Income Tax Act 2007

Section 1032

SCHEDULE 4 U.K. Index of defined expressions

[F1 accountancy rental earnings (in Part 11A)	section 614AB(1)]
[F1 accountancy rental excess (in Chapter 2 of Part 11A)	section 614BH(1) to (4)]
[F1 accountancy rental excess (in Chapter 3 of Part 11A)	section 614BH(1) to (4), as it has effect as a result of section 614CD]
accounting period (in relation to a deposit-taker who is not a company) (in Chapter 15 of Part 15)	section 948(1)
[F2 accounts (in Chapter 5B of Part 13)	section 809BZQ]
accreditation period (in Part 7)	section 342(1)
accrued income losses (in Part 12)	section 615(4)
accrued income profits (in Part 12)	section 615(2)
accumulated or discretionary income (in Chapter 3 of Part 9)	section 480
[F3 acquisition value of a qualifying investment (in Chapter 3 of Part 8)	section 438A]
Act	section 1018
[F4 additional rate]	[F4 section 6(2) (as applied by section 989)]
adjusted net income (in Chapters 2 and 3 of Part 3)	section 58
[F5 alternative finance arrangements (in Part 10A	section 564A(2)]
[F5 alternative finance return (in Part 10A)	sections 564I to 564L]
arrangements (in Part 5)	section 257(1)
[F6 arrangements (in Part 5A)	section 257HJ(1)]
arrangements (in Chapter 2 of Part 9)	section 465(8)
[F2 arrangements (in Chapter 5B of Part 13)	section 809BZR]
[F7 arrangements (in Chapter 8 of Part 13)	section 809ZR]
[F1 asset (in Part 11A)	section 614DG]
[F1 asset representing the leased asset (in Part 11A)	section 614DD]
assets (in Chapter 2 of Part 13)	section 717
assignment (in the application of this Act to Scotland)	section 1008(1)
associate (in Part 5)	section 253
[F6 associate (in Part 5A)	section 257HJ(1)]
associate (in Part 6)	section 253 (as applied by section 332)
associate (in Part 7)	section 381
[F8 associated (in Chapter 1 of Part 12A)	section 681AM]
[F8 associates (in Chapter 4 of Part 12A)	section 681DL]
associated operation (in Chapter 2 of Part 13)	section 719
attributable income (in Part 10)	section 540(3)
attributable gains (in Part 10)	section 540(3)
attributable income and gains (in Part 10)	section 540(3)
authorised unit trust	section 989
available income and gains (in Part 10)	section 562(4)
basic rate	section 6(2) (as applied by section 989)
basic rate limit	section [F9 10] (as applied by section 989)
beneficial entitlement (in Chapter 1 of Part 14)	section 822
[F10 beneficial entitlement (in Chapter 2B of Part 14)	section 835O(4)]
the beneficiary (in Chapter 8 of Part 9)	section 499(1)(b)
the beneficiary's income (in Chapter 8 of Part 9)	section 499(2)
beneficiary under a discretionary or accumulation settlement (in Chapter 2 of Part 15)	section 873(3)
benefits associated with a gift (in Chapter 2 of Part 8)	section 417
body (in Part 7)	section 382(1)
body of persons	section 989
bonus shares (in Chapter 6 of Part 4)	section 151(1)
bonus shares (in Part 5)	section 257(1)
[F6 bonus shares (in Part 5A)	section 257HJ(1)]
bonus shares (in Part 7)	section 382(1)
[F10 branch or agency (in Chapter 2B of Part 14)	section 835S(2)]
building society	section 989
buying back securities, in the context of a repo (in Part 11)	section 570
F11 . . .	F11 . . .
F11 . . .	F11 . . .
