447(2)

 

30

 

 

Income Tax (Earnings and Pensions) Bill
Schedule 1 — Abbreviations and defined expressions
Part 2 — Index of expressions defined in this Act or ICTA

    345

 
 

administrator (in Chapter 2 of Part 6)

section 400(1)

 
 

age of a car or van (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

 

5

 

approved (in Chapter 8 of Part 9)

section 604

 
 

approved (in relation to retirement benefits

section 586(1)

 
 

scheme) (in Chapter 6 of Part 9)

  
 

approved retirement benefits scheme (in Chapter 6

section 587(1)

 
 

of Part 9)

  

10

 

as a director or employee, in relation to the

section 423

 
 

acquisition of an interest in shares (in Chapter 2 of

  
 

Part 7)

  
 

as a director or employee, in relation to the

section 436

 
 

acquisition of shares or an interest in shares (in

  

15

 

Chapter 3 of Part 7)

  
 

as a director or employee, in relation to the

section 447(4), (5)

 
 

acquisition of shares or an interest in shares (in

  
 

Chapter 4 of Part 7)

  
 

asset (in Chapter 4 of Part 11)

section 701

 

20

 

assign, in relation to a share option (in Chapter 5 of

section 483(1)

 
 

Part 7)

  
 

assignment, (in the application of the Act to

section 721(2)

 
 

Scotland)

  
 

associate (in Chapter 8 of Part 2)

section 60

 

25

 

associate (in Chapter 11 of Part 7)

section 549(4)

 
 

associated company (in Chapter 8 of Part 2)

section 61(1)

 
 

associated company (in Chapter 4 of Part 7)

section 470(1)

 
 

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

section 118(1)

 
    

30

 

basic rate

section 832(1) of

 
  

ICTA

 
 

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)

 

35

 

 

Income Tax (Earnings and Pensions) Bill
Schedule 1 — Abbreviations and defined expressions
Part 2 — Index of expressions defined in this Act or ICTA

    346

 
 

the Board of Inland Revenue

section 720(2)

 
 

body of persons

section 832(1) of

 
  

ICTA

 
 

business (in Chapter 8 of Part 2)

section 61(1)

 
 

business travel (in Chapter 6 of Part 3)

section 171(1)

 

5

 

business travel (in Chapter 2 of Part 4)

section 236(1)

 
    
 

capital allowance

section 832(1) of

 
  

ICTA

 
 

car (in Chapter 6 of Part 3)

section 115(1)

 

10

 

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

section 116(1)

 
 

3)

  
 

car first made available to an employee (in Chapter

section 116(2)(a)

 

15

 

6 of Part 3)

  
 

car made available by reason of employment (in

section 117

 
 

Chapter 6 of Part 3)

  
 

car with a CO2 emissions figure (in Chapter 6 of

section 134(1)

 
 

Part 3)

  

20

 

car without a CO2 emissions figure (in Chapter 6

section 134(2)

 
 

of Part 3)

  
 

cash voucher

section 721(1)

 
 

charging provisions of Chapter 4 of Part 2 (in the

section 14(3)

 
 

employment income Parts)

  

25

 

charging provisions of Chapter 5 of Part 2 (in the

section 20(3)

 
 

employment income Parts)

  
 

cheque voucher (in Chapter 4 of Part 3)

section 84(4)

 
 

child, children

section 832(5) of

 
  

ICTA, and see

 

30

  

section 721(6)

 
 

close company

section 832(1) of

 
  

ICTA

 
 

company

section 832(1) of

 
  

ICTA

 

35

 

 

Income Tax (Earnings and Pensions) Bill
Schedule 1 — Abbreviations and defined expressions
Part 2 — Index of expressions defined in this Act or ICTA

    347

 
 

company (in Chapter 8 of Part 2)

section 61(1)

 
 

company (in Chapter 5 of Part 7)

section 487(1)

 
 

company vehicle (in Chapter 2 of Part 4)

section 236(2)

 
 

connected (in the context of “connected person” or

section 839 of ICTA

 
 

one person being “connected” with another)

(see section 718)

 

5

 

the Contributions and Benefits Act (in Chapter 5 of

section 487(1)

 
 

Part 7)

  
 

control

section 840 of ICTA

 
  

(see section 719)

 
 

control (in the benefits code)

section 69

 

10

 

convertible, in relation to shares (in Chapter 3 of

section 435(2)

 
 

Part 7)

  
 

cost of provision in relation to non-cash voucher (in

section 87(3)

 
 

Chapter 4 of Part 3)

  
 

credit-token

section 721(1)

 

15

 

cycle (in Chapter 2 of Part 4)

section 235(5)

 
    
 

date of first registration (in relation to a car or van)

section 171(2)

 
 

