# Income Tax (Earnings and Pensions) Act 2003, Paragraph


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.
accessory (in Chapter 6 of Part 3)
sections 125(2) and 125A(2)
. . .
. . .
. . .
. . .
. . .
. . .
the acquisition (in Chapters 1 to 4 of Part 7)
section 421B(8) (see also section 446Q(4))
. . .
. . .
the acquisition (in Chapter 5 of Part 7)
section 471(5)
. . .
. . .
adjusted net income (in Chapter 8 of Part 10)
section 681H
age of a car ... (in Chapter 6 of Part 3)
section 171(3)
agency contract (in Chapter 7 of Part 2)
section 47(1)
amount foregone (in relation to a benefit) (in the benefits code)
section 69B
annual rental value (in Chapter 10 of Part 3)
section 207
annual value (in Chapter 5 of Part 3)
section 110
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
asset (in Chapter 4 of Part 11)
section 701
. . .
. . .
assignment (in the application of the Act to Scotland)
section 1008(1) of ITA 2007
associate (in Chapter 8 of Part 2)
section 60
associate (in Chapter 9 of Part 2)
section 61I (but see section 61C(4))
associate (in Chapter 11 of Part 7)
section 549(4)
associated company (in Chapter 8 of Part 2)
section 61(1)
associated company (in section 421H(1) and Chapters 2 to 4 of Part 7)
section 421H(2)
. . .
. . .
associated person (in Chapters 1 to 4 of Part 7)
section 421C
associated person (in Chapter 5 of Part 7)
section 472
available for private use (in Chapter 6 of Part 3)
section 118(1)
basic rate
section 6(2) of ITA 2007 (as applied by section 989 of that Act)
benefit (in Chapter 10 of Part 3)
section 201(2)
benefit (in Chapter 3 of Part 6)
section 402
the benefits code (in the employment income Parts)
section 63(1)
the Commissioners for Her Majesty’s Revenue and Customs
section 720(2)
body of persons
section 989 of ITA 2007
business (in Chapter 8 of Part 2)
section 61(1)
business (in Chapter 9 of Part 2)
section 61J
business travel (in Chapter 6 of Part 3)
section 171(1)
business travel (in Chapter 2 of Part 4)
sections 235A and 236(1)
capital allowance
section 989 of ITA 2007
car (in Chapter 6 of Part 3)
section 115(1)
car (in Chapter 2 of Part 4)
section 235(2)
car (in Chapter 3 of Part 4)
section 249
car is available to an employee (in Chapter 6 of Part 3)
section 116(1)
car first made available to an employee (in Chapter 6 of Part 3)
section 116(2)(a)
car made available by reason of employment (in Chapter 6 of Part 3)
section 117
car with a CO2 emissions figure (in Chapter 6 of Part 3)
section 134(1)
car without a CO2 emissions figure (in Chapter 6 of Part 3)
section 134(2)
cash voucher
section 721(1)
chargeable event (in Chapter 3B of Part 7)
section 446P(5)
charging provisions of Chapter 4 of Part 2 (in the employment income Parts)
section 14(3)
charging provisions of Chapter 5 of Part 2 (in the employment income Parts)
section 20(3)
cheque voucher (in Chapter 4 of Part 3)
section 84(4)
child, children
... section 721(6)
the client (in Chapter 9 of Part 2)
section 61D(4)
close company
section 989 of ITA 2007
company
section 992 of ITA 2007
company (in Chapter 8 of Part 2)
section 61(1)
company (in Chapter 10A of Part 4)
section 312I
. . .
. . .
company vehicle (in Chapter 2 of Part 4)
section 236(2)
connected (in the context of “connected person” or one person being “connected” with another)
section 993 of ITA 2007 (see section 718)
consideration (in Chapters 2 to 5 of Part 7)
sections 421(2) and 421A
consideration given for the acquisition of employment-related securities (in Chapters 2 to 3A of Part 7)
section 421I
. . .
. . .
the Contributions and Benefits Act
section 721(1)
control
section 995 of ITA 2007 (see section 719)
control (in the benefits code)
section 69
. . .
