{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-1/part-2/paragraph-wrapper1n1",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-1/part-2/paragraph-wrapper1n1.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/2/paragraph/wrapper1n1",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "Note: this index does not apply to expressions used in any of Chapters 6 to 9 of Part 7 (share incentive plans and other arrangements for acquiring shares): separate indexes appear at the end of Schedules 2 to 5.\naccessory (in Chapter 6 of Part 3)\nsections 125(2) and 125A(2)\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nthe acquisition (in Chapters 1 to 4 of Part 7)\nsection 421B(8) (see also section 446Q(4))\n. . .\n. . .\nthe acquisition (in Chapter 5 of Part 7)\nsection 471(5)\n. . .\n. . .\nadjusted net income (in Chapter 8 of Part 10)\nsection 681H\nage of a car ... (in Chapter 6 of Part 3)\nsection 171(3)\nagency contract (in Chapter 7 of Part 2)\nsection 47(1)\namount foregone (in relation to a benefit) (in the benefits code)\nsection 69B\nannual rental value (in Chapter 10 of Part 3)\nsection 207\nannual value (in Chapter 5 of Part 3)\nsection 110\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nasset (in Chapter 4 of Part 11)\nsection 701\n. . .\n. . .\nassignment (in the application of the Act to Scotland)\nsection 1008(1) of ITA 2007\nassociate (in Chapter 8 of Part 2)\nsection 60\nassociate (in Chapter 9 of Part 2)\nsection 61I (but see section 61C(4))\nassociate (in Chapter 11 of Part 7)\nsection 549(4)\nassociated company (in Chapter 8 of Part 2)\nsection 61(1)\nassociated company (in section 421H(1) and Chapters 2 to 4 of Part 7)\nsection 421H(2)\n. . .\n. . .\nassociated person (in Chapters 1 to 4 of Part 7)\nsection 421C\nassociated person (in Chapter 5 of Part 7)\nsection 472\navailable for private use (in Chapter 6 of Part 3)\nsection 118(1)\nbasic rate\nsection 6(2) of ITA 2007 (as applied by section 989 of that Act)\nbenefit (in Chapter 10 of Part 3)\nsection 201(2)\nbenefit (in Chapter 3 of Part 6)\nsection 402\nthe benefits code (in the employment income Parts)\nsection 63(1)\nthe Commissioners for Her Majesty’s Revenue and Customs\nsection 720(2)\nbody of persons\nsection 989 of ITA 2007\nbusiness (in Chapter 8 of Part 2)\nsection 61(1)\nbusiness (in Chapter 9 of Part 2)\nsection 61J\nbusiness travel (in Chapter 6 of Part 3)\nsection 171(1)\nbusiness travel (in Chapter 2 of Part 4)\nsections 235A and 236(1)\ncapital allowance\nsection 989 of ITA 2007\ncar (in Chapter 6 of Part 3)\nsection 115(1)\ncar (in Chapter 2 of Part 4)\nsection 235(2)\ncar (in Chapter 3 of Part 4)\nsection 249\ncar is available to an employee (in Chapter 6 of Part 3)\nsection 116(1)\ncar first made available to an employee (in Chapter 6 of Part 3)\nsection 116(2)(a)\ncar made available by reason of employment (in Chapter 6 of Part 3)\nsection 117\ncar with a CO2 emissions figure (in Chapter 6 of Part 3)\nsection 134(1)\ncar without a CO2 emissions figure (in Chapter 6 of Part 3)\nsection 134(2)\ncash voucher\nsection 721(1)\nchargeable event (in Chapter 3B of Part 7)\nsection 446P(5)\ncharging provisions of Chapter 4 of Part 2 (in the employment income Parts)\nsection 14(3)\ncharging provisions of Chapter 5 of Part 2 (in the employment income Parts)\nsection 20(3)\ncheque voucher (in Chapter 4 of Part 3)\nsection 84(4)\nchild, children\n... section 721(6)\nthe client (in Chapter 9 of Part 2)\nsection 61D(4)\nclose company\nsection 989 of ITA 2007\ncompany\nsection 992 of ITA 2007\ncompany (in Chapter 8 of Part 2)\nsection 61(1)\ncompany (in Chapter 10A of Part 4)\nsection 312I\n. . .\n. . .\ncompany vehicle (in Chapter 2 of Part 4)\nsection 236(2)\nconnected (in the context of “connected person” or one person being “connected” with another)\nsection 993 of ITA 2007 (see section 718)\nconsideration (in Chapters 2 to 5 of Part 7)\nsections 421(2) and 421A\nconsideration given for the acquisition of employment-related securities (in Chapters 2 to 3A of Part 7)\nsection 421I\n. . .\n. . .