Income Tax (Earnings and Pensions) Act 2003 section 2

Abbreviations and defined expressions

Section 2 directs users to Schedule 1 of the Act, which serves as a reference guide for all abbreviations and defined expressions used throughout the legislation.

• Schedule 1 is the central reference point for understanding abbreviations and defined terms used in the Act
• Part 1 of Schedule 1 explains the shortened references to other Acts of Parliament and statutory instruments cited in the Act
• Part 2 of Schedule 1 provides an index showing where each defined term used in the Act can be found and explained
• Terms used in the share-related chapters (Chapters 6 to 9 of Part 7) are not covered by Part 2 of Schedule 1 but have their own separate indexes at the end of Schedules 2 to 5