Part 2 Index of expressions defined in this Act or ICTA
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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.
| accessory (in Chapter 6 of Part 3) | section 125(2) |
| ...1 | ...1 |
| ...1 | ...1 |
| ...1 | ...1 |
| ...1 | ...1 |
| [the acquisition (in Chapters 1 to 4 of Part 7)]2 | [section 421B(8) (see also section 446Q(4))]2 |
| [the acquisition (in Chapter 5 of Part 7)]2 | [section 471(5)]2 |
| ...3 | ...3 |
| age of a car ...4 (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 |
| ...3 | ...3 |
| ...3 | ...3 |
| ...3 | ...3 |
| ...1 | ...1 |
| ...1 | ...1 |
| ...1 | ...1 |
| asset (in Chapter 4 of Part 11) | section 701 |
| ...1 | ...1 |
| assignment (in the application of the Act to Scotland) | [section 1008(1) of ITA 2007]5 |
| associate (in Chapter 8 of Part 2) | section 60 |
| [associate (in Chapter 9 of Part 2)]6 | [section 61I (but see section 61C(4))]6 |
| associate (in Chapter 11 of Part 7) | section 549(4) |
| associated company (in Chapter 8 of Part 2) | section 61(1) |
| ...1 | ...1 |
| [associated company (in section 421H(1) and Chapters 2 to 4 of Part 7)]2 | [section 421H(2)]2 |
| [associated person (in Chapters 1 to 4 of Part 7)]2 | [section 421C]2 |
| [associated person (in Chapter 5 of Part 7)]2 | [section 472]2 |
| 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)]7 |
| 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) |
| ...8 | ...8 |
| body of persons | [section 989 of ITA 2007]9 |
| business (in Chapter 8 of Part 2) | section 61(1) |
| [business (in Chapter 9 of Part 2)]6 | [section 61J]6 |
| business travel (in Chapter 6 of Part 3) | section 171(1) |
| business travel (in Chapter 2 of Part 4) | section 236(1) |
| capital allowance | [section 989 of ITA 2007]10 |
| 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 CO2 emissions figure (in Chapter 6 of Part 3) | section 134(1) |
| car without a CO2 emissions figure (in Chapter 6 of Part 3) | section 134(2) |
| cash voucher | section 721(1) |
| [chargeable event (in Chapter 3B of Part 7)]2 | [section 446P(5)]2 |
| 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 | ...11 section 721(6) |
| [the client (in Chapter 9 of Part 2)]6 | [section 61D(4)]6 |
| close company | [section 989 of ITA 2007]12 |
| company | [section 992 of ITA 2007]13 |
| company (in Chapter 8 of Part 2) | section 61(1) |
| ...1 | ...1 |
| 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]14 (see section 718) |
| [consideration (in Chapters 2 to 5 of Part 7)]2 | [section 721(1)]2 |
| [consideration given for employment-related securities (in Chapters 2 to 3A of Part 7)]2 | [section 421I]2 |
| [the Contributions and Benefits Act ...15]2 | [[section 721(1)]16]2 |
| ...1 | ...1 |
| control | [section 995 of ITA 2007]17 (see section 719) |
| control (in the benefits code) | section 69 |
| ...1 | ...1 |
| [convertible securities (in Chapter 2 to 3A of Part 7)]2 | [section 436]2 |
| 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 ...4 (in Chapter 6 of Part 3) | section 171(2) |
| deductible payment (in Part 8) | section 558 |
| the deductibility provisions (in Part 5) | section 332 |
| ...1 | ...1 |
| diesel (in Chapter 6 of Part 3) | section 171(1) |
| director (in the benefits code) | section 67(1) |
| ...3 | ...3 |
| ...1 | ...1 |
| ...1 | ...1 |
| ...1 | ...1 |
| ...1 | ...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]18 |
| 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) (see also section 216(5)) |
| 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) |
| ...1 | ...1 |
| ...1 | ...1 |
| employee (in Chapter 10 of Part 3) | section 201(5) |
| ...3 | ...3 |
| ...3 | ...3 |
| [the employee (in Chapters 1 to 4 of Part 7)]2 | [section 421B(8)]2 |
| ...1 | ...1 |
| ...1 | ...1 |
| ...1 | ...1 |
| ...1 | ...1 |
| ...1 | ...1 |
| ...1 | ...1 |
| ...1 | ...1 |
| [the employee (in Chapter 5 of Part 7)]2 | [section 471(5)]2 |
