PART XIIU.K. SPECIAL CLASSES OF COMPANIES AND BUSINESSES
CHAPTER IU.K. INSURANCE COMPANIES, UNDERWRITERS AND CAPITAL REDEMPTION BUSINESS
Insurance companies: generalU.K.
431 Interpretative provisions relating to insurance companies.U.K.
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[431ZAElection that assets not be foreign business assetsU.K.
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[431A Amendment of Chapter etcU.K.
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[431AA Relevant benefits for purposes of section 431(4)(d) and (e).U.K.
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[Classes of life assurance business]U.K.
[431B Meaning of “pension business”.U.K.
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[431BAMeaning of “child trust fund business”U.K.
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431BBMeaning of “individual savings account business”U.K.
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431C Meaning of “life reinsurance business”.U.K.
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431D Meaning of “overseas life assurance business”.U.K.
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431E Overseas life assurance business: regulations.U.K.
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[431EAMeaning of “gross roll-up business”U.K.
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431F Meaning of “basic life assurance and general annuity business”.U.K.
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[[Basis of taxation etc]]U.K.
[431GCompany carrying on life assurance businessU.K.
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[431HCompany carrying on life assurance business and other insurance businessU.K.
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432. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[432YA[PHI business] other than life assurance business — adjustment consequent on change in Insurance Prudential SourcebookU.K.
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[432ZA Linked assets.U.K.
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[432A Apportionment of income and gains.U.K.
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[432AA[UK property business or overseas property business]U.K.
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432AB Losses from [UK property business] or overseas property business.U.K.
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[432B Apportionment of receipts brought into account.U.K.
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[432CSection 432B apportionment: non-participating fundsU.K.
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[432CAApportionment of asset value increase where line 51 amount decreasesU.K.
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[432CBTransfers of business involving excess assetsU.K.
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[432D Section 432B apportionment: value of non-participating funds.U.K.
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[432ESection 432B apportionment: participating funds.U.K.
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[432F Section 432B apportionment: supplementary provisions.U.K.
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[432GSection 432B apportionment: business transfers-inU.K.
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433 Profits reserved for policy holders and annuitants.U.K.
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[Miscellaneous provisions relating to life assurance business]U.K.
434 Franked investment income etc.U.K.
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[434A Computation of losses and limitation on relief.U.K.
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[434AZAReduced loss relief for additions to non-profit fundsU.K.
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434AZBAdditions to non-profit funds: amount of loss reductionU.K.
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434AZCSections 434AZA and 434AZB: supplementaryU.K.
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[434B Treatment of interest and annuities.U.K.
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
[434C Interest on repayment of advance corporation tax.U.K.
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[434D Capital allowances: management assets.U.K.
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434E Capital allowances: investment assets.U.K.
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435 Taxation of gains reserved for policy holders and annuitants.U.K.
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436[Pension business]: separate charge on profits.U.K.
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[436AGross roll-up business: separate charge on profitsU.K.
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436BGains referable to gross roll-up business not to be chargeable gainsU.K.
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437 General annuity business.U.K.
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[437A Meaning of “steep-reduction annuity” etc.U.K.
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438 Pension business: exemption from tax.U.K.
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[438A Pension business: payments on account of tax credits and deducted tax.U.K.
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[438B Income or gains arising from property investment LLPU.K.
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438C Determination of policy holders’ share for purposes of s.438BU.K.
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439 Restricted government securities.U.K.
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[439A Taxation of pure reinsurance business.U.K.
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[439B Life reinsurance business: separate charge on profits.U.K.
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440 Transfers of assets etc.U.K.
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[440A Securities.U.K.
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[440B Modifications where tax charged under [section 35 of CTA 2009].U.K.
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[440CModifications for change of tax basisU.K.
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[440DModifications in relation to BLAGAB group reinsurersU.K.
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441 Overseas life assurance business.U.K.
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[441A Section 441: distributions.U.K.
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
[441B Treatment of UK land.U.K.
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442 Overseas business of U.K. companies.U.K.
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[442A Taxation of investment return where risk reinsured.U.K.
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443 Life policies carrying rights not in money.U.K.
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444 Life policies issued before 5th August 1965.U.K.
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[444A Transfers of business.U.K.
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[444AZATransfers of life assurance business: [gross roll-up business] losses of the transferorU.K.
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444AZBTransfers of life assurance business: [trade] losses of the transferorU.K.
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[444AATransfers of business: deemed periodical returnsU.K.
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[444AB[Transfer schemes: transferor]U.K.
