{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-2",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-2.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": "section/2",
  "kind": "section",
  "number": "2",
  "heading": "Abbreviations and general index in Schedule 1",
  "text": "(1) Schedule 1 (abbreviations and defined expressions) applies for the purposes of this Act.\n(2) In Schedule 1—\n(a) Part 1 gives the meaning of the abbreviated references to Acts and instruments used in this Act, and\n(b) Part 2 lists the places where expressions used in this Act are defined or otherwise explained.\n(3) Part 2 of Schedule 1 does not apply to expressions used in Chapters 6 to 9 of Part 7 (share incentive plans and other arrangements for acquiring shares): separate indexes relating to these Chapters appear at the end of Schedules 2 to 5.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/2",
    "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."
}