Defined term

“income”

Defined in 35 Acts, 48 statutory instruments and 1 EU-derived instrument.

  1. Administration of Estates Act 1925 Act
  2. The Authorised Investment Funds (Tax) Regulations 2006 SI
  3. The Child Support (Maintenance Assessments and Special Cases) Regulations 1992 SI
  4. The Childcare (Free of Charge for Working Parents) (England) Regulations 2022 SI
  5. Commission Delegated Regulation (EU) No 231/2013 of 19 December 2012 supplementing Directive 2011/61/EU of the European Parliament and of the Council with regard to exemptions, general operating conditions, depositaries, leverage, transparency and supervision (Text with EEA relevance) EU regulation
  6. The Community Charge Benefits (General) Regulations 1989 SI
  7. Corporation Tax Act 2009 Act 2 definitions
  8. Corporation Tax Act 2010 Act
  9. The Council Tax Benefit (General) Regulations 1992 SI
  10. The Council Tax Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 SI
  11. The Council Tax Benefit Regulations 2006 SI
  12. The Council Tax Reduction Schemes (Default Scheme) (England) Regulations 2012 SI
  13. The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 SI
  14. The Criminal Defence Service (General) (No. 2) Regulations 2001 SI
  15. The Disability Working Allowance (General) Regulations 1991 SI
  16. Education Act 1994 Act
  17. Education (Grants) (Music, Ballet and Choir Schools) (England) Regulations 2001 SI
  18. The Education (Mandatory Awards) Regulations 2000 SI
  19. The Education (Mandatory Awards) Regulations 2001 SI
  20. The Education (Mandatory Awards) Regulations 2002 SI
  21. The Education (Mandatory Awards) Regulations 2003 SI
  22. The Education (Student Support) (No. 2) Regulations 2002 SI
  23. The Education (Student Support) (No.2) Regulations 2008 SI 2 definitions
  24. The Education (Student Support) Regulations 2000 SI
  25. The Education (Student Support) Regulations 2001 SI
  26. The Education (Student Support) Regulations 2002 SI
  27. The Education (Student Support) Regulations 2005 SI
  28. The Education (Student Support) Regulations 2007 SI
  29. The Education (Student Support) Regulations 2008 SI 2 definitions
  30. The Education (Student Support) Regulations 2009 SI 2 definitions
  31. The Employment and Support Allowance Regulations 2008 SI
  32. The Family Credit (General) Regulations 1987 SI
  33. Finance Act 2004 Act
  34. Finance Act 2012 Act 3 definitions
  35. Finance Act 2013 Act 2 definitions
  36. Finance Act 2014 Act
  37. Finance (No. 2) Act 2015 Act
  38. The Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 SI
  39. The Housing Benefit Regulations 2006 SI
  40. The Income Support (General) Regulations 1987 SI
  41. Income Tax Act 2007 Act
  42. Income Tax (Trading and Other Income) Act 2005 Act 3 definitions
  43. The Jobseeker’s Allowance Regulations 1996 SI
  44. The Landfill Tax Regulations 1996 SI
  45. Law of Property Act 1925 Act
  46. The Loans for Mortgage Interest Regulations 2017 SI
  47. The London Olympic Games and Paralympic Games Tax Regulations 2010 SI
  48. The Major Sporting Events (Income Tax Exemption) (2021 UEFA Super Cup) Regulations 2021 SI
  49. The Major Sporting Events (Income Tax Exemption) (2022 Birmingham Commonwealth Games) Regulations 2022 SI
  50. The Major Sporting Events (Income Tax Exemption) (2024 UEFA Champions League Final) Regulations 2024 SI
  51. The Major Sporting Events (Income Tax Exemption) (Finalissima Football Match) Regulations 2022 SI
  52. The Major Sporting Events (Income Tax Exemption) (Glasgow 2026 Commonwealth Games) Regulations 2026 SI
  53. The Major Sporting Events (Income Tax Exemption) Regulations 2016 SI
  54. The Major Sporting Events (Income Tax Exemption) Regulations 2017 SI
  55. The Major Sporting Events (Income Tax Exemption) Regulations 2021 SI
  56. The Major Sporting Events (Income Tax Exemption) (UEFA Women’s EURO 2022 Finals) Regulations 2022 SI
  57. The Major Sporting Events (Income Tax Exemption) (Women’s Finalissima Football Match) Regulations 2023 SI
  58. The Major Sporting Events (Income Tax Exemption) (World Athletics Indoor Championships Glasgow 24) Regulations 2023 SI
  59. National Audit Act 1983 Act
  60. Sentencing Act 2020 Act 2 definitions
  61. Settled Land Act 1925 Act
  62. The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 SI 3 definitions
  63. The Social Housing Rents (Exceptions and Miscellaneous Provisions) Regulations 2016 SI
  64. State Pension Credit Act 2002 Act 2 definitions
  65. Supply and Appropriation (Main Estimates) Act 2011 Act
  66. Supply and Appropriation (Main Estimates) Act 2012 Act
  67. Supply and Appropriation (Main Estimates) Act 2013 Act
  68. Supply and Appropriation (Main Estimates) Act 2014 Act
  69. Supply and Appropriation (Main Estimates) Act 2015 Act
  70. Supply and Appropriation (Main Estimates) Act 2016 Act
  71. Supply and Appropriation (Main Estimates) Act 2017 Act
  72. Supply and Appropriation (Main Estimates) Act 2018 Act
  73. Supply and Appropriation (Main Estimates) Act 2019 Act
  74. Supply and Appropriation (Main Estimates) Act 2020 Act
  75. Supply and Appropriation (Main Estimates) Act 2021 Act
  76. Supply and Appropriation (Main Estimates) Act 2022 Act
  77. Supply and Appropriation (Main Estimates) Act 2023 Act
  78. Supply and Appropriation (Main Estimates) Act 2024 Act
  79. Supply and Appropriation (Main Estimates) Act 2025 Act
  80. Supply and Appropriation (Main Estimates) Act 2026 Act
  81. Taxation (International and Other Provisions) Act 2010 Act
  82. Taxation of Chargeable Gains Act 1992 Act
  83. Trustee Act 1925 Act
  84. The Value Added Tax Regulations 1995 SI

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.