Quick Reference

1. A plan of activities that uses the resources made available by aggregate planning and allocates them to individual jobs, activities, or customers over a particular period. A schedule shows what has to be done, when, by whom, and with what resources. If the output of the system is being made to order, the schedule provides detailed timings for each order. If the output is being made to stock, it provides detailed timings for products.

2. The part of legislation that is placed at the end of a UK Act of Parliament and contains subsidiary matter to the main sections of the act.

3. In the UK, one of several schedules formerly used to classify various sources of income for income-tax purposes and still applicable for corporation tax. Before reform of the income-tax system in 2003–05 the broad classification was: Schedule A, rents from property in the UK; Schedule D, Case I, profits from trade; Case II, profits from professions or vocations; Case III, interest not otherwise taxed; Case IV, income from securities outside the UK; Case V, income from possessions outside the UK; Case VI, other annual profits and gains; Schedule E, Cases I, II, and III, emoluments of offices or employments (the cases depending on the residential status of the taxpayer); Schedule F, dividends paid by UK companies. From April 2003 Schedule E was replaced by the three headings (i) employment income, (ii) pensions income, and (iii) social security income. From April 2005 the remaining schedules were replaced by the four headings (i) trading income, (ii) property income, (iii) savings and investment income, and (iv) miscellaneous income. Schedules A, D, and F were, however, retained for corporation tax purposes.

4. Working papers submitted with tax returns or tax computations.

Subjects: Business and Management.

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