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[444ABA[Non long-term fund transferred assets]U.K.
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[444ABAANon-profit fund transferred assetsU.K.
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[444ABBRetained assetsU.K.
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[444ABBATransfers of business: election for transferee to pay tax of transferorU.K.
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[444ABCTransfer scheme transferring part of business: transferorU.K.
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[444ABDTransferor's period of account including transferU.K.
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[444AC[Transfer schemes: reduction of income of transferee]U.K.
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[444ACZATransfer schemes transferring part of business: reduction in income of transfereeU.K.
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[444ACATransfers of business: transferor shares are assets of transferee's long-term insurance fund etcU.K.
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444ADTransfers of business: modification of s.83(2B) FA 1989U.K.
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444AETransfers of business: FAFTSU.K.
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[444AEATransfer schemes: anti-avoidance ruleU.K.
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444AEB[Life assurance trade profits] advantage: transferorU.K.
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444AEC[Life assurance trade profits] advantage: transfereeU.K.
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[444AECAParts of transfer scheme arrangements: anti-avoidance ruleU.K.
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444AECBParts of transfer scheme arrangements: [life assurance trade profits] advantage transferorU.K.
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444AECCParts of transfer scheme arrangements: [life assurance trade profits] advantage transfereeU.K.
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444AEDClearance: no avoidance or group advantageU.K.
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[Surpluses of mutual and former mutual businessesU.K.
444AFDemutualisation surplus: life assurance businessU.K.
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444AGSection 444AF: “demutualisation transfer surplus”U.K.
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444AHModification of section 444AG etc for [gross roll-up] businessesU.K.
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444AISection 444AF: “reduction in company's unappropriated surplus”U.K.
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444AJSections 444AF and 444AK: “relevant receipts reduction”U.K.
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444AK[Mutual surplus: gross roll-up business]U.K.
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444ALInterpretation of sections 444AF to 444AKU.K.
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[ Provisions applying in relation to overseas life insurance companiesU.K.
444B Modification of Act in relation to overseas life insurance companies.U.K.
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[ Equalisation reservesU.K.
444BA Equalisation reserves for general business.U.K.
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444BB Modification of s. 444BA for mutual or overseas business and for non-resident companies.U.K.
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444BC Modification of s. 444BA for non-annual accounting etc.U.K.
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444BD Application of s. 444BA rules to other equalisation reserves.U.K.
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444C Modification of section 440.U.K.
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444D Qualifying distributions, tax credits, etc.U.K.
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444E Income from investments attributable to BLAGAB, etc.U.K.
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Provisions applying only to overseas life insurance companiesU.K.
445. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
446 Annuity business.U.K.
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
447
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
448. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
449. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
UnderwritersU.K.
450. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
451. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
452. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
453. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
454. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
455. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
456. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
457. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Capital redemption businessU.K.
458 Capital redemption business.U.K.
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[458A Capital redemption business: power to apply life assurance provisions.U.K.
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CHAPTER IIU.K. FRIENDLY SOCIETIES, TRADE UNIONS AND EMPLOYERS’ ASSOCIATIONS
Unregistered friendly societiesU.K.
459 Exemption from tax.U.K.
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Registered friendly societiesU.K.
460 Exemption from tax in respect of life or endowment business.U.K.
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461 Taxation in respect of other business.U.K.
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[461A Taxation in respect of other business: incorporated friendly societies qualifying for exemption.U.K.
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461B Taxation in respect of other business: incorporated friendly societies etc.U.K.
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461C Taxation in respect of other business: withdrawal of “qualifying” status from incorporated friendly society.U.K.
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[461DTransfers of other businessU.K.
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462 Conditions for tax exempt business.U.K.
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[462A Election as to tax exempt business.U.K.
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463[Long-term] business: application of the Corporation Tax Acts.U.K.
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464 Maximum benefits payable to members.U.K.
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465 Old societies.U.K.
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[465A Assets of branch of registered friendly society to be treated as assets of society after incorporation.U.K.
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466 Interpretation of Chapter II.U.K.
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Trade unions and employers’ associationsU.K.
467 Exemption for trade unions and employers’ associations.U.K.
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CHAPTER IIIU.K. UNIT TRUST SCHEMES, DEALERS IN SECURITIES ETC.
Unit trust schemesU.K.
468 Authorised unit trusts.U.K.
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[468AA Authorised unit trusts: futures and options.U.K.
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[468A Certified unit trusts.U.K.
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[468AOpen-ended investment companiesU.K.
