Paragraph 145 C1

In this Schedule—

• “corporation tax” includes any amount assessable or chargeable as if it were corporation tax;

• “country” includes a state or territory;

• “cross-border trip” is defined in paragraph 30;

• “double taxation arrangements” means arrangements that have effect under section 2(1) of TIOPA 2010;

• “employment”—

  1. (a)

     has the meaning given in section 4 of ITEPA 2003, and

  2. (b)

     includes an office within the meaning of section 5(3) of that Act;

• “enactment” means an enactment whenever passed (including this Act) and includes—

  1. (a)

     an Act of the Scottish Parliament,

  2. (b)

     a Measure or Act of the National Assembly for Wales,

  3. (c)

     any Northern Ireland legislation as defined by section 24(5) of the Interpretation Act 1978, and

  4. (d)

     any Orders in Council, orders, rules, regulations, schemes warrants, byelaws and other instruments made under an enactment (including anything mentioned in paragraphs (a) to (c) of this definition);

• “home” is to be construed in accordance with paragraph 25;

• “individual” means an individual acting in any capacity (including as trustee or personal representative);

• “overseas” means anywhere outside the UK;

• “parenting leave” means maternity leave, paternity leave, adoption leaveF1, parental leave F2, parental bereavement leave or neonatal care leave (whether statutory or otherwise);

• “relevant job on board a vehicle, aircraft or ship” is defined in paragraph 30;

• “ship” includes any kind of vessel (including a hovercraft);

• “significant break from overseas work” is defined in paragraph 29;

• “significant break from UK work” is defined in paragraph 29;

• “split year”, as respects an individual, means a tax year that is, as respects that individual, a split year within the meaning of Part 3 of this Schedule;

• “trade” also includes—

  1. (a)

     a profession or vocation,

  2. (b)

     anything that is treated as a trade for income tax purposes, and

  3. (c)

     the commercial occupation of woodlands (within the meaning of section 11(2) of ITTOIA 2005);

• “work” is defined in paragraph 26;

• “UK” means the United Kingdom, including the territorial sea of the United Kingdom;

• “UK tie” is defined in paragraph 31;

• “whole month” means the whole of January, the whole of February and so on, except that the period from the start of a tax year to the end of April is to count as a whole month.