\nthe Contributions and Benefits Act\nsection 721(1)\ncontrol\nsection 995 of ITA 2007 (see section 719)\ncontrol (in the benefits code)\nsection 69\n. . .\n. . .\nconvertible securities (in Chapters 2 to 3A of Part 7)\nsection 436\ncost of provision in relation to non-cash voucher (in Chapter 4 of Part 3)\nsection 87(3)\ncredit-token\nsection 721(1)\ncycle (in Chapter 2 of Part 4)\nsection 235(5)\ndate of first registration (in relation to a car ...) (in Chapter 6 of Part 3)\nsection 171(2)\ndeductible payment (in Part 8)\nsection 558\nthe deductibility provisions (in Part 5)\nsection 332\ndependants' income withdrawal (in Chapter 5A of Part 9)\nsection 579D\n. . .\n. . .\ndiesel (in Chapter 6 of Part 3)\nsection 171(1)\ndirector (in the benefits code)\nsection 67(1)\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\ndirector (in Chapter 10 of Part 7)\nsection 548(1)\ndirector, full-time working (in the benefits code)\nsection 67(3)\ndisabled person’s badge (in Chapter 6 of Part 3)\nsection 171(4)\ndistribution\nsection 989 of ITA 2007\ndomiciled in the United Kingdom\nsection 721(3)\ndonations (in Part 12)\nsection 714(1)\nearnings (in the employment income Parts)\nsection 62 and see section 721(7)\nearnings (from which deductions are allowed) (in Part 5)\nsection 327(2)(a)\nearnings charged on receipt (in Part 5)\nsection 335(4)\nearnings charged on remittance (in Part 5)\nsection 335(4)\nearnings “for” a tax year (in Chapter 4 of Part 2)\nsection 16\nearnings “for” a tax year (in Chapter 5 of Part 2)\nsection 29\nearnings-only exemption\nsection 227(2)\nEC certificate of conformity (in Chapter 6 of Part 3)\nsection 171(1)\nEC type-approval certificate (in Chapter 6 of Part 3)\nsection 171(1)\neligible period (in Chapter 6 of Part 5)\nsection 378(2)\nemployed (in the employment income Parts)\nsections 4 and 5(2)(a)\nemployed (in the benefits code)\nsection 66(1)(b)\nemployee (in the employment income Parts)\nsections 4 and 5(2)(b)\nemployee (in the benefits code)\nsection 66(1)(b) (see also section 216(5))\nemployee (in Chapter 3 of Part 3)\nsection 70(4)\n. . .\n. . .\n. . .\n. . .\nemployee (in Chapter 10 of Part 3)\nsection 201(5)\n. . .\n. . .\n. . .\n. . .\nthe employee (in Chapters 1 to 4 of Part 7)\nsection 421B(8)\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nthe employee (in Chapter 5 of Part 7)\nsection 471(5)\nemployee (in Chapter 10 of Part 7)\nsection 548(1)\nemployee (in Chapter 11 of Part 7)\nsection 549(5)\nemployee (in Part 8)\nsection 562(2)\n. . .\n. . .\nemployee (in Chapter 13 of Part 9)\nsection 628(1)\nemployee (in Part 11)\nsection 712(1)\nemployee benefit trust (in Chapter 11 of Part 7)\nsection 550\nemployee-controlled (in Chapters 2 to 4 of Part 7)\nsection 421H(1)\n. . .\n. . .\n. . .\n. . .\nthe employee offer (in Chapter 10 of Part 7)\nsection 544(1)\nemployer (in the employment income Parts)\nsections 4 and 5(2)(c)\nemployer (in the benefits code)\nsection 66(1)(b)\nthe employer (in the benefits code)\nsection 66(2)(b)\n. . .\n. . .\nthe employer (in Chapters 1 to 4 of Part 7)\nsection 421B(8)\nthe employer (in Chapter 5 of Part 7)\nsection 471(5)\nemployer (in Part 8)\nsection 562(2)\nemployer (in Part 11)\nsection 712(1)\nemployer-financed retirement benefits scheme (in Chapter 2 of Part 6)\nsection 393A\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nemployer’s national insurance contributions (in Chapter 8 of Part 2)\nsection 61(1)\nemployer's national insurance contributions (in Chapter 9 of Part 2)\nsection 61J\nemployment (in the employment income Parts)\nsections 4 and 5(1)\nemployment (in the benefits code)\nsection 66(1)(a)\nthe employment (in the benefits code)\nsection 66(2)(a)\n. . .\n. . .\nthe employment (in Chapters 1 to 4 of Part 7)\nsection 421B(8)\nthe employment (in Chapter 5 of Part 7)\nsection 471(5)\nemployment (in Part 8)\nsection 562(2)\nemployment (in Chapter 5 of Part 11)\nsection 707\nemployment as a seafarer (in Chapter 6 of Part 5)\nsection 384(1)\nthe employment change (in Chapter 7 of Part 4)\nsection 275\nemployment income\nsection 7(2)\nthe employment income Parts\nsection 3(2)\nemployment income exemption\nsection 227(3)\nemployment-related benefit (in Chapter 10 of Part 3)\nsection 201(2)\nemployment-related loan (in Chapter 7 of Part 3)\nsection 174\nemployment-related securities (in Chapters 1 to 5 of Part 7)\nsection 421B(8) (see also section 484(4))\nemployment-related securities option (in Chapter 5 of Part 7)\nsection 471(5)\n. . .