F11 . . .	F11 . . .
capital (in Chapter 3 of Part 13)	section 772(1)
capital allowance	section 989
capital amount (in Chapter 4 of Part 13)	section 777(7)
capital gains relief (in Chapter 3 of Part 4)	section 103(2)
capital gains relief (in Chapter 5 of Part 13)	section 790(4)
[F8 capital sum (in Chapter 4 of Part 12A)	section 681DM]
the CDFI (in Part 7)	sections 334(2) and 370
certificate of deposit	section 1019
chargeable gain	section 989
chargeable period	section 989
charged amount (in Chapter 2 of Part 8)	section 427
charitable trade (in Part 10)	section 525
charitable trust F12 ...	[F13 paragraph 1 of Schedule 6 to FA 2010]
charity	[F14 paragraph 1 of Schedule 6 to FA 2010]
charity (in Chapter 2 of Part 8)	[F14 paragraph 1 of Schedule 6 to FA 2010] (and see also section 430)
charity (in Chapter 3 of Part 8)	[F14 paragraph 1 of Schedule 6 to FA 2010] (and see also section 446)
[F7 charity (in Chapter 8 of Part 13)	paragraph 1 of Schedule 6 to FA 2010 (and see also section 809ZR)]
CITR (in Part 7)	section 333
civil partner (in Chapter 6 of Part 4)	section 151(1)
claim	section 1020
close company	section 989
[F15 close company (in Chapter 1 of Part 13)	section 713]
company (except in Part 6, Chapters 1, 3 and 4 of Part 13 and sections 993 and 994)	section 992
company (in Part 6)	section 332
company (in Chapter 1 of Part 13)	section 713
company (in Chapter 3 of Part 13)	section 772(3)
[F16 company (in Chapter 3A of Part 14)	section 837H(4)]
company (in Chapter 4 of Part 13)	section 789
company in administration (in Part 5)	section 252(2)
company in administration (in Part 6)	section 331(2)
company in receivership (in Part 5)	section 252(3)
company in receivership (in Part 6)	section 331(3)
[F17 company UK REIT (in Chapter 2 of Part 11)	section 591(1)]
[F17 company UK REIT (in Chapter 4 of Part 11)	section 606(2)]
[F17 company UK REIT (in Chapter 9 of Part 15)	section 591(1) (as applied by section 926(1))]
compliance certificate (in Part 5)	section 204(1)
[F6 compliance certificate (in Part 5A)	section 257EC(1)]
compliance statement (in Part 5)	section 205(1)
[F6 compliance statement (in Part 5A)	section 257ED(1)]
connected (in relation to two persons being connected with one another)	section 993 as applied by section 1021(1) (but see exceptions and alternative provision in sections 166 to 171, 257(2) and 313(5) and (6))
control	section 995 as applied by section 1021(2) (but see exceptions and alternative provision in sections 69(7), 139(2), 257(3), [F18 257HJ(3),] 313(4) and (6), 394(5), 395(6), 691(4) and 994(1))
conversion (in Part 12)	section 620(7)
co-operative (in Chapter 1 of Part 8)	section 401(3)
corresponding bonus shares (in Chapter 6 of Part 4)	section 151(1)
counteraction notice (in Chapter 1 of Part 13)	section 698(3)
[F1 cumulative accountancy rental excess (in Chapter 2 of Part 11A)	section 614BH(5)]
[F1 cumulative accountancy rental excess (in Chapter 3 of Part 11A)	section 614BH(5), as it has effect as a result of section 614CD]
[F1 cumulative normal rental excess (in Chapter 2 of Part 11A)	section 614BJ(5)]
[F1 cumulative normal rental excess (in Chapter 3 of Part 11A)	section 614BJ(5), as it has effect as a result of section 614CD]
[F1 the current lessor (in Part 11A)	section 614DG]
the current tax year (in Chapter 8 of Part 9)	section 499
debenture (except in sections 559, 560 and 691)	section 1022
