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Income Tax (Earnings and Pensions) Bill


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

    350

 
 

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)

 

5

 

employment income exemption

section 227(3)

 
 

employment-related benefit (in Chapter 10 of Part

section 201(2)

 
 

3)

  
 

employment-related loan (in Chapter 7 of Part 3)

section 174

 
 

employment-related shares (in Chapter 9 of Part 3)

section 198(2)

 

10

 

the employment-related shares (in Chapter 8 of

section 192(4)

 
 

Part 3)

  
 

engagement to which Chapter 8 of Part 2 applies (in

section 49(5)

 
 

Chapter 8 of Part 2)

  
 

excluded benefits (in Chapter 10 of Part 3)

section 202

 

15

 

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)

 
 

exempt approved scheme (in Chapter 13 of Part 9)

section 628(1)

 
 

exempt income (for the purposes of the

section 8

 

20

 

employment income Parts)

  
 

exempt income (for the purposes of Part 9)

section 566(3)

 
 

exempt income (for the purposes of Part 10)

section 656(2)

 
 

ex-spouse (in Chapter 2 of Part 6)

section 400(1)

 
 

ex-spouse (in Chapter 6 of Part 9)

section 588(1)

 

25

    
 

foreign employer

section 721(1)

 
 

former approved superannuation fund (in Chapter

section 594(1)

 
 

7 of Part 9)

  
 

former employee (in Part 8)

section 562(1)

 

30

 

former employer (in relation to former employee)

section 563

 
 

(in Part 8)

  
 

 

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

    351

 
 

former employment (in relation to former

section 563

 
 

employee) (in Part 8)

  
    
 

General Commissioners

section 2 of TMA

 
  

1970

 

5

 

general earnings

section 7(3)

 
    
 

held by outside shareholders (in Chapter 4 of Part

section 469

 
 

7)

  
 

House of Commons Members’ Fund (in Chapter 12

section 620

 

10

 

of Part 9)

  
    
 

the included amount (in Chapter 5 of Part 5)

section 369(2)

 
 

income withdrawal (in Chapter 8 of Part 9)

section 604

 
 

individual learning account training (in Chapter 4

section 256

 

15

 

of Part 4)

  
 

initial extra accessory (in Chapter 6 of Part 3)

section 126(2)

 
 

the Inland Revenue

section 720(1)

 
 

interest

section 832(1) of

 
  

ICTA

 

20

 

interest in residence (in Chapter 7 of Part 4)

section 276(3)

 
 

interest in shares (in Chapter 8 of Part 3)

section 197(1)

 
 

interest in shares (in Chapter 9 of Part 3)

section 200(1)

 
 

interest in shares (in Chapter 4 of Part 7)

section 470(1)

 
    

25

 

last day on which car available (in Chapter 6 of Part

section 116(2)(b)

 
 

3)

  
 

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)

 

30

 

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)

 
 

 

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

    352

 
 

local authority

section 842A of

 
  

ICTA

 
 

lower-paid employment (in Chapter 11 of Part 3)

section 217

 
    
 

making a loan (in Chapter 7 of Part 3)

section 173(2)(b)

 

5

 

market value (of asset) (in Chapter 10 of Part 3)

section 208

 
 

market value (in Chapter 8 of Part 3)

section 197(1)

 
 

market value (in Chapter 9 of Part 3)

section 200(1)

 
 

market value (in Chapter 2 of Part 7)

section 434(1)

 
 

material interest (in company) (in the benefits code)

section 68

 

10

 

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

section 229(2)

 
 

4)

  
 

motor-cycle (in Chapter 2 of Part 4)

section 235(4)

 

15

    
 

national insurance contributions (in Chapter 8 of

section 61(1)

 
 

Part 2)

  
 

net taxable earnings (for the purposes of Part 2)

section 11

 
 

net taxable specific income (for the purposes of Part

section 12

 

20

 

2)

  
 

non-approved retirement benefits scheme (in

section 387(2)

 
 

Chapter 1 of Part 6)

  
 

non-approved retirement benefits scheme (in

section 400(1)

 
 

Chapter 2 of Part 6)

  

25

 

non-cash voucher

section 721(1)

 
 

non-standard accessory (in Chapter 6 of Part 3)

section 125(4)

 
 

the normal self-assessment filing date

section 721(1)

 
 

notice

section 832(1) of

 
  

ICTA

 

30

 

notional price (of a car) (in Chapter 6 of Part 3)

section 124(1)

 
 

notional price (of accessories) (in Chapter 6 of Part

section 130(1)

 
 

3)

  
 

 

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

    353

 
    
 

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

 
 

only conditional (interest in shares) (in Chapter 2 of

section 424

 

5

 

Part 7)

  
 

ordinary commuting (in Chapter 3 of Part 4)

section 249

 
 

ordinary share capital

section 832(1) of

 
  

ICTA

 
 

original pensioner (in Chapter 14 of Part 9)

section 630(1)

 

10

    
 

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)

 
 

PAYE regulations

section 684(8)

 

15

 

payment for the employment-related shares (in

section 197(3)

 
 

Chapter 8 of Part 3)

  
 

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)

 

20

 

pension (in Chapter 18 of Part 9)

section 647(4)

 
 

pension income

section 566(2)

 
 

permanent workplace (in Chapter 3 of Part 4)

section 249

 
 

permanent workplace (in Part 5)

section 339(2)

 
 

person involved in providing the accommodation

section 112

 

