{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-1/part-1",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-1/part-1.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "schedule/1/part/1",
  "kind": "part",
  "number": "1",
  "heading": "Abbreviations of Acts and instruments",
  "text": "FA followed by a year\nThe Finance Act of that year\nF(No.2)A followed by a year\nThe Finance (No.2) Act of that year.\nETA(NI) 1950\nThe Employment and Training Act (Northern Ireland) 1950 (c. 29 (N.I.))\nSW(S)A 1968\nThe Social Work (Scotland) Act 1968\nTMA 1970\nThe Taxes Management Act 1970 (c. 9)\nICTA 1970\nThe Income and Corporation Taxes Act 1970 (c. 10)\n. . .\n. . .\n. . .\n. . .\nETA 1973\nThe Employment and Training Act 1973 (c. 50)\nOPA 1973\nThe Overseas Pensions Act 1973 (c. 21)\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nICTA\nThe Income and Corporation Taxes Act 1988 (c. 1)\nSSA 1988\nThe Social Security Act 1988\n. . .\n. . .\n. . .\n. . .\nLGFA 1992\nLocal Government Finance Act 1992\nSSCBA 1992\nThe Social Security Contributions and Benefits Act 1992 (c. 4)\nSSCB(NI)A 1992\nThe Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)\nTCGA 1992\nThe Taxation of Chargeable Gains Act 1992 (c. 12)\nVERA 1994\nThe Vehicle Excise and Registration Act 1994 (c. 22)\n. . .\n. . .\nJSA 1995\nThe Jobseekers Act 1995 (c. 18)\nCSA 1995\nThe Child Support Act 1995 (c. 34)\nC(S)A 1995\nThe Children (Scotland) Act 1995\nCS(NI)O 1995\nThe Child Support (Northern Ireland) Order 1995 (S.I. 1995/2702 (N.I. 13))\nJS(NI)O 1995\nThe Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/2705 (N.I. 15))\n. . .\n. . .\nERA 1996\nThe Employment Rights Act 1996 (c. 18)\nER(NI)O 1996\nThe Employment Rights (Northern Ireland) Order 1996 (S.I. 1996/1919 (N.I. 16))\n. . .\n. . .\nWRPA 1999\nThe Welfare Reform and Pensions Act 1999 (c. 30)\nWRP(NI)O 1999\nThe Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11))\n. . .\n. . .\nCSPSSA 2000\nChild Support, Pensions and Social Security Act 2000\nCAA 2001\nThe Capital Allowances Act 2001 (c. 2)\n. . .\n. . .\nSPCA 2002\nThe State Pension Credit Act 2002 (c. 16)\nTCA 2002\nThe Tax Credits Act 2002 (c. 21)\nSPCA(NI) 2002\nThe State Pension Credit Act (Northern Ireland) 2002 (c. 14 (N.I.))\nLGSA 2003\nThe Local Government in Scotland Act 2003\n. . .\n. . .\nITTOIA 2005\nThe Income Tax (Trading and Other Income) Act 2005\n. . .\n. . .\nGOWA 2006\nThe Government of Wales Act 2006\nITA 2007\nThe Income Tax Act 2007\nWRA 2007\nThe Welfare Reform Act 2007\nCTA 2009\nThe Corporation Tax Act 2009\nFAA(NI) 2009\nThe Financial Assistance Act (Northern Ireland) 2009\nFPA(NI) 2009\nThe Financial Provisions Act (Northern Ireland) 2009\nCTA 2010\nThe Corporation Tax Act 2010\nTIOPA 2010\nThe Taxation (International and Other Provisions) Act 2010\nWRA 2012\nThe Welfare Reform Act 2012\nPA 2014\nThe Pensions Act 2014\nDSR(NI) 2016\nDiscretionary Support Regulations (Northern Ireland) 2016 (S.R. (N.I.) 2016 No. 270)\nHB(WSP)R(NI) 2017\nThe Housing Benefit (Welfare Supplementary Payment) Regulations (Northern Ireland) 2017 S.R. (N.I.) 2017 No. 35\nWSPR(NI) 2016\nThe Welfare Supplementary Payments Regulations (Northern Ireland) 2016 S.R.(N.I.) 2016 No. 178\nWSP(LDLA)R(NI) 2016\nThe Welfare Supplementary Payment (Loss of Disability Living Allowance) Regulations (Northern Ireland) 2016 S.R.(N.I.) 2016 No. 250\nWSP(LCP)R(NI) 2016\nThe Welfare Supplementary Payment (Loss of Carer Payments) Regulations (Northern Ireland) 2016 S.R.(N.I.) 2016 No. 253\nWSP(LDRP)R(NI) 2016\nThe Welfare Supplementary Payment (Loss of Disability-Related Premiums) Regulations (Northern Ireland) 2016 S.R.(N.I.) 2016 No. 254\nSS(S)A 2018\nSocial Security (Scotland) Act 2018\nLGE(W)A 2021\nThe Local Government and Elections (Wales) Act 2021\nCA(CSP)(S)R 2023\nThe Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 1 Pt. 1 inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 126(3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 1 Pt. 1 inserted (with effect in accordance with s. 46(3) of the amending Act) by Finance Act 2008 (c. 9), s. 46(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 1 Pt. 1 inserted (with effect in accordance with reg. 3(4)(5) of the amending S.I.) by The Income Tax (Tax Treatment of Carer Support Payment and Exemption of Social Security Benefits) Regulations 2023 (S.I. 2023/1148), regs. 1(1), 3(3)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 1 Pt. 1 omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), s. 126(4)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 1 Pt. 1 inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 12(8)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 1 Pt. 1 inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 616(2) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Sch. 1 Pt. 1 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 445 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in Sch. 1 Pt. 1 inserted (18.3.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 24(6); S.I. 2008/787, art. 2(1), Sch.; S.I. 2008/787, art. 2(4)(f)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in Sch. 1 Pt. 1 inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 556(a) (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in Sch. 1 Pt. 1 inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 395(2) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in Sch. 1 Pt. 1 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 323 (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in Sch. 1 Pt. 1 inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 50; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in Sch. 1 Pt. 1 inserted (with effect in accordance with s. 16(4) of the amending Act) by Finance Act 2015 (c. 11), s. 16(3)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in Sch. 1 Pt. 1 inserted (with effect in accordance with reg. 2 of the amending S.I.) by The Taxation of Northern Ireland Welfare Supplementary Payments Regulations 2017 (S.I. 2017/338), regs. 1, 16"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in Sch. 1 Pt. 1 inserted (19.11.2023) by The Income Tax (Tax Treatment of Carer Support Payment and Exemption of Social Security Benefits) Regulations 2023 (S.I. 2023/1148), regs. 1(1), 2(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/schedule/1/part/1",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}