# Income Tax (Earnings and Pensions) Act 2003, Paragraph 100

Extent: E+W+S+N.I.

In the SIP code the following expressions are defined or otherwise explained by the provisions indicated below:
accumulation period
paragraph 51
. . .
. . .
articles of association
paragraph 99(1)
associated company
paragraph 94 (and see paragraph 29(3))
award of shares
paragraph 5(1)
. . .
. . .
building society
section 989 of ITA 2007
ceasing to be in relevant employment (in relation to a participant)
paragraph 95
ceasing to be subject to plan (in relation to shares)
paragraph 97
child
section 721(6)
close company
section 989 of ITA 2007 ...
company
paragraph 99(1)
the company (in relation to a SIP)
paragraph 2(2)
company reconstruction (in Part 11 of this Schedule)
paragraph 86(1)
connected person
section 718
consortium (member of)
paragraph 99(3)
constituent company
paragraph 4(3)
control
section 719 (and see paragraphs 29(5), 37(6) and 94(3))
distribution
section 989 of ITA 2007
dividend shares
paragraph 62(3)(b)
earnings
section 62 and see section 721(7)
eligible shares (in Part 4 of this Schedule)
paragraph 25(2)
employee, employed, employer and employment
section 4
the employment requirement
paragraph 15(3)
forfeiture, provision for
paragraph 99(1)
free shares
paragraph 2(1)(a)
group company
paragraph 99(1)
group of companies
paragraph 99(1)
group plan
paragraph 4(2)
holding period
paragraph 36 (and see paragraph 67)
. . .
market value (of shares)
paragraph 92
matching shares
paragraph 3(1)
notice (except in paragraph 54 or 55)
section 989 of ITA 2007
ordinary share capital
section 989 of ITA 2007
parent company
paragraph 4(1)
participant (in relation to a SIP)
paragraph 5(4)
participant’s plan shares
paragraph 99(1) (and see paragraph 87(1))
participation in an award of shares
paragraph 5(3)
partnership share agreement
paragraph 44
partnership share money
paragraph 45(2)
partnership shares
paragraph 2(1)(b)
PAYE deduction
section 488(4)
PAYE obligations
paragraph 99(1)
PAYE regulations
section 684(8)
performance allowances
paragraph 34(4)
personal representatives
section 989 of ITA 2007
plan requirements (in relation to a SIP)
paragraph 2(2)
plan shares (in relation to a SIP)
paragraph 99(1) (and see paragraphs 86 to 88)
the plan trust
paragraph 71(3)
provision for forfeiture
paragraph 99(1)
qualifying corporate bond
paragraph 99(1)
qualifying employee
paragraph 8(6)
recognised stock exchange
section 1005 of ITA 2007
redundancy
paragraph 99(1)
reinvestment
paragraph 62(3)(a)
relevant employment
paragraph 95(2)
restriction (in relation to shares)
paragraph 99(4)
rights arising under a rights issue
paragraph 99(1)
salary
paragraph 43(4)
share incentive plan (“SIP”)
section 488(4)
Schedule 2 SIP
paragraph 1 and Part 10 of this Schedule
shares
paragraph 99(2) (and in the context of a new holding, paragraph 87(6))
the SIP code
section 488(3)
. . .
. . .
. . .
. . .
tax
section 989 of ITA 2007
tribunal
section 989 of ITA 2007
tax year
section 4(2) of ITA 2007 (as applied by section 989 of that Act)
the trustees
paragraphs 2(2), 71(1)
the trust instrument
paragraph 71(3)
withdrawal of shares from plan
paragraph 96(1)

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/2/paragraph/100 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-2/paragraph-100
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.