| administrator (in Chapter 2 of Part 6) | section 400(1) | | |

| age of a car or van (in Chapter 6 of Part 3) | section 171(3) | | |

| agency contract (in Chapter 7 of Part 2) | section 47(1) | | |

| annual rental value (in Chapter 10 of Part 3) | section 207 | | |

| annual value (in Chapter 5 of Part 3) | section 110 | | 5 |

| approved (in Chapter 8 of Part 9) | section 604 | | |

| approved (in relation to retirement benefits | section 586(1) | | |

| scheme) (in Chapter 6 of Part 9) | | | |

| approved retirement benefits scheme (in Chapter 6 | section 587(1) | | |

| of Part 9) | | | 10 |

| as a director or employee, in relation to the | section 423 | | |

| acquisition of an interest in shares (in Chapter 2 of | | | |

| Part 7) | | | |

| as a director or employee, in relation to the | section 436 | | |

| acquisition of shares or an interest in shares (in | | | 15 |

| Chapter 3 of Part 7) | | | |

| as a director or employee, in relation to the | section 447(4), (5) | | |

| acquisition of shares or an interest in shares (in | | | |

| Chapter 4 of Part 7) | | | |

| asset (in Chapter 4 of Part 11) | section 701 | | 20 |

| assign, in relation to a share option (in Chapter 5 of | section 483(1) | | |

| Part 7) | | | |

| assignment, (in the application of the Act to | section 721(2) | | |

| Scotland) | | | |

| associate (in Chapter 8 of Part 2) | section 60 | | 25 |

| associate (in Chapter 11 of Part 7) | section 549(4) | | |

| associated company (in Chapter 8 of Part 2) | section 61(1) | | |

| associated company (in Chapter 4 of Part 7) | section 470(1) | | |

| available for private use (in Chapter 6 of Part 3) | section 118(1) | | |

| | | | 30 |

| basic rate | section 832(1) of | | |

| | ICTA | | |

| 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) | | 35 |