Income Tax (Earnings and Pensions) Act 2003 section 100

Index of defined expressions

Section 100 of Schedule 2 provides a comprehensive glossary of all defined terms and expressions used throughout the Share Incentive Plan (SIP) code, directing the reader to where each definition can be found.

• This paragraph serves as a master index for every defined term used in the SIP legislation, covering over 60 expressions
• Definitions are drawn from multiple sources: some are defined within Schedule 2 itself, others in the main body of ITEPA 2003, and others in the Income Tax Act 2007
• Key SIP-specific terms such as free shares, matching shares, partnership shares, and dividend shares each have their own designated defining paragraph within the Schedule
• General tax terms such as "tax year", "close company", "distribution", and "recognised stock exchange" are defined by reference to the standard definitions in section 989 of ITA 2007 and other established legislation