. . .
convertible securities (in Chapters 2 to 3A of Part 7)
section 436
cost of provision in relation to non-cash voucher (in Chapter 4 of Part 3)
section 87(3)
credit-token
section 721(1)
cycle (in Chapter 2 of Part 4)
section 235(5)
date of first registration (in relation to a car ...) (in Chapter 6 of Part 3)
section 171(2)
deductible payment (in Part 8)
section 558
the deductibility provisions (in Part 5)
section 332
dependants' income withdrawal (in Chapter 5A of Part 9)
section 579D
. . .
. . .
diesel (in Chapter 6 of Part 3)
section 171(1)
director (in the benefits code)
section 67(1)
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
director (in Chapter 10 of Part 7)
section 548(1)
director, full-time working (in the benefits code)
section 67(3)
disabled person’s badge (in Chapter 6 of Part 3)
section 171(4)
distribution
section 989 of ITA 2007
domiciled in the United Kingdom
section 721(3)
donations (in Part 12)
section 714(1)
earnings (in the employment income Parts)
section 62 and see section 721(7)
earnings (from which deductions are allowed) (in Part 5)
section 327(2)(a)
earnings charged on receipt (in Part 5)
section 335(4)
earnings charged on remittance (in Part 5)
section 335(4)
earnings “for” a tax year (in Chapter 4 of Part 2)
section 16
earnings “for” a tax year (in Chapter 5 of Part 2)
section 29
earnings-only exemption
section 227(2)
EC certificate of conformity (in Chapter 6 of Part 3)
section 171(1)
EC type-approval certificate (in Chapter 6 of Part 3)
section 171(1)
eligible period (in Chapter 6 of Part 5)
section 378(2)
employed (in the employment income Parts)
sections 4 and 5(2)(a)
employed (in the benefits code)
section 66(1)(b)
employee (in the employment income Parts)
sections 4 and 5(2)(b)
employee (in the benefits code)
section 66(1)(b) (see also section 216(5))
employee (in Chapter 3 of Part 3)
section 70(4)
. . .
. . .
. . .
. . .
employee (in Chapter 10 of Part 3)
section 201(5)
. . .
. . .
. . .
. . .
the employee (in Chapters 1 to 4 of Part 7)
section 421B(8)
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
the employee (in Chapter 5 of Part 7)
section 471(5)
employee (in Chapter 10 of Part 7)
section 548(1)
employee (in Chapter 11 of Part 7)
section 549(5)
employee (in Part 8)
section 562(2)
. . .
. . .
employee (in Chapter 13 of Part 9)
section 628(1)
employee (in Part 11)
section 712(1)
employee benefit trust (in Chapter 11 of Part 7)
section 550
employee-controlled (in Chapters 2 to 4 of Part 7)
section 421H(1)
. . .
. . .
. . .
. . .
the employee offer (in Chapter 10 of Part 7)
section 544(1)
employer (in the employment income Parts)
sections 4 and 5(2)(c)
employer (in the benefits code)
section 66(1)(b)
the employer (in the benefits code)
section 66(2)(b)
. . .
. . .
the employer (in Chapters 1 to 4 of Part 7)
section 421B(8)
the employer (in Chapter 5 of Part 7)
section 471(5)
employer (in Part 8)
section 562(2)
employer (in Part 11)
section 712(1)
employer-financed retirement benefits scheme (in Chapter 2 of Part 6)
section 393A
. . .
. . .
. . .
. . .
. . .
. . .
employer’s national insurance contributions (in Chapter 8 of Part 2)
section 61(1)
employer's national insurance contributions (in Chapter 9 of Part 2)
section 61J
employment (in the employment income Parts)
sections 4 and 5(1)
employment (in the benefits code)
section 66(1)(a)
the employment (in the benefits code)
section 66(2)(a)
. . .
. . .
the employment (in Chapters 1 to 4 of Part 7)
section 421B(8)
the employment (in Chapter 5 of Part 7)
section 471(5)
employment (in Part 8)
section 562(2)
employment (in Chapter 5 of Part 11)
section 707
employment as a seafarer (in Chapter 6 of Part 5)
section 384(1)
the employment change (in Chapter 7 of Part 4)
section 275
employment income
section 7(2)
the employment income Parts
section 3(2)
employment income exemption
section 227(3)
employment-related benefit (in Chapter 10 of Part 3)
section 201(2)
employment-related loan (in Chapter 7 of Part 3)
section 174
employment-related securities (in Chapters 1 to 5 of Part 7)
section 421B(8) (see also section 484(4))
employment-related securities option (in Chapter 5 of Part 7)
section 471(5)
. . .