\n. . .\n. . .\n. . .\nengagement to which Chapter 8 of Part 2 applies (in Chapter 8 of Part 2)\nsection 49(5)\nexcluded benefits (in Chapter 10 of Part 3)\nsection 202\n. . .\n. . .\n. . .\n. . .\nexcluded services (in Chapter 7 of Part 2)\nsection 47(2)\n. . .\n. . .\nexempt income (for the purposes of the employment income Parts)\nsection 8\nexempt income (for the purposes of Part 9)\nsection 566(3)\nexempt income (for the purposes of Part 10)\nsection 656(2)\n. . .\n. . .\n. . .\n. . .\nforeign employer\nsection 721(1)\nforeign employment election\nsection 989 of ITA 2007 (and see section 41M of this Act)\n. . .\n. . .\nformer civil partner (in Chapter 2 of Part 6)\nsection 588(1)\nformer civil partner (in Chapter 6 of Part 9)\nsection 588(1)\nformer employee (in Part 8)\nsection 562(1)\nformer employer (in relation to former employee) (in Part 8)\nsection 563\nformer employment (in relation to former employee) (in Part 8)\nsection 563\n. . .\n. . .\ngeneral earnings\nsection 7(3)\ngenerally accepted accounting practice\nsection 997 of ITA 2007\n. . .\n. . .\nHouse of Commons Members' Fund (in Chapter 12 of Part 9)\nsection 620\nthe included amount (in Chapter 5 of Part 5)\nsection 369(2)\nincome withdrawal (in Chapter 5A of Part 9)\nsection 579D\n. . .\n. . .\nindividual learning account training (in Chapter 4 of Part 4)\nsection 256\ninitial extra accessory (in Chapter 6 of Part 3)\nsection 126(2)\n. . .\n. . .\n. . .\n. . .\ninterest, in relation to securities (or shares) (in Chapters 1 to 5 of Part 7)\nsection 420(8)\ninterest in residence (in Chapter 7 of Part 4)\nsection 276(3)\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nlast day on which car available (in Chapter 6 of Part 3)\nsection 116(2)(b)\nlater accessory (in Chapter 6 of Part 3)\nsection 126(3)\nthe limitation day (in Chapter 7 of Part 4)\nsection 274\nlist price (of a car) (in Chapter 6 of Part 3)\nsection 123(1)\nlist price (of accessories) (in Chapter 6 of Part 3)\nsection 127\nlisted provision (in Chapter 11 of Part 7)\nsection 549(2)\nloan (in Chapter 7 of Part 3)\nsection 173(2)(a)\nlocal authority\nsection 999 of ITA 2007\n. . .\n. . .\nlower-paid employment as a minister of religion (in the benefits code)\nsection 66(5)\nlower-paid employment as a minister of religion (in Part 4)\nsection 290D\nmaking a loan (in Chapter 7 of Part 3)\nsection 173(2)(b)\nmanaged service company (in Chapter 9 of Part 2)\nsection 61B\n. . .\n. . .\n. . .\n. . .\nmarket value (in Chapters 1 to 5 of Part 7)\nsection 421(1)\n. . .\n. . .\nmarket value (of asset) (in Chapter 10 of Part 3)\nsection 208\nmaterial interest (in company) (in the benefits code)\nsection 68\nmembers of a person’s family\nsection 721(4)\nmember of a person’s family or household\nsection 721(5)\nmileage allowance payments (in Chapter 2 of Part 4)\nsection 229(2)\nmotor cycle (in Chapter 2 of Part 4)\nsection 235(4)\nnational insurance contributions (in Chapter 8 of Part 2)\nsection 61(1)\nnational insurance contributions (in Chapter 9 of Part 2)\nsection 61J\nnet income\nsection 23 of ITA 2007 (as applied by section 989 of that Act\nnet taxable earnings (for the purposes of Part 2)\nsection 11\nnet taxable specific income (for the purposes of Part 2)\nsection 12\n. . .\n. . .\n. . .\n. . .\nnon-cash voucher\nsection 721(1)\nnon-commercial increase (in Chapter 3B of Part 7)\nsection 446K(4)\nnon-commercial reduction (in Chapter 3B of Part 7)\nsection 446K(4)\nnon-standard accessory (in Chapter 6 of Part 3)\nsection 125(4)\nthe normal self-assessment filing date\nsection 989 of ITA 2007\nnotice\nsection 989 of ITA 2007\nthe notional loan (in Chapter 3C of Part 7)\nsection 446S(1)\nnotional price (of a car) (in Chapter 6 of Part 3)\nsection 124(1)\nnotional price (of accessories) (in Chapter 6 of Part 3)\nsection 130(1)\noffice (in the employment income Parts)\nsection 5(3)\noffice (in Part 8)\nsection 564(3)\nofficial rate of interest (in Chapter 7 of Part 3)\nsection 181\noffshore installation\nsections 1001 and 1002 of ITA 2007\n. . .