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468B Certified unit trusts: corporation tax.U.K.
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468C Certified unit trusts: distributions.U.K.
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[468D Funds of funds: distributions.U.K.
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[468E Authorised unit trusts: corporation tax.U.K.
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[468EE Corporation tax: cases where lower rate applies.U.K.
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468F Authorised unit trusts: distributions.U.K.
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468G Dividends paid to investment trusts.U.K.
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[ Distributions of authorised unit trusts: generalU.K.
468H Interpretation.U.K.
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468I Distribution accounts.U.K.
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Dividend and foreign income distributionsU.K.
468J Dividend distributions.U.K.
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468K Foreign income distributions.U.K.
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Interest distributionsU.K.
468L Interest distributions.U.K.
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[468M Cases where no obligation to deduct taxU.K.
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468N. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
468O Residence condition [and reputable intermediary condition].U.K.
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468P Residence declarations.U.K.
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[468PASection 468O(1A): consequences of reasonable but incorrect beliefU.K.
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468PBRegulations supplementing sections 468M to 468PAU.K.
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Distributions to corporate unit holderU.K.
468Q Dividend distribution to corporate unit holder.U.K.
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468R Foreign income distribution to corporate unit holder.U.K.
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469 Other unit trusts.U.K.
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[469A Court common investment funds.U.K.
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470 Transitional provisions relating to unit trusts.U.K.
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Dealers in securities, banks and insurance businessesU.K.
471 Exchange of securities in connection with conversion operations, nationalisation etc.U.K.
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472 Distribution of securities issued in connection with nationalisation etc.U.K.
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[472ATrading profits etc. from securities: taxation of amounts taken to reservesU.K.
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473 Conversion etc. of securities held as circulating capital.U.K.
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474 Treatment of tax-free income.U.K.
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
475 Tax-free Treasury securities: exclusion of interest on borrowed money.U.K.
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CHAPTER IVU.K. BUILDING SOCIETIES, BANKS, SAVINGS BANKS, INDUSTRIAL AND PROVIDENT SOCIETIES AND OTHERS
476 Building societies: regulations for payment of tax.U.K.
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477 Investments becoming or ceasing to be relevant building society investments.U.K.
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[477A Building societies: [loan relationships].U.K.
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[477B Building societies: incidental costs of issuing qualifying shares.U.K.
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478 Building societies: time for payment of tax.U.K.
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479 Interest paid on deposits with banks etc.U.K.
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480 Deposits becoming or ceasing to be composite rate deposits.U.K.
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[480A Relevant deposits: deduction of tax from interest payments.U.K.
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[480B Relevant deposits: exception from section 480A.U.K.
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[480C Relevant deposits: computation of tax on interest.U.K.
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481“Deposit-taker”, “deposit” and “relevant deposit”.U.K.
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482 Supplementary provisions.U.K.
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[482A Audit powers in relation to non-residents.U.K.
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483 Determination of reduced rate for building societies and composite rate for banks etc.U.K.
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)If the order made under section 26 of the Finance Act 1984 in the year 1987-88 is made in pursuance of subsection (4) of that section, that order shall, notwithstanding that that subsection is not re-enacted by this Act, apply for the purposes of sections 476 and 479 for the year 1988-89.
(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
484 Savings banks: exemption from tax.U.K.
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485 Savings banks: supplemental.U.K.
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486 Industrial and provident societies and co-operative associations.U.K.
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487 Credit unions.U.K.
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488 Co-operative housing associations.U.K.
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489 Self-build societies.U.K.
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490 Companies carrying on a mutual business or not carrying on a business.U.K.
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491 Distribution of assets of body corporate carrying on mutual business.U.K.
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CHAPTER VU.K.
Modifications etc. (not altering text)
PETROLEUM EXTRACTION ACTIVITIESU.K.
492 Treatment of oil extraction activities etc. for tax purposes.U.K.
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493 Valuation of oil disposed of or appropriated in certain circumstances.U.K.
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494[Loan relationships etc.]U.K.
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[494AA Sale and lease-back.U.K.
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[494A Computation of amount available for surrender by way of group relief.U.K.
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495 Regional development grants.U.K.
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496[Tariff receipts and tax-exempt tariffing receipts]U.K.
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[496AExploration expenditure supplementU.K.
Schedule 19B to this Act (exploration expenditure supplement) shall have effect.]
[496BRing fence expenditure supplementU.K.
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497 Restriction on setting ACT against income from oil extraction activities etc.U.K.
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498 Limited right to carry back surrendered ACT.U.K.