. . .
. . .
. . .
engagement to which Chapter 8 of Part 2 applies (in Chapter 8 of Part 2)
section 49(5)
excluded benefits (in Chapter 10 of Part 3)
section 202
. . .
. . .
. . .
. . .
excluded services (in Chapter 7 of Part 2)
section 47(2)
. . .
. . .
exempt income (for the purposes of the employment income Parts)
section 8
exempt income (for the purposes of Part 9)
section 566(3)
exempt income (for the purposes of Part 10)
section 656(2)
. . .
. . .
. . .
. . .
foreign employer
section 721(1)
foreign employment election
section 989 of ITA 2007 (and see section 41M of this Act)
. . .
. . .
former civil partner (in Chapter 2 of Part 6)
section 588(1)
former civil partner (in Chapter 6 of Part 9)
section 588(1)
former employee (in Part 8)
section 562(1)
former employer (in relation to former employee) (in Part 8)
section 563
former employment (in relation to former employee) (in Part 8)
section 563
. . .
. . .
general earnings
section 7(3)
generally accepted accounting practice
section 997 of ITA 2007
. . .
. . .
House of Commons Members' Fund (in Chapter 12 of Part 9)
section 620
the included amount (in Chapter 5 of Part 5)
section 369(2)
income withdrawal (in Chapter 5A of Part 9)
section 579D
. . .
. . .
individual learning account training (in Chapter 4 of Part 4)
section 256
initial extra accessory (in Chapter 6 of Part 3)
section 126(2)
. . .
. . .
. . .
. . .
interest, in relation to securities (or shares) (in Chapters 1 to 5 of Part 7)
section 420(8)
interest in residence (in Chapter 7 of Part 4)
section 276(3)
. . .
. . .
. . .
. . .
. . .
. . .
last day on which car available (in Chapter 6 of Part 3)
section 116(2)(b)
later accessory (in Chapter 6 of Part 3)
section 126(3)
the limitation day (in Chapter 7 of Part 4)
section 274
list price (of a car) (in Chapter 6 of Part 3)
section 123(1)
list price (of accessories) (in Chapter 6 of Part 3)
section 127
listed provision (in Chapter 11 of Part 7)
section 549(2)
loan (in Chapter 7 of Part 3)
section 173(2)(a)
local authority
section 999 of ITA 2007
. . .
. . .
lower-paid employment as a minister of religion (in the benefits code)
section 66(5)
lower-paid employment as a minister of religion (in Part 4)
section 290D
making a loan (in Chapter 7 of Part 3)
section 173(2)(b)
managed service company (in Chapter 9 of Part 2)
section 61B
. . .
. . .
. . .
. . .
market value (in Chapters 1 to 5 of Part 7)
section 421(1)
. . .
. . .
market value (of asset) (in Chapter 10 of Part 3)
section 208
material interest (in company) (in the benefits code)
section 68
members of a person’s family
section 721(4)
member of a person’s family or household
section 721(5)
mileage allowance payments (in Chapter 2 of Part 4)
section 229(2)
motor cycle (in Chapter 2 of Part 4)
section 235(4)
national insurance contributions (in Chapter 8 of Part 2)
section 61(1)
national insurance contributions (in Chapter 9 of Part 2)
section 61J
net income
section 23 of ITA 2007 (as applied by section 989 of that Act
net taxable earnings (for the purposes of Part 2)
section 11
net taxable specific income (for the purposes of Part 2)
section 12
. . .
. . .
. . .
. . .
non-cash voucher
section 721(1)
non-commercial increase (in Chapter 3B of Part 7)
section 446K(4)
non-commercial reduction (in Chapter 3B of Part 7)
section 446K(4)
non-standard accessory (in Chapter 6 of Part 3)
section 125(4)
the normal self-assessment filing date
section 989 of ITA 2007
notice
section 989 of ITA 2007
the notional loan (in Chapter 3C of Part 7)
section 446S(1)
notional price (of a car) (in Chapter 6 of Part 3)
section 124(1)
notional price (of accessories) (in Chapter 6 of Part 3)
section 130(1)
office (in the employment income Parts)
section 5(3)
office (in Part 8)
section 564(3)
official rate of interest (in Chapter 7 of Part 3)
section 181
offshore installation
sections 1001 and 1002 of ITA 2007
. . .