\n. . .\noptional remuneration arrangements (in the benefits code)\nsection 69A\nordinary commuting (in Chapter 3 of Part 4)\nsection 249\nordinary share capital\nsection 989 of ITA 2007\noriginal pensioner (in Chapter 14 of Part 9)\nsection 630(1)\nthe overseas part\nsection 989 of ITA 2007\npassenger payments (in Chapter 2 of Part 4)\nsection 233(3)\npartner (in Chapter 8 of Part 10)\nsection 681G\nPAYE income\nsection 683\nPAYE provisions (in Chapter 8 of Part 2)\nsection 61(1)\nPAYE provisions (in Chapter 9 of Part 2)\nsection 61J\nPAYE regulations\nsection 684(8)\n. . .\n. . .\npension (in Chapter 3 of Part 9)\nsection 570\npension (in Chapter 4 of Part 9)\nsection 574\npension (in Chapter 11 of Part 9)\nsection 615(7)\npension (in Chapter 18 of Part 9)\nsection 647(4)\npension income\nsection 566(2)\npension under a registered pension scheme (in Chapter 5A of Part 9)\nsection 579D\npermanent workplace (in Chapter 3 of Part 4)\nsection 249\npermanent workplace (in Part 5)\nsection 339(2)\nperson involved in providing the accommodation (in Chapter 5 of Part 3)\nsection 112\nperson paying an amount (in Chapter 2 of Part 5)\nsection 333(2)\n. . .\n. . .\n. . .\n. . .\npersonal representatives\nsection 989 of ITA 2007\npersons providing a benefit (in Chapter 10 of Part 3)\nsection 209\npost-employment earnings (in relation to former employee) (in Part 8)\nsection 563\npremium (in relation to qualifying insurance contract) (in Chapter 2 of Part 5)\nsection 346(3)(a)\npremium (in relation to qualifying insurance contract) (in Part 8)\nsection 558(3)(a)\npre-1973 pension (in Chapter 14 of Part 9)\nsection 630(2)\nprescribed (in Chapter 5 of Part 11)\nsection 707\nprice of a car (in Chapter 6 of Part 3)\nsection 122\nprivate use (in Chapter 6 of Part 3)\nsection 118(2)\nthe property, in relation to living accommodation (in Chapter 5 of Part 3)\nsection 113\n. . .\n. . .\nprovision of cash voucher for employee (in Chapter 4 of Part 3)\nsection 74\nprovision of credit-token for employee (in Chapter 4 of Part 3)\nsection 91(a)\nprovision of non-cash voucher for employee (in Chapter 4 of Part 3)\nsection 83\n. . .\n. . .\nthe public offer (in Chapter 10 of Part 7)\nsection 544(1)\npublished price of the manufacturer, importer or distributor of the accessory (in Chapter 6 of Part 3)\nsection 129(1)\npublished price of the manufacturer, importer or distributor of the car (in relation to accessory) (in Chapter 6 of Part 3)\nsection 128(1)\nqualifying accessory (in Chapter 6 of Part 3)\nsection 125(1)\nqualifying journey (in Chapter 3 of Part 4)\nsection 249\nqualifying new resident\nsection 989 of ITA 2007 (and see section 845B of ITTOIA 2005)\nreadily convertible asset (in Chapter 4 of Part 11)\nsection 702\nreceipt of cash voucher by employee (in Chapter 4 of Part 3)\nsection 74\nreceipt of money earnings (in Chapter 4 of Part 2)\nsection 18\n. . .\n. . .\nreceipt of non-cash voucher by employee (in Chapter 4 of Part 3)\nsection 83\nreceipt of non-money earnings (in Chapter 4 of Part 2)\nsection 19\n. . .\n. . .\nrecognised stock exchange\nsection 1005 of ITA 2007\nregistered pension scheme\nsection 150(2) of FA 2004 (as applied by section 989 of ITA 2007)\nregistrant discount (in Chapter 10 of Part 7)\nsection 547\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nrelevant benefits (in Chapter 2 of Part 6)\nsection 393B\nrelevant debt (in Part 11)\nsection 684(7AA)\n. . .\n. . .\nrelevant engagements (in Chapter 8 of Part 2)\nsection 50(4)\nrelevant period (in Chapter 3B of Part 7)\nsection 446O\nrelevant retirement benefit (in relation to former employee) (in Part 8)\nsection 563\nthe relevant services (in Chapter 9 of Part 2)\nsection 61D(4)\n. . .\n. . .