| ...1 | ...1 |
| 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) |
| ...3 | ...3 |
| 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 relation to a company) (in Chapters 2 to 4 of Part 7)]2 | [section 421H(1)]2 |
| ...1 | ...1 |
| ...1 | ...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) |
| ...3 | ...3 |
| [the employer (in Chapters 1 to 4 of Part 7)]2 | [section 421B(8)]2 |
| employer (in Part 8) | section 562(2) |
| employer (in Part 11) | section 712(1) |
| ...1 | ...1 |
| ...1 | ...1 |
| ...1 | ...1 |
| [employer-financed retirement benefits scheme (in Chapter 2 of Part 6)]19 | [section 393A]19 |
| 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)]6 | [section 61J]6 |
| 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) |
| ...3 | ...3 |
| [the employment (in Chapters 1 to 4 of Part 7)]2 | [section 421B(8)]2 |
| [the employment (in Chapter 5 of Part 7)]2 | [section 471(5)]2 |
| 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)]2 | [section 421B(8) (see also section 484(4))]2 |
| [employment-related securities option (in Chapter 5 of Part 7)]2 | [section 471(5)]2 |
| ...1 | ...1 |
| ...1 | ...1 |
| 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 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) |
| ...3 | ...3 |
| 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) |
| ...3 | ...3 |
| ...3 | ...3 |
| foreign employer | section 721(1) |
| ...3 | ...3 |
| [former civil partner (in Chapter 2 of Part 6)]20 | [section 400(1)]20 |
| [former civil partner (in Chapter 6 of Part 9)]20 | [section 588(1)]20 |
| 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 |
| ...21 | ...21 |
| general earnings | section 7(3) |
| [generally accepted accounting practice]22 | [[section 997 of ITA]23]22 |
| ...1 | ...1 |
| 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) |
| ...3 | ...3 |
| individual learning account training (in Chapter 4 of Part 4) | section 256 |
| initial extra accessory (in Chapter 6 of Part 3) | section 126(2) |
| ...8 | ...8 |
| ...24 | ...24 |
| [interest, in relation to securities (or shares) (in Chapters 1 to 5 of Part 7)]2 | [section 420(8)]2 |
| interest in residence (in Chapter 7 of Part 4) | section 276(3) |
| ...1 | ...1 |
| ...1 | ...1 |
| ...1 | ...1 |
| 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]25 |
| lower-paid employment (in Chapter 11 of Part 3) | section 217 |
| making a loan (in Chapter 7 of Part 3) | section 173(2)(b) |
| [managed service company (in Chapter 9 of Part 2)]6 | [section 61B]6 |
| ...1 | ...1 |
| ...1 | ...1 |
| ...1 | ...1 |
| [market value (in Chapters 1 to 5 of Part 7)]2 | [section 421(1)]2 |
| 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)]6 | [section 61J]6 |
| [net income]26 | [section 23 of ITA 2007 (as applied by section 989 of that act]26 |
| net taxable earnings (for the purposes of Part 2) | section 11 |
| net taxable specific income (for the purposes of Part 2) | section 12 |
| ...3 | ...3 |
| ...3 | ...3 |
| non-cash voucher | section 721(1) |
| [non-commercial increase (in Chapter 3B of Part 7)]2 | [section 446K(4)]2 |
| [non-commercial reduction (in Chapter 3B of Part 7)]2 | [section 446K(4)]2 |
| non-standard accessory (in Chapter 6 of Part 3) | section 125(4) |
| the normal self-assessment filing date | [section 989 of ITA 2007]27 |
| notice | [section 989 of ITA 2007]28 |
| [the notional loan (in Chapter 3C of Part 7)]2 | [section 446S(1)]2 |
| 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]29 | [[sections 1001 and 1002 of ITA 2007]30]29 |
| ...1 | ...1 |
| ordinary commuting (in Chapter 3 of Part 4) | section 249 |
| ordinary share capital | [section 989 of ITA 2007]31 |
| original pensioner (in Chapter 14 of Part 9) | section 630(1) |
| 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 provisions (in Chapter 9 of Part 2)]6 | [section 61J]6 |
| PAYE regulations | section 684(8) |