. . .
optional remuneration arrangements (in the benefits code)
section 69A
ordinary commuting (in Chapter 3 of Part 4)
section 249
ordinary share capital
section 989 of ITA 2007
original pensioner (in Chapter 14 of Part 9)
section 630(1)
the overseas part
section 989 of ITA 2007
passenger payments (in Chapter 2 of Part 4)
section 233(3)
partner (in Chapter 8 of Part 10)
section 681G
PAYE income
section 683
PAYE provisions (in Chapter 8 of Part 2)
section 61(1)
PAYE provisions (in Chapter 9 of Part 2)
section 61J
PAYE regulations
section 684(8)
. . .
. . .
pension (in Chapter 3 of Part 9)
section 570
pension (in Chapter 4 of Part 9)
section 574
pension (in Chapter 11 of Part 9)
section 615(7)
pension (in Chapter 18 of Part 9)
section 647(4)
pension income
section 566(2)
pension under a registered pension scheme (in Chapter 5A of Part 9)
section 579D
permanent workplace (in Chapter 3 of Part 4)
section 249
permanent workplace (in Part 5)
section 339(2)
person involved in providing the accommodation (in Chapter 5 of Part 3)
section 112
person paying an amount (in Chapter 2 of Part 5)
section 333(2)
. . .
. . .
. . .
. . .
personal representatives
section 989 of ITA 2007
persons providing a benefit (in Chapter 10 of Part 3)
section 209
post-employment earnings (in relation to former employee) (in Part 8)
section 563
premium (in relation to qualifying insurance contract) (in Chapter 2 of Part 5)
section 346(3)(a)
premium (in relation to qualifying insurance contract) (in Part 8)
section 558(3)(a)
pre-1973 pension (in Chapter 14 of Part 9)
section 630(2)
prescribed (in Chapter 5 of Part 11)
section 707
price of a car (in Chapter 6 of Part 3)
section 122
private use (in Chapter 6 of Part 3)
section 118(2)
the property, in relation to living accommodation (in Chapter 5 of Part 3)
section 113
. . .
. . .
provision of cash voucher for employee (in Chapter 4 of Part 3)
section 74
provision of credit-token for employee (in Chapter 4 of Part 3)
section 91(a)
provision of non-cash voucher for employee (in Chapter 4 of Part 3)
section 83
. . .
. . .
the public offer (in Chapter 10 of Part 7)
section 544(1)
published price of the manufacturer, importer or distributor of the accessory (in Chapter 6 of Part 3)
section 129(1)
published price of the manufacturer, importer or distributor of the car (in relation to accessory) (in Chapter 6 of Part 3)
section 128(1)
qualifying accessory (in Chapter 6 of Part 3)
section 125(1)
qualifying journey (in Chapter 3 of Part 4)
section 249
qualifying new resident
section 989 of ITA 2007 (and see section 845B of ITTOIA 2005)
readily convertible asset (in Chapter 4 of Part 11)
section 702
receipt of cash voucher by employee (in Chapter 4 of Part 3)
section 74
receipt of money earnings (in Chapter 4 of Part 2)
section 18
. . .
. . .
receipt of non-cash voucher by employee (in Chapter 4 of Part 3)
section 83
receipt of non-money earnings (in Chapter 4 of Part 2)
section 19
. . .
. . .
recognised stock exchange
section 1005 of ITA 2007
registered pension scheme
section 150(2) of FA 2004 (as applied by section 989 of ITA 2007)
registrant discount (in Chapter 10 of Part 7)
section 547
. . .
. . .
. . .
. . .
. . .
. . .
relevant benefits (in Chapter 2 of Part 6)
section 393B
relevant debt (in Part 11)
section 684(7AA)
. . .