\nrelevant taxes (in Chapter 6 of Part 3)\nsection 171(1)\nremittance of earnings (in Chapter 5 of Part 2)\nsection 33\nremuneration (in Chapter 7 of Part 2)\nsection 47(3)\nresidence, former residence and new residence (in Chapter 7 of Part 4)\nsection 276(1), (2)\nresponsible person (in Chapter 2 of Part 6)\nsection 399A\nrestricted securities and restricted interest in securities (in Chapters 2, 3A and 3B of Part 7)\nsections 423 and 424\nrestriction (in Chapters 2, 3A and 3B of Part 7)\nsection 432(8)\n. . .\n. . .\nretirement benefits scheme (in Chapter 1 of Part 6)\nsection 387(1)\n. . .\n. . .\nroad fuel gas (in Chapter 6 of Part 3)\nsection 171(1)\n. . .\n. . .\n. . .\n. . .\nsecondary Class 1 contributions (in Chapter 5 of Part 7)\nsection 484(7)\nsecurities (in Chapters 1 to 5 of Part 7)\nsection 420\nsecurities option (in Chapters 1 to 5 of Part 7)\nsection 420(8)\n. . .\n. . .\n. . .\n. . .\nshares (in Chapters 1 to 5 of Part 7)\nsection 420(8)\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nshares (in Chapter 10 of Part 7)\nsection 548(1)\nship (in Chapter 6 of Part 5)\nsection 385\nsocial security income\nsection 657(2)\n. . .\n. . .\nspecific employment income\nsection 7(4)\nsplit year\nsection 989 of ITA 2007\nstandard accessory (in Chapter 6 of Part 3)\nsection 125(4)\nstepchild (in Parts 4 and 5\nsection 246 of the Civil Partnership Act 2004 (as applied by section 989 of ITA 2007)\n51% subsidiary\nsection 989 of ITA 2007\nTable A (in Part 10)\nsection 657(5)\nTable B (in Part 10)\nsection 657(6)\ntax\nsection 989 of ITA 2007\n. . .\n. . .\ntaxable benefit (in Chapter 5 of Part 11)\nsection 707\ntaxable benefits (in Part 10)\nsection 657(3)\ntaxable cheap loan (in Chapter 7 of Part 3)\nsection 175(2)\ntaxable earnings (in the employment income Parts)\nsection 10(2)\ntaxable employment under Part 2 (in the benefits code)\nsection 66(3)\ntaxable pension income (in Part 9)\nsection 567(3), (4)\nthe taxable period (in Chapter 5 of Part 3)\nsection 102(1)\ntaxable person (in Chapter 3 of Part 6)\nsection 403(6)\ntaxable social security income (in Part 10)\nsection 658(4)-(7)\ntaxable specific income (in the employment income Parts)\nsection 10(3)\ntax year\nsection 4(2) of ITA 2007 (as applied by section 989 of that Act)\nthe tax year (in Part 5)\nsection 327(2)(b)\nthe tax year 2003-04 etc.\nsection 4(4) of ITA 2007 (as applied by section 989 of that Act)\n. . .\n. . .\n. . .\n. . .\ntotal income\nsection 23 of ITA 2007 (as applied by section 989 of that Act)\ntrade\nsection 989 of ITA 2007\ntrade (in Chapter 10A of Part 4)\nsection 312I\ntransport voucher (in Chapter 4 of Part 3)\nsection 84(3)\ntribunal\nsection 989 of ITA 2007\nUnited Kingdom\nsection 1013 of ITA 2007\nUK approval certificate (in Chapter 6 of Part 3)\nsection 171(1)\nthe UK part\nsection 989 of ITA 2007\n. . .\n. . .\nuse of credit-token by employee (in Chapter 4 of Part 3)\nsection 91(b)\nvaluation date (in Chapter 3B of Part 7)\nsection 446O\n. . .\n. . .\nvan (in Chapter 6 of Part 3)\nsection 115(1)\nvan (in Chapter 2 of Part 4)\nsection 235(3)\nvan is available to an employee (in Chapter 6 of Part 3)\nsection 116(1)\nvan made available by reason of employment (in Chapter 6 of Part 3)\nsection 117\nvariation, in relation to a restriction (in Chapter 2 of Part 7)\nsection 427(4)\nweek (in Chapter 8 of Part 10)\nsection 681H\nthe worker (in Chapter 9 of Part 2)\nsection 61D(4)\nworkplace (in Chapter 3 of Part 4)\nsection 249\nworkplace (in Part 5)\nsection 339(1)\nwork-related training (in Chapter 4 of Part 4)\nsection 251(1)",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 1 Pt. 2 substituted (with effect in accordance with s. 14(5) of the amending Act) by Finance Act 2012 (c. 14), s. 14(4)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 1 Pt. 2 entries repealed (1.9.2003 with effect in accordance with Sch. 22 para. 42(4) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 42(2), Sch. 43 Pt. 3(4); S.I. 2003/1997, art. 2"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 1 Pt. 2 inserted (1.9.2003 with effect in accordance with Sch. 22 para. 42(4) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 42(3); S.I. 2003/1997, art. 