Income Tax (Earnings and Pensions) Act 2003 Schedule 1 Part 2

Index of expressions defined in this Act or ICTA

Schedule 1 Part 2 provides a comprehensive index of defined terms used throughout the Income Tax (Earnings and Pensions) Act 2003, directing the reader to where each term is formally defined.

• The index covers over 200 defined terms used across the Act, from "accessory" to "work-related training", each linked to the specific section containing its definition.
• Many terms have different definitions depending on which part or chapter of the Act they appear in — for example, "car", "employee", "employer", and "employment" each have multiple context-specific definitions.
• Some definitions are found within the Act itself (ITEPA 2003), while others are drawn from the Income Tax Act 2007, the Finance Act 2004, the Civil Partnership Act 2004, or the former Income and Corporation Taxes Act 1988.
• This index does not cover expressions used in Chapters 6 to 9 of Part 7 (share incentive plans and other share acquisition arrangements), which have their own separate indexes at the end of Schedules 2 to 5.

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