. . .
relevant engagements (in Chapter 8 of Part 2)
section 50(4)
relevant period (in Chapter 3B of Part 7)
section 446O
relevant retirement benefit (in relation to former employee) (in Part 8)
section 563
the relevant services (in Chapter 9 of Part 2)
section 61D(4)
. . .
. . .
relevant taxes (in Chapter 6 of Part 3)
section 171(1)
remittance of earnings (in Chapter 5 of Part 2)
section 33
remuneration (in Chapter 7 of Part 2)
section 47(3)
residence, former residence and new residence (in Chapter 7 of Part 4)
section 276(1), (2)
responsible person (in Chapter 2 of Part 6)
section 399A
restricted securities and restricted interest in securities (in Chapters 2, 3A and 3B of Part 7)
sections 423 and 424
restriction (in Chapters 2, 3A and 3B of Part 7)
section 432(8)
. . .
. . .
retirement benefits scheme (in Chapter 1 of Part 6)
section 387(1)
. . .
. . .
road fuel gas (in Chapter 6 of Part 3)
section 171(1)
. . .
. . .
. . .
. . .
secondary Class 1 contributions (in Chapter 5 of Part 7)
section 484(7)
securities (in Chapters 1 to 5 of Part 7)
section 420
securities option (in Chapters 1 to 5 of Part 7)
section 420(8)
. . .
. . .
. . .
. . .
shares (in Chapters 1 to 5 of Part 7)
section 420(8)
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
shares (in Chapter 10 of Part 7)
section 548(1)
ship (in Chapter 6 of Part 5)
section 385
social security income
section 657(2)
. . .
. . .
specific employment income
section 7(4)
split year
section 989 of ITA 2007
standard accessory (in Chapter 6 of Part 3)
section 125(4)
stepchild (in Parts 4 and 5
section 246 of the Civil Partnership Act 2004 (as applied by section 989 of ITA 2007)
51% subsidiary
section 989 of ITA 2007
Table A (in Part 10)
section 657(5)
Table B (in Part 10)
section 657(6)
tax
section 989 of ITA 2007
. . .
. . .
taxable benefit (in Chapter 5 of Part 11)
section 707
taxable benefits (in Part 10)
section 657(3)
taxable cheap loan (in Chapter 7 of Part 3)
section 175(2)
taxable earnings (in the employment income Parts)
section 10(2)
taxable employment under Part 2 (in the benefits code)
section 66(3)
taxable pension income (in Part 9)
section 567(3), (4)
the taxable period (in Chapter 5 of Part 3)
section 102(1)
taxable person (in Chapter 3 of Part 6)
section 403(6)
taxable social security income (in Part 10)
section 658(4)-(7)
taxable specific income (in the employment income Parts)
section 10(3)
tax year
section 4(2) of ITA 2007 (as applied by section 989 of that Act)
the tax year (in Part 5)
section 327(2)(b)
the tax year 2003-04 etc.
section 4(4) of ITA 2007 (as applied by section 989 of that Act)
. . .
. . .
. . .
. . .
total income
section 23 of ITA 2007 (as applied by section 989 of that Act)
trade
section 989 of ITA 2007
trade (in Chapter 10A of Part 4)
section 312I
transport voucher (in Chapter 4 of Part 3)
section 84(3)
tribunal
section 989 of ITA 2007
United Kingdom
section 1013 of ITA 2007
UK approval certificate (in Chapter 6 of Part 3)
section 171(1)
the UK part
section 989 of ITA 2007
. . .
. . .
use of credit-token by employee (in Chapter 4 of Part 3)
section 91(b)
valuation date (in Chapter 3B of Part 7)
section 446O
. . .
. . .
van (in Chapter 6 of Part 3)
section 115(1)
van (in Chapter 2 of Part 4)
section 235(3)
van is available to an employee (in Chapter 6 of Part 3)
section 116(1)
van made available by reason of employment (in Chapter 6 of Part 3)
section 117
variation, in relation to a restriction (in Chapter 2 of Part 7)
section 427(4)
week (in Chapter 8 of Part 10)
section 681H
the worker (in Chapter 9 of Part 2)
section 61D(4)
workplace (in Chapter 3 of Part 4)
section 249
workplace (in Part 5)
section 339(1)
work-related training (in Chapter 4 of Part 4)
section 251(1)

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.