| ...1 | ...1 |
| 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)]32 | [section 579D]32 |
| 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) |
| ...3 | ...3 |
| ...3 | ...3 |
| personal representatives | [section 989 of ITA 2007]33 |
| 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 |
| ...3 | ...3 |
| 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 |
| ...3 | ...3 |
| 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 |
| ...34 | ...34 |
| 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 |
| ...34 | ...34 |
| [recognised stock exchange]2 | [[section 1005 of ITA 2007]35]2 |
| [registered pension scheme]36 | [[section 150(2) of FA 2004 (as applied by section 989 of ITA 2007]37]36 |
| registrant discount (in Chapter 10 of Part 7) | section 547 |
| ...3 | ...3 |
| ...1 | ...1 |
| ...3 | ...3 |
| [relevant benefits (in Chapter 2 of Part 6)]19 | [section 393B]19 |
| ...3 | ...3 |
| relevant engagements (in Chapter 8 of Part 2) | section 50(4) |
| [relevant period]2 | [section 446O]2 |
| relevant retirement benefit (in relation to former employee) (in Part 8) | section 563 |
| [the relevant services (in Chapter 9 of Part 2)]6 | [section 61D(4)]6 |
| ...3 | ...3 |
| 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]19 | [section 399A]19 |
| [restricted securities and restricted interest in securities (in Chapters 2, 3A and 3B of Part 7)]2 | [section 423 and section 424]2 |
| [restriction (in Chapters 2, 3A and 3B of Part 7)]2 | [section 432(8)]2 |
| ...3 | ...3 |
| retirement benefits scheme (in Chapter 1 of Part 6) | section 387(1) |
| ...3 | ...3 |
| road fuel gas (in Chapter 6 of Part 3) | section 171(1) |
| ...38 | ...38 |
| ...1 | ...1 |
| [secondary Class 1 contributions (in Chapter 5 of Part 7)]2 | [section 484(7)]2 |
| [securities (in Chapters 1 to 5 of Part 7)]2 | [section 420]2 |
| [securities option (in Chapters 1 to 5 of Part 7)]2 | [section 420(8)]2 |
| ...1 | ...1 |
| ...1 | ...1 |
| ...1 | ...1 |
| ...1 | ...1 |
| [shares (in Chapters 1 to 5 of Part 7)]2 | [section 420(8)]2 |
| ...1 | ...1 |
| ...1 | ...1 |
| ...1 | ...1 |
| ...1 | ...1 |
| ...1 | ...1 |
| ...1 | ...1 |
| ...1 | ...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) |
| ...39 | ...39 |
| specific employment income | section 7(4) |
| standard accessory (in Chapter 6 of Part 3) | section 125(4) |
| [stepchild (in Parts 4 and 5)]20 | [[section 246 of the Civil Partnership Act 2004 (as applied by section 989 of ITA 2007)]40]20 |
| 51% subsidiary | [section 989 of ITA 2007]41 |
| Table A (in Part 10) | section 657(5) |
| Table B (in Part 10) | section 657(6) |
| tax | section 832(3) of ICTA [(as applied by section 989 of ITA 2007)]42 |
| tax credit | [section 397(1) [or 397A]43 of ITTOIA 2005 (as applied by section 989 of ITA 2007)]44 |
| 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(2) |
| 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)]45 |
| 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)]46 |
| ...1 | ...1 |
| ...1 | ...1 |
| total income | [section 23 of ITA 2007 (as applied by section 989 of that Act)]47 |
| trade | [section 989 of ITA 2007]48 |
| transport voucher (in Chapter 4 of Part 3) | section 84(3) |
| [tribunal]49 | [section 989 of ITA 2007]49 |
| United Kingdom | [section 1013 of ITA 2007]50 |
| UK approval certificate (in Chapter 6 of Part 3) | section 171(1) |
| ...38 | ...38 |
| use of credit-token by employee (in Chapter 4 of Part 3) | section 91 (b) |
| [valuation date (in Chapter 3B of Part 7)]2 | [section 446O]2 |
| ...1 | ...1 |
| 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)]2 | [section 427(4)]2 |
| [the worker (in Chapter 9 of Part 2)]6 | [section 61D(4)]6 |
| 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) |
Amendments
1 Entries omitted by Finance Act 2003 section 140 and Schedule 22 para 43(2) and repealed by section 216 and Schedule 43 Part 3(4).
