Income Tax (Trading and Other Income) Act 2005 Schedule 4 Part 2

Index of expressions defined in this Act etc.

Schedule 4 Part 2 provides a comprehensive index of defined terms used throughout the Income Tax (Trading and Other Income) Act 2005, directing the reader to where each term is formally defined, whether within the Act itself or in other legislation.

• The index is an A-to-W glossary of over 250 defined terms, each paired with the specific section or external legislation where its meaning is set out.
• Many terms are context-specific — the same word (such as "adjustment expense", "assignment", "dividends" or "market value") can have different definitions depending on which Part or Chapter of the Act it appears in.
• A significant number of definitions are imported from other statutes, particularly the Income Tax Act 2007 (section 989 and others), the Corporation Tax Act 2010, the Income Tax (Earnings and Pensions) Act 2003, and the Finance Act 2004.
• The index has been amended numerous times since 2005 — by Finance Acts, statutory instruments, and the consolidation of corporation tax legislation — reflecting the addition, removal and relocation of defined terms over the years.

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