Income Tax Act 2007 Schedule 4

Index of defined expressions

Schedule 4 provides a comprehensive glossary that directs you to where key terms used throughout the Income Tax Act 2007 are defined, ensuring consistent interpretation of the legislation.

• The schedule is essentially a look-up table: it lists each defined expression alphabetically and tells you the section (or external Act) where its meaning is set out.
• Most definitions are found within the Income Tax Act 2007 itself, but some refer to other legislation such as the Finance Act 2010, ITEPA 2003, ITTOIA 2005 and the Finance Act 2004.
• Many terms have different definitions depending on which Part or Chapter of the Act they appear in — for example, "company", "arrangements", "associate" and "permanent establishment" each have several context-specific meanings.
• The schedule has been amended many times since 2007 by successive Finance Acts and other legislation, reflecting the introduction of new reliefs, Scottish and Welsh income tax rates, and anti-avoidance provisions.

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