2 Entries inserted by Finance Act 2003 section 140 and Schedule 22 para 43(3).
3 Entries repealed by Finance Act 2004 section 326 and Schedule 42 Part 3 from 6 April 2006.
4 The words “or van” repealed by Finance Act 2004 section 326 and Schedule 42 Part 2(9) for 2007-08 and later tax years.
5 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(2) from 6 April 2007.
6 Entries inserted by Finance Act 2007 section 25 and Schedule 3 para 8 from 6 April 2007.
7 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(3) from 6 April 2007.
8 Entries omitted by Commissioners for Revenue and Customs Act 2005 section 50(6) and Schedule 4 para 120 and repealed by section 52(2) and Schedule 5 from 18 April 2005.
9 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(4) from 6 April 2007.
10 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(5) from 6 April 2007.
11 Omitted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(6) and repealed by section 1031 and Schedule 3 Part 1 from 6 April 2007.
12 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(7) from 6 April 2007.
13 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(8) from 6 April 2007.
14 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(9) from 6 April 2007.
15 Deleted by Finance Act 2004 section 85 and Schedule 16 para 7(13) from 1 September 2004.
16 Substituted by Finance Act 2004 section 85 and Schedule 16 para 7(13) from 1 September 2004.
17 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(10) from 6 April 2007.
18 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(11) from 6 April 2007.
19 Entries inserted by Finance Act 2004 section 249(12) from 6 April 2006.
20 Entries inserted by Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229) regulation 169 from 5 December 2005.
21 Entry omitted by S.I. 2009/56 article 3(1) and Schedule 1 para 340(2) from 1 April 2009.
22 Entry inserted by Finance (No. 2) Act 2005 section 12 and Schedule 2 para 2(7) from 2 December 2004.
23 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(12) from 6 April 2007.
24 Entry omitted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(13) and repealed by section 1031 and Schedule 3 Part 1 from 6 April 2007.
25 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(14) from 6 April 2007.
26 Entry inserted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(15) from 6 April 2007.
27 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(16) from 6 April 2007.
28 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(17) from 6 April 2007.
29 Entry inserted by Finance Act 2004 section 146 and Schedule 27 para 15 for 2004-05 and later tax years.
30 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(18) from 6 April 2007.
31 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(19) from 6 April 2007.
32 Entry inserted by Finance Act 2004 section 204 and Schedule 31 para 15 from 6 April 2006.
33 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(20) from 6 April 2007.
34 Entries omitted by Finance Act 2008 section 25 and Schedule 7 para 40 for 2008-09 and later tax years.
35 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(21) from 6 April 2007.
36 Entry inserted by Finance Act 2004 section 281 and Schedule 35 para 65(3) from 6 April 2006.
37 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(22) from 6 April 2007.
38 Entries omitted by Corporation Tax Act 2009 section 1322 and Schedule 1 para 556(b) and repealed by section 1326 and Schedule 3 Part 1 for 2009-10 and later tax years (for income tax and capital gains tax purposes), and for accounting periods ending on or after 1 April 2009 (for corporation tax purposes).
39 Entry omitted by S.I. 2009/56 article 3(1) and Schedule 1 para 340(3) from 1 April 2009.
40 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(24) from 6 April 2007.
41 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(25) from 6 April 2007.
42 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(26) from 6 April 2007.
43 Inserted by Finance Act 2009 section 40 and Schedule 19 para 12.
44 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(27) from 6 April 2007.
45 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(28) from 6 April 2007.
46 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(29) from 6 April 2007.
47 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(30) from 6 April 2007.
48 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(31) from 6 April 2007.
49 Entry inserted by S.I. 2009/56 article 3(1) and Schedule 1 para 340(4) from 1 April 2009.
50 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 446(32) from 6 April 2007.
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