2"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 1 Pt. 2 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 5(7)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 1 Pt. 2 repealed (22.7.2004) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(9)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 60"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(2) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in Sch. 1 Pt. 2 Table inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), s. 25(2), Sch. 3 para. 8"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(3) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(2); S.I. 2005/1126, art. 2(2)(h)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(4) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in Sch. 1 substituted (with effect in accordance with s. 29(7) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 29(6)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(5) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in Sch. 1 Pt. 2 Table repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(6), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(7) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(8) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Words in Sch. 1 Pt. 2 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 37 para. 7"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(9) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "Words in Sch. 1 Pt. 2 substituted (1.9.2004) by Finance Act 2004 (c. 12), s. 85(2), Sch. 16 para. 7(3); S.I. 2004/1945, art. 2"
    },
    {
      "type": "F",
      "label": "F21",
      "text": "Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(10) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F22",
      "text": "Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 16 para. 85 of the amending Act) by Finance Act 2011 (c. 11), Sch. 16 para. 61"
    },
    {
      "type": "F",
      "label": "F23",
      "text": "Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(11) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F24",
      "text": "Words in Sch. 1 Pt. 2 inserted (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(12), 284(1) (with Sch. 36)"
    },
    {
      "type": "F",
      "label": "F25",
      "text": "Words in Sch. 1 Pt. 2 omitted (with effect in accordance with s. 13(4) of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 1 para. 21(2)"
    },
    {
      "type": "F",
      "label": "F26",
      "text": "Words in Sch. 1 Pt. 2 inserted (18.3.2026) by Finance Act 2026 (c. 11), Sch. 3 para. 7(4)"
    },
    {
      "type": "F",
      "label": "F27",
      "text": "Words in Sch. 1 Pt. 2 inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 169"
    },
    {
      "type": "F",
      "label": "F28",
      "text": "Sch. 1 Pt. 2 Table entry omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 340(2)"
    },
    {
      "type": "F",
      "label": "F29",
      "text": "Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 2 para. 2(8) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), Sch. 2 para. 2(7)"
    },
    {
      "type": "F",
      "label": "F30",
      "text": "Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(12) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F31",
      "text": "Sch. 1 Pt. 2 entries repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 120, Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)"
    },
    {
      "type": "F",
      "label": "F32",
      "text": "Sch. 1 Pt. 2 Table entry repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(13), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F33",
      "text": "Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(14) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F34",
      "text": "Words in Sch. 1 Pt. 2 inserted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 21(3)"
    },
    {
      "type": "F",
      "label": "F35",
      "text": "Words in Sch. 1 Pt. 2 Table inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(15) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F36",