25

 

(in Chapter 5 of Part 3)

  
 

person paying an amount (in Chapter 2 of Part 5)

section 333(2)

 
 

personal pension arrangements (in Chapter 8 of

section 604

 
 

Part 9)

  
 

personal pension scheme (in Chapter 8 of Part 9)

section 604

 

30

 

personal representatives

section 721(1)

 
 

 

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

    354

 
 

persons providing a benefit (in Chapter 10 of Part

section 209

 
 

3)

  
 

post-employment earnings (in relation to former

section 563

 
 

employee) (in Part 8)

  
 

premium (in relation to qualifying insurance

section 346(3)(a)

 

5

 

contract) (in Chapter 2 of Part 5)

  
 

premium (in relation to qualifying insurance

section 558(3)(a)

 
 

contract) (in Part 8)

  
 

pre-1973 pension (in Chapter 14 of Part 9)

section 630(2)

 
 

prescribed (in Chapter 5 of Part 11)

section 707

 

10

 

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

section 113

 
 

(in Chapter 5 of Part 3)

  
 

provision of benefits in respect of an employee (in

section 386(6)

 

15

 

Chapter 1 of Part 6)

  
 

provision of relevant benefits (in Chapter 2 of Part

section 400(2)

 
 

6)

  
 

provision of cash voucher for employee (in Chapter

section 74

 
 

4 of Part 3)

  

20

 

provision of credit-token for employee (in Chapter

section 91(a)

 
 

4 of Part 3)

  
 

provision of non-cash voucher for employee (in

section 83

 
 

Chapter 4 of Part 3)

  
 

the public offer (in Chapter 10 of Part 7)

section 544(1)

 

25

 

published price of the manufacturer, importer or

section 129(1)

 
 

distributor of the accessory (in Chapter 6 of Part 3)

  
 

published price of the manufacturer, importer or

section 128(1)

 
 

distributor of the car (in relation to accessory) (in

  
 

Chapter 6 of Part 3)

  

30

    
 

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

 

35

 

 

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

    355

 
 

receipt of cash voucher by employee (in Chapter 4

section 74

 
 

of Part 3)

  
 

receipt of money earnings (in Chapter 4 of Part 2)

section 18

 
 

receipt of money earnings (in Chapter 5 of Part 2)

section 31

 
 

receipt of non-cash voucher by employee (in

section 83

 

5

 

Chapter 4 of Part 3)

  
 

receipt of non-money earnings (in Chapter 4 of Part

section 19

 
 

2)

  
 

receipt of non-money earnings (in Chapter 5 of Part

section 32

 
 

2)

  

10

 

registrant discount (in Chapter 10 of Part 7)

section 547

 
 

relative (in Chapter 2 of Part 6)

section 400(1)

 
 

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

section 483

 
 

Part 7)

  
 

relevant benefits (in Chapter 1 of Part 6)

section 386(5)

 

15

 

relevant benefits (in Chapter 2 of Part 6)

section 400(1)

 
 

relevant engagements (in Chapter 8 of Part 2)

section 50(4)

 
 

relevant retirement benefit (in relation to former

section 563

 
 

employee) (in Part 8)

  
 

relevant statutory scheme (in Chapter 13 of Part 9)

section 628(1)

 

20

 

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

section 276(1), (2)

 
 

Chapter 7 of Part 4)

  

25

 

retirement annuity contract (in Chapter 9 of Part 9)

section 606

 
 

retirement benefits scheme (in Chapter 1 of Part 6)

section 387(1)

 
 

retirement benefits scheme (in Chapter 6 of Part 9)

section 586(1)

 
 

road fuel gas (in Chapter 6 of Part 3)

section 171(1)

 
    

30

 

Schedule A business

section 832(1) of

 
  

ICTA

 
 

secondary Class 1 contributions (in Chapter 5 of

section 487(1)

 
 

Part 7)

  
 

 

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

    356

 
 

share option (in Chapter 5 of Part 7)

sections 471(4)

 
 

the share option (in Chapter 5 of Part 7)

sections 471(4)

 
 

shares (in Chapter 8 of Part 3)

section 197(1)

 
 

shares (in Chapter 9 of Part 3)

sections 200(1)

 
 

shares (in Chapter 2 of Part 7)

section 434(1)

 

5

 

the shares (in Chapter 2 of Part 7)

section 422(2)

 
 

shares (in Chapter 3 of Part 7)

section 446(1)

 
 

the shares (in Chapter 3 of Part 7)

section 435(4)

 
 

shares (in Chapter 4 of Part 7)

section 470(1)

 
 

the shares (in Chapter 4 of Part 7)

section 447(2)

 

10

 

shares (in Chapter 5 of Part 7)

section 487(1)

 
 

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)

 
 

Special Commissioners

section 4 of TMA

 

15

  

1970

 
 

specific employment income

section 7(4)

 
 

standard accessory (in Chapter 6 of Part 3)

section 125(4)

 
 

51% subsidiary

section 838(1) of

 
  

ICTA

 

20

    
 

Table A (in Part 10)

section 657(5)

 
 

Table B (in Part 10)

section 657(6)

 
 

tax

section 832(3) of

 
  

ICTA

 

25

 

tax credit

section 832(1) of

 
  

ICTA

 
 

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)

 

30

 

taxable earnings (in the employment income Parts)

section 10(2)

 
 

 

 
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Revised 17 February 2003