{
  "url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/schedule-2/paragraph-1",
  "json_url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992/schedule-2/paragraph-1.json",
  "legislation": "ukpga/1992/4",
  "legislation_title": "Social Security Contributions and Benefits Act 1992",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992",
  "path": "schedule/2/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "In this Schedule—\n(a) “the Act of 1988” means the Income and Corporation Taxes Act1988;\n(ab) “ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005;\n(ac) “ITA 2007” means the Income Tax Act 2007;\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) “year” means year of assessment within the meaning of the Income Tax Acts (see section 989 of ITA 2007).",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 2 para. 1(ab) inserted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 422(2) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 2 para. 1(ac) inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 290(2) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 2 para. 1(b) repealed (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 75(1), Sch. 4 (with s. 579, Sch. 3)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 2 para. 1(c) substituted (with effect for the tax year 2007-08 and subsequent tax years) by The Income Tax Act 2007 (Amendment) Order 2010 (S.I. 2010/588), arts. 1(2), 2(2)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1988 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/4/schedule/2/paragraph/1",
    "retrieved_at": "2026-10-29T09:36:29.915383+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."
}