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499 Surrender of ACT where oil extraction company etc. owned by a consortium.U.K.
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500 Deduction of PRT in computing income for corporation tax purposes.U.K.
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501 Interest on repayment of PRT.U.K.
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[501A Supplementary charge in respect of ring fence tradesU.K.
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[501B Assessment, recovery and postponement of supplementary chargeU.K.
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502 Interpretation of Chapter V.U.K.
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[Chapter 5AU.K.Special rules for long funding leases of plant or machinery: corporation tax
IntroductoryU.K.
502AScope of Chapter 5AU.K.
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Lessors under long funding finance leasesU.K.
502BLessor under long funding finance lease: rental earningsU.K.
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502CLessor under long funding finance lease: exceptional itemsU.K.
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502DLessor under long funding finance lease making termination paymentU.K.
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Lessors under long funding operating leasesU.K.
502ELessor under long funding operating lease: periodic deductionU.K.
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502FLong funding operating lease: lessor's additional expenditureU.K.
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502GLessor under long funding operating lease: termination of leaseU.K.
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[Lessors under long funding finance or operating leases: avoidance etcU.K.
502GACases where ss. 502B to 502G do not apply: plant or machinery held as trading stockU.K.
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[502GBCases where ss. 502B to 502G do not apply: lessor also lessee under non-long funding leaseU.K.
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[502GCCases where ss. 502B to 502G do not apply: other avoidanceU.K.
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[502GDCases where ss 502B to 502G do not apply: filmsU.K.
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Insurance company as lessorU.K.
502HInsurance company as lessorU.K.
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Lessees under long funding finance leasesU.K.
502ILessee under long funding finance lease: limit on deductionsU.K.
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502JLessee under long funding finance lease: terminationU.K.
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Lessees under long funding operating leasesU.K.
502KLessee under long funding operating leaseU.K.
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Interpretation of ChapterU.K.
502LInterpretation of this ChapterU.K.
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CHAPTER VIU.K. MISCELLANEOUS BUSINESSES AND BODIES
[503 Letting of furnished holiday accommodation treated as a trade for certain [corporation tax] purposes.U.K.
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504 Supplementary provisions.U.K.
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[504ALetting of furnished holiday accommodation treated as trade for certain income tax purposesU.K.
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505[Charitable companies]: general.U.K.
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506[Charitable and non-charitable expenditure]U.K.
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[506ATransactions with substantial donorsU.K.
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506BSection 506A: exceptionsU.K.
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506CSections 506A and 506B: supplementalU.K.
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507 The National Heritage Memorial Fund, the Historic Buildings and Monuments Commission for England and the British Museum.U.K.
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508 Scientific research organisations.U.K.
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[508A Investment trusts investing in housing.U.K.
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508B Interpretation of section 508A.U.K.
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[508AContemplative religious communities: profits exempt from corporation taxU.K.
(1)Subsection (2) applies in a case where members of a qualifying contemplative religious community transfer all their income and assets, or covenant all their income, to the community (“the independent community”) (and for this purpose it is irrelevant whether or not the community is part of an order or religious institution).
(2)As respects each chargeable period of the independent community, and each person who is a qualifying member of the independent community at any time in that period, the independent community shall be treated for the purposes of corporation tax as if an amount of its profits for the chargeable period equal to the relevant amount (see subsections (5) to (7)) were income of the qualifying member.
(3)Subsection (4) applies in a case where—
(a)one or more qualifying contemplative religious communities (“constituent communities”) are part of an order or religious institution (“the parent body”), and
(b)members of the constituent communities transfer all their income and assets, or covenant all their income, to the parent body.
(4)As respects each chargeable period of the parent body, and each person who is a qualifying member of a constituent community at any time in that period, the parent body shall be treated for the purposes of corporation tax as if an amount of its profits for the chargeable period equal to the relevant amount (see subsections (5) to (7)) were income of the qualifying member.
(5)For the purposes of subsections (2) and (4), the relevant amount, in relation to a chargeable period, is the amount of the annual personal allowance for persons [born after 5 April 1948] (see section 35 of ITA 2007) for—
(a)the tax year which begins in the chargeable period, or
(b)if no tax year begins in the chargeable period, the tax year which is current when the chargeable period begins.
(6)But, if the chargeable period is less than 12 months, the relevant amount is—
where—
(7)If, during the chargeable period, an individual ceases to be a qualifying member of the independent community or a constituent community (otherwise than on death), the relevant amount, in relation to the chargeable period and that qualifying member, is—
where—
Q is the number of days in the chargeable period for which the individual is a qualifying member of the independent community or constituent community;
P is the number of days in the chargeable period;
B is the amount determined under subsection (5), or subsections (5) and (6), in relation to the chargeable period.