(in Chapter 6 of Part 3)

  
 

deductible payment (in Part 8)

section 558

 

20

 

the deductibility provisions (in Part 5)

section 332

 
 

dependent subsidiary (in Chapter 4 of Part 7)

section 467

 
 

diesel (in Chapter 6 of Part 3)

section 171(1)

 
 

director (in the benefits code)

section 67(1)

 
 

director (in Chapter 1 of Part 6)

section 386(5)

 

25

 

director (in Chapter 2 of Part 7)

section 434(1)

 
 

director (in Chapter 3 of Part 7)

section 446(1)

 
 

director (in Chapter 4 of Part 7)

section 470(1)

 
 

director (in Chapter 5 of Part 7)

section 487(1)

 
 

director (in Chapter 10 of Part 7)

section 548(1)

 

30

 

director, full-time working (in the benefits code)

section 67(3)

 
 

disabled person’s badge (in Chapter 6 of Part 3)

section 171(4)

 
 

 

Income Tax (Earnings and Pensions) Bill
Schedule 1 — Abbreviations and defined expressions
Part 2 — Index of expressions defined in this Act or ICTA

    348

 
 

distribution

section 832(1) of

 
  

ICTA

 
 

domiciled in the United Kingdom

section 721(3)

 
 

donations (in Part 12)

section 714(1)

 
    

5

 

earnings (in the employment income Parts)

section 62 and see

 
  

section 721(7).

 
 

earnings (from which deductions are allowed) (in

section 327(2)(a)

 
 

Part 5)

  
 

earnings charged on receipt (in Part 5)

section 335(4)

 

10

 

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)

 

15

 

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) (see

 
  

also section 216(5))

 

20

 

employee (in the employment income Parts)

sections 4 and 5(2)(b)

 
 

employee (in the benefits code)

section 66(1)(b)

 
 

employee (in Chapter 3 of Part 3)

section 70(4)

 
 

employee (in Chapter 8 of Part 3)

section 197(1)

 
 

employee (in Chapter 9 of Part 3)

section 200(1)

 

25

 

employee (in Chapter 10 of Part 3)

section 201(5)

 
 

employee (in Chapter 1 of Part 6)

section 386(5)

 
 

employee (in Chapter 2 of Part 6)

section 400(1)

 
 

employee (in Chapter 2 of Part 7)

section 434(1)

 
 

employee (in Chapter 3 of Part 7)

section 446(1)

 

30

 

the employee (in Chapter 2 of Part 7)

section 422(1)

 
 

the employee (in Chapter 3 of Part 7)

section 435(1)

 
 

 

Income Tax (Earnings and Pensions) Bill
Schedule 1 — Abbreviations and defined expressions
Part 2 — Index of expressions defined in this Act or ICTA

    349

 
 

employee (in Chapter 4 of Part 7)

section 470(1)

 
 

the employee (in Chapter 4 of Part 7)

section 447(1)

 
 

employee (in Chapter 5 of Part 7)

section 487(1)

 
 

the employee (in Chapter 5 of Part 7)

section 471(4)

 
 

employee (in Chapter 10 of Part 7)

section 548(1)

 

5

 

employee (in Chapter 11 of Part 7)

section 549(5)

 
 

employee (in Part 8)

section 562(2)

 
 

employee (in Chapter 6 of Part 9)

section 588(1)

 
 

employee (in Chapter 13 of Part 9)

section 628(1)

 
 

employee (in Part 11)

section 712(1)

 

10

 

employee benefit trust (in Chapter 11 of Part 7)

section 550

 
 

employee-controlled (in relation to a company) (in

section 468

 
 

Chapter 4 of Part 7)

  
 

the employee’s interest (in Chapter 2 of Part 7)

section 422(2)

 
 

the employee offer (in Chapter 10 of Part 7)

section 544(1)

 

15

 

employer (in the employment income Parts)

sections 4 and 5(2)(c)

 
 

employer (in the benefits code)

section 66(1)(b)

 
 

employer (in Chapter 1 of Part 6)

section 386(5)

 
 

employer (in Part 8)

section 562(2)

 
 

employer (in Part 11)

section 712(1)

 

20

 

the employer (in the benefits code)

section 66(2)(b)

 
 

the employer company (in Chapter 2 of Part 7)

section 422(2)

 
 

the employer company (in Chapter 3 of Part 7)

section 435(4)

 
 

the employer company (in Chapter 4 of Part 7)

section 447(3)

 
 

employer’s national insurance contributions (in

section 61(1)

 

25

 

Chapter 8 of Part 2)

  
 

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)

 
 

employment (in Chapter 1 of Part 6)

section 386(5)

 

30

 

employment (in Part 8)

section 562(2)

 
 

 

 
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