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Income Tax (Earnings and Pensions) Bill


Income Tax (Earnings and Pensions) Bill

xxxvii

 

Interpretation

      718        Connected persons

      719        Control in relation to a body corporate

      720        Meaning of “the Inland Revenue” etc.

      721        Other definitions

Amendments, repeals, citation etc.

      722        Consequential amendments

      723        Commencement and transitional provisions and savings

      724        Repeals and revocations

      725        Citation

                  Schedule 1                                         Abbreviations and defined expressions

                  Part 1                    —                     Abbreviations of Acts and Instruments

                  Part 2                    —                     Index of expressions defined in this Act or ICTA

                  Schedule 2                                         Approved share incentive plans

                  Part 1                    —                     Introduction

                  Part 2                    —                     General requirements

                  Part 3                    —                     Eligibility of individuals

                  Part 4                    —                     Types of shares that may be awarded

                  Part 5                    —                     Free shares

                  Part 6                    —                     Partnership shares

                  Part 7                    —                     Matching shares

                  Part 8                    —                     Cash dividends and dividend shares

                  Part 9                    —                     Trustees

                  Part 10                    —                     Approval of plans

                  Part 11                    —                     Supplementary provisions

                  Schedule 3                                         Approved SAYE option schemes

                  Part 1                    —                     Introduction

                  Part 2                    —                     General requirements for approval

                  Part 3                    —                     Eligibility of individuals to participate in scheme

                  Part 4                    —                     Shares to which schemes can apply

                  Part 5                    —                     Requirement for linked savings scheme

                  Part 6                    —                     Requirements etc. relating to share options

                  Part 7                    —                     Exchange of share options

                  Part 8                    —                     Approval of schemes

                  Part 9                    —                     Supplementary provisions

                  Schedule 4                                         Approved CSOP schemes

                  Part 1                    —                     Introduction

                  Part 2                    —                     General requirements for approval

                  Part 3                    —                     Eligibility of individuals to participate in scheme

                  Part 4                    —                     Shares to which schemes can apply

                  Part 5                    —                     Requirements etc. relating to share options

                  Part 6                    —                     Exchange of share options

                  Part 7                    —                     Approval of schemes

                  Part 8                    —                     Supplementary provisions

                  Schedule 5                                         Enterprise management incentives

                  Part 1                    —                     Introduction

                  Part 2                    —                     General requirements

 
 

Income Tax (Earnings and Pensions) Bill

xxxviii

 

                  Part 3                    —                     Qualifying companies

                  Part 4                    —                     Eligible employees

                  Part 5                    —                     Requirements relating to options

                  Part 6                    —                     Company reorganisations

                  Part 7                    —                     Notification of option to Inland Revenue

                  Part 8                    —                     Supplementary provisions

                  Schedule 6                                         Consequential Amendments

                  Part 1                    —                     Income and Corporation Taxes Act 1988

                  Part 2                    —                     Other enactments

                  Schedule 7                                         Transitionals and savings

                  Part 1                    —                     Continuity of the law

                  Part 2                    —                     Employment income: charge to tax

                  Part 3                    —                     Employment income: earnings and benefits etc. treated as

earnings

                  Part 4                    —                     Employment income: exemptions

                  Part 5                    —                     Employment income: deductions

                  Part 6                    —                     Employment income: income which is not earnings or share-

related

                  Part 7                    —                     Employment income: share-related income

                  Part 8                    —                     Approved profit sharing schemes

                  Part 9                    —                     Social Security income

                  Part 10                    —                     PAYE

                  Part 11                    —                     Consequences for corporation tax

                  Schedule 8                                         Repeals and revocations

                  Part 1                    —                     Acts of Parliament

                  Part 2                    —                     Subordinate legislation

 
 

 
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