(8)So far as the exemption from corporation tax conferred by this section calls for repayment of tax, no repayment shall be made except on a claim made by the independent community or parent body.
(9)In a case where a member of an independent community or constituent community—
(a)has transferred or covenanted income to the community (in the case of an independent community) or the parent body (in the case of a constituent community), and
(b)has income for a tax year which does not exceed 20% of the annual personal allowance for persons [born after 5 April 1948] (see section 35 of ITA 2007) for that tax year,
the member is, for the purposes of this section, to be taken to have transferred or covenanted all his or her income for that tax year to the community or parent body.
(10)For the purposes of this section a contemplative religious community is a “qualifying” contemplative religious community if—
(a)the community is established in the United Kingdom,
(b)the members of the community live and practise their religion in a communal establishment, and
(c)the community is not a charity, but the religion that is professed by the members of the community does not prevent the community from being a charity.
(11)In this section—
“member”, in relation to a religious community, means an individual who—
(a)
is living in the community, and
(b)
has taken vows or made equivalent commitments (whether probationary or not);
“qualifying member”, in relation to a religious community, means a member of the community who—
(a)
has been a member of the community for a period of at least six months, and
(b)
has transferred all his or her income and assets, or covenanted all his or her income, to the community (in the case of an independent community) or the parent body (in the case of a constituent community).
508BContemplative religious communities: gains exempt from corporation taxU.K.
(1)Subsection (2) applies if, as respects a chargeable period—
(a)section 508A(2) applies in relation to an independent community,
(b)the profits of the independent community in the chargeable period are less than the total of the amounts that fall to be treated as income of the qualifying members of the community in accordance with section 508A(2), and
(c)the independent community has chargeable gains in the chargeable period.
(2)As respects the chargeable period and each qualifying member of the independent community, the community shall be treated for the purposes of corporation tax as if the relevant amount of its chargeable gains for that period were income of the qualifying member.
(3)Subsection (4) applies if, as respects a chargeable period—
(a)section 508A(4) applies in relation to a parent body,
(b)the profits of the parent body in the chargeable period are less than the total of the amounts that fall to be treated as income of the qualifying members of the constituent communities in accordance with section 508A(4), and
(c)the parent body has chargeable gains in the chargeable period.
(4)As respects the chargeable period and each qualifying member of a constituent community, the parent body shall be treated for the purposes of corporation tax as if the relevant amount of its chargeable gains for that period were income of the qualifying member.
(5)For the purposes of subsections (2) and (4), the relevant amount, in relation to a qualifying member of the independent community or a constituent community, is the smaller of—
(a)the shortfall in profits, and
(b)the average gain.
(6)The shortfall in profits is the difference between—
(a)the relevant amount determined under section 508A(5) to (7) in relation to the qualifying member, and
(b)the amount that has actually been treated as the income of the qualifying member.
(7)The average gain is—
where—
G is the amount of the chargeable gains which the independent community or parent body has in the chargeable period;
N is the number calculated by adding together the relevant value for each qualifying member of the independent community or constituent communities who, under section 508A(2) or (4), falls to be treated as having income.
(8)For the purposes of calculating “N” in subsection (7)—
(a)the relevant value for a qualifying member is 1;
(b)but, if section 508A(7) applies in relation to the qualifying member, the relevant value for that member is—
where Q and P have the same meanings as in section 508A(7).
(9)So far as the exemption from corporation tax conferred by this section calls for repayment of tax, no repayment shall be made except on a claim made by the independent community or parent body.]
509 Reserves of marketing boards and certain other statutory bodies.U.K.
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510 Agricultural societies.U.K.
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[510A European economic interest groupings.U.K.
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511 The Electricity Council and Boards, the Northern Ireland Electricity Service and the Gas Council.U.K.
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
512 Atomic Energy Authority and National Radiological Protection Board.U.K.
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513 British Airways Board and National Freight Corporation.U.K.
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514 Funds for reducing the National Debt.U.K.
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515 Signatories to Operating Agreement for INMARSAT.U.K.
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516 Government securities held by non-resident central banks.U.K.
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517 Issue departments of the Reserve Bank of India and the State Bank of Pakistan.U.K.
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518 Harbour reorganisation schemes.U.K.
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519 Local authorities.U.K.
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[519A Health service bodies.U.K.
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