(1)In the Corporation Tax Acts references to any provision to which this section applies are references to any provision listed in the following table, so far as the provision relates to corporation tax (but subject to any applicable limitation in subsection (3)).
(2)This is the table—
| Provisions of CTA 2009 | Description |
|---|---|
| Chapter 15 of Part 3 | Post-cessation receipts: trades |
| Chapter 7 of Part 4 | Rent receivable in connection with a UK section 39(4) concern |
| Chapter 8 of Part 4 | Rent receivable for UK electric-line wayleaves |
| Chapter 9 of Part 4 | Post-cessation receipts: UK property businesses |
| Section 752 | Non-trading gains on intangible fixed assets |
| Section 908 | Profits from disposals of know-how |
| Section 912 | Profits from sales of patent rights |
| Section 965(4) | Adjustments after the administration period |
| Chapter 8 of Part 10 | Income not otherwise charged |
| Section 986(4), so far as it relates to an amount treated as received under section 998(3) | Withdrawal of deductions if approval for share incentive plan withdrawn: non-trading cases |
| F1. . . | F1. . . |
| Section 1229 | Management expenses: claw back of relief |
| Section 1252 | Industrial development grants: companies with investment business |
| Section 1253 | Contributions to local enterprise organisations or urban regeneration companies: disqualifying benefits |
| Section 1254 | Repayments under FISMA 2000 |
| Section 1277(4) | Withdrawal of relief for unremittable foreign income after source ceases |
| Provisions of this Act | Description |
|---|---|
| Section 538(3) | Real estate investment trusts: entry charge |
| Section 636(1) | Banks etc in compulsory liquidation |
| Section 779(2) | Loan or credit transactions |
| F2. . . | F2. . . |
| Section 851(8) | Sale and lease-back: taxation of consideration |
| Section 874(1) | Leased assets: capital sums |
| Section 1086(2) | Chargeable payments connected with exempt distributions |
| Other provisions | Description |
|---|---|
| Section 56(2) of ICTA | Transactions in deposits |
| F3. . . | F3. . . |
| F4. . . | F4. . . |
| Section 571(1) of ICTA | Cancellation of tax certificates |
| Section 774(1) of ICTA | Transactions between dealing company and associated company |
| F5. . . | F5. . . |
| F6. . . | F6. . . |
| Section 256(2) of CAA 2001 | Life assurance business: capital allowances |
| Section 254(2) of TIOPA 2010 | Tax arbitrage: calculation or recalculation of income etc following receipt notice |
| Regulation 18(4) of the Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001) | Offshore income gains |
(3)The reference in Part 1 of the above table to Chapter 8 of Part 10 of CTA 2009 does not include that Chapter so far as relating to income which arises from a source outside the United Kingdom.
Textual Amendments
F1Words in s. 1173(2) omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 24(3)
F2Words in s. 1173(2) table omitted (with effect in accordance with s. 81 of the amending Act and and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2)) by virtue of Finance Act 2016 (c. 24), s. 77(5)
F3S. 1173(2) entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 231(a)
F4S. 1173(2) entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 231(b)
F5S. 1173(2) entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 231(c)
F6S. 1173(2) entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 231(d)