      "text": "Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(16) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F37",
      "text": "Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(17) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F38",
      "text": "Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 27 para. 16 of the amending Act) by Finance Act 2004 (c. 12), Sch. 27 para. 15"
    },
    {
      "type": "F",
      "label": "F39",
      "text": "Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(18) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F40",
      "text": "Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(19) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F41",
      "text": "Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 105"
    },
    {
      "type": "F",
      "label": "F42",
      "text": "Words in Sch. 1 Pt. 2 inserted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 15 (with Sch. 36)"
    },
    {
      "type": "F",
      "label": "F43",
      "text": "Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(20) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F44",
      "text": "Sch. 1 entry omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 40(a)"
    },
    {
      "type": "F",
      "label": "F45",
      "text": "Sch. 1 entry omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 40(b)"
    },
    {
      "type": "F",
      "label": "F46",
      "text": "Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(21) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F47",
      "text": "Words in Sch. 1 Pt. 2 inserted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 65(3) (with Sch. 36)"
    },
    {
      "type": "F",
      "label": "F48",
      "text": "Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(22) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F49",
      "text": "Words in Sch. 1 Pt. 2 inserted (20.7.2011) by The Finance Act 2009 (Consequential Amendments) Order 2011 (S.I. 2011/1583), arts. 1, 2(11)"
    },
    {
      "type": "F",
      "label": "F50",
      "text": "Sch. 1 Pt. 2 Table entries repealed (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(b), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "F",
      "label": "F51",
      "text": "Sch. 1 Pt. 2 Table entry omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 340(3)"
    },
    {
      "type": "F",
      "label": "F52",
      "text": "Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(24) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F53",
      "text": "Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(25) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F54",
      "text": "Words in Sch. 1 Pt. 2 substituted (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(3) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F55",
      "text": "Words in Sch. 1 Pt. 2 omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 61(3)"
    },
    {
      "type": "F",
      "label": "F56",
      "text": "Word in Sch. 1 Pt. 2 substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 61"
    },
    {
      "type": "F",
      "label": "F57",
      "text": "Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(28) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F58",
      "text": "Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(29) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F59",
      "text": "Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(30) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F60",
      "text": "Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(31) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F61",
      "text": "Words in Sch. 1 Pt. 2 Table inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 340(4)"
    },
    {
      "type": "F",
      "label": "F62",
      "text": "Words in Sch. 1 Pt. 2 Table substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 446(32) (with Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/schedule/1/part/2/paragraph/wrapper1n1",
    "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."
}