Schedule 1 | Abbreviations and defined expressions

Table shown as text

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)