Defined term

“tax year”

Defined in 35 Acts and 67 statutory instruments.

  1. The Additional Statutory Paternity Pay (Birth, Adoption and Adoptions from Overseas) (Administration) Regulations 2010 SI
  2. The Armed Forces Early Departure Payments Scheme Order 2005 SI
  3. The Armed Forces Pension Scheme Order 2005 SI
  4. The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 SI
  5. The Authorised Investment Funds (Tax) Regulations 2006 SI
  6. The Bank for International Settlements (Immunities and Privileges) Order 2021 SI
  7. The Child Support Maintenance Calculation Regulations 2012 SI
  8. Child Trust Funds Act 2004 Act
  9. The Childcare (Free of Charge for Working Parents) (England) Regulations 2022 SI
  10. Constitutional Reform and Governance Act 2010 Act
  11. Corporation Tax Act 2010 Act
  12. The Council Tax Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 SI
  13. The Council Tax Benefit Regulations 2006 SI
  14. The Council Tax Reduction Schemes (Default Scheme) (England) Regulations 2012 SI
  15. The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 SI
  16. The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 SI
  17. The Employment and Trading Income etc. (Loan Charge Settlement Scheme) Regulations 2026 SI
  18. The European Union (Withdrawal) Act 2018 and European Union (Withdrawal Agreement) Act 2020 (Commencement, Transitional and Savings Provisions) Regulations 2020 SI 2 definitions
  19. Finance Act 2008 Act 2 definitions
  20. The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014 SI
  21. The Finance Act 2014 (High Risk Promoters Prescribed Information) Regulations 2015 SI
  22. Finance Act 2016 Act
  23. Finance (No. 2) Act 2017 Act
  24. The Firefighters’ Pension Scheme (England) Regulations 2014 SI
  25. Health and Social Care Levy (Repeal) Act 2022 Act
  26. The Help–to–Save Accounts Regulations 2018 SI
  27. The Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 SI
  28. The Housing Benefit Regulations 2006 SI
  29. Income Tax Act 2007 Act 2 definitions
  30. The Income Tax (Construction Industry Scheme) Regulations 2005 SI
  31. The Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008 SI
  32. Income Tax (Earnings and Pensions) Act 2003 Act
  33. The Income Tax (Pay As You Earn) Regulations 2003 SI
  34. Income Tax (Trading and Other Income) Act 2005 Act
  35. The Infected Blood Compensation Scheme Regulations 2025 SI 2 definitions
  36. Inheritance Tax Act 1984 Act
  37. Jobseekers Act 1995 Act
  38. The Judicial Pensions (Additional Voluntary Contributions) Regulations 2017 SI
  39. Judicial Pensions and Retirement Act 1993 Act
  40. The Judicial Pensions (Fee-Paid Judges) Regulations 2017 SI
  41. The Judicial Pensions Regulations 2015 SI
  42. The Judicial Pensions Regulations 2022 SI
  43. The Legal Aid (Information about Financial Resources) Regulations 2013 SI
  44. The Local Government Pension Scheme (Administration) Regulations 2008 SI
  45. The National Health Service Pension Scheme Regulations 1995 SI
  46. The National Health Service Pension Scheme Regulations 2008 SI 2 definitions
  47. The National Health Service Pension Scheme Regulations 2015 SI
  48. National Insurance Contributions Act 2002 Act
  49. The Offshore Funds (Tax) Regulations 2009 SI
  50. The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 SI
  51. The Pension Protection Fund (Compensation) Regulations 2005 SI
  52. The Pension Protection Fund (Pension Compensation Sharing and Attachment on Divorce etc) Regulations 2011 SI
  53. The Pension Protection Fund (Tax) Regulations 2006 SI
  54. Pension Schemes Act 1993 Act
  55. The Pension Schemes (Information Requirements — Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pensions Schemes and Corresponding Relief) Regulations 2006 SI
  56. Pension Schemes (Northern Ireland) Act 1993 Act
  57. Pensions Act 2007 Act
  58. Pensions Act 2008 Act
  59. Pensions Act 2014 Act
  60. The Pensions Dashboards Regulations 2022 SI
  61. The Police Pensions (Additional Voluntary Contributions) Regulations 1991 SI
  62. The Police Pensions Regulations 2006 SI
  63. The Police Pensions Regulations 2015 SI 3 definitions
  64. The Public Service (Civil Servants and Others) Pensions Regulations 2014 SI
  65. The Registered Pension Schemes (Provision of Information) Regulations 2006 SI
  66. The Rent Officers (Universal Credit Functions) Order 2013 SI
  67. The Saving Gateway Accounts Regulations 2009 SI
  68. The Shared Parental Leave Regulations 2014 SI
  69. Small Charitable Donations Act 2012 Act
  70. Small Charitable Donations and Childcare Payments Act 2017 Act 2 definitions
  71. Social Security Administration Act 1992 Act
  72. Social Security Administration (Northern Ireland) Act 1992 Act
  73. The Social Security and Child Support (Decisions and Appeals) Regulations 1999 SI
  74. Social Security and Housing Benefits Act 1982 Act
  75. The Social Security (Contributions) (Amendment No. 5) Regulations 2011 SI
  76. Social Security Contributions and Benefits Act 1992 Act
  77. Social Security Contributions and Benefits (Northern Ireland) Act 1992 Act
  78. The Social Security Contributions (Intermediaries) (Amendment) Regulations 2005 SI
  79. The Social Security Contributions (Intermediaries) Regulations 2000 SI
  80. Social Security Contributions (Transfer of Functions, etc. ) Act 1999 Act
  81. The Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 SI
  82. The Statutory Neonatal Care Pay (Administration) Regulations 2025 SI
  83. The Statutory Parental Bereavement Pay (Administration) Regulations 2020 SI
  84. The Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002 SI
  85. The Statutory Shared Parental Pay (Administration) Regulations 2014 SI
  86. The Statutory Shared Parental Pay (General) Regulations 2014 SI
  87. Tax Credits Act 2002 Act
  88. The Tax Credits (Claims and Notifications) Regulations 2002 SI
  89. The Tax Credits (Definition and Calculation of Income) Regulations 2002 SI
  90. The Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002 SI
  91. The Tax Credits (Payments by the Commissioners) Regulations 2002 SI
  92. Taxation of Chargeable Gains Act 1992 Act 3 definitions
  93. Universal Credit Act 2025 Act 2 definitions
  94. The Universal Credit (Transitional Provisions) Regulations 2014 SI
  95. The Value Added Tax Regulations 1995 SI
  96. Wales Act 2014 Act
  97. Welfare Benefits Up-rating Act 2013 Act
  98. Welfare Reform Act 2007 Act
  99. The Welfare Reform Act 2012 (Commencement No. 20 and Transitional and Transitory Provisions and Commencement No. 9 and Transitional and Transitory Provisions (Amendment)) Order 2014 SI
  100. The Welfare Reform Act 2012 (Commencement No. 32 and Savings and Transitional Provisions) Order 2019 SI
  101. Welfare Reform and Pensions Act 1999 Act
  102. Welfare Reform and Work Act 2016 Act 2 definitions

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