[F8 deduction by way of relevant income tax relief (in Chapter 1 of Part 12A)	section 681AC(1)]
[F8 deduction by way of relevant income tax relief (in Chapter 2 of Part 12A)	section 681BK]
[F8 deduction by way of relevant tax relief (in Chapter 4 of Part 12A)	section 681DP]
deemed deduction (in Chapter 13 of Part 15)	section 941(6)
[F19 deemed income (in Chapter 13 of Part 15)	section 941(6)]
deemed payment (in Chapter 13 of Part 15)	section 941(6)
deposit (in Chapter 2 of Part 15)	section 855(2)
deposit (in Chapter 19 of Part 15)	section 983
deposit-taker (in Chapter 2 of Part 15)	section 853
[F16 deposit-taking trade (in Chapter 3A of Part 14	section 837B(3)]
director (in Part 5)	section 257(1)
[F6 director (in Part 5A)	section 257HJ(1)]
director (in Part 6)	section 332
discretionary or accumulation settlement (in Chapter 2 of Part 15)	section 873(1)
disposal (in Part 7)	section 379
[F2 disposal of an asset (in Chapter 5B of Part 13)	section 809BZS(3)]
disposal of shares (in Part 5)	section 254
[F6 disposal of shares (in Part 5A)	section 257HH]
disposal-related liability (in Chapter 3 of Part 8)	section 440
disposal-related obligation (in Chapter 3 of Part 8)	section 439
disposing of land (in Chapter 3 of Part 13)	section 753
[F8 dispositions of interests in land outside the United Kingdom (in Chapter 1 of Part 12A)	section 681AN]
disregarded annual payments (in Chapter 1 of Part 14)	section 826
disregarded company income (in Chapter 1 of Part 14)	section 816
disregarded income (in Chapter 1 of Part 14)	section 813(1)
disregarded pension income (in Chapter 1 of Part 14)	section 813(3)
disregarded savings and investment income (in Chapter 1 of Part 14)	section 825
disregarded social security income (in Chapter 1 of Part 14)	section 813(5)
disregarded transaction income (in Chapter 1 of Part 14)	section 814
distribution (except in Chapter 4 of Part 11)	section 989
distribution (in Chapter 4 of Part 11)	section 606(3)
dividend (in Chapter 2 of Part 15)	section 850(6)(b)
dividends (in Chapter 1 of Part 13)	section 713
[F20 dividend additional rate]	[F20 section 8(3) (as applied by section 989).]
dividend income	section 19
dividend ordinary rate	section 8(1) (as applied by section 989)
dividend trust rate	section 9(2) (as applied by section 989)
dividend upper rate	section 8(2) (as applied by section 989)
[F7 the donor (in Chapter 8 of Part 13)	section 809ZJ(3)]
double taxation arrangements	section 1023
early tax year (in Chapter 3 of Part 4)	section 112(6)
EIS (in Part 5)	section 156(2)
[F21 EIS original rate (in Part 5)	section 256A]
[F22 EIS rate (in Part 5)	section 158(2A)]
EIS relief (in Chapter 6 of Part 4)	section 151(1)
EIS relief (in Part 5)	section 156(1)
[F6 EIS relief (in Part 5A)	section 257HJ(1)]
election	section 1020
eligible for EIS relief (in Part 5)	section 157(1)
eligible shares (in Chapter 2 of Part 6)	section 273(1)
eligible shares (in Chapter 3 of Part 6)	section [F23 285(3A) and (3B)]
the [F24 70%] eligible shares condition (in Chapter 3 of Part 6)	section 274(2)
employment income	section 7 of ITEPA 2003
excluded company (in Chapter 6 of Part 4)	section 151(1)
farming	section 996
[F1 finance lessor (in Part 11A)	section 614DG]
financial instrument (in Part 15)	section 984
firm (in Chapter 2 of Part 4)	section 60(5)
firm (in Chapter 3 of Part 4)	section 103(3)
firm (in Chapter 5 of Part 13)	section 790(5)
the 5 year period (in Part 7)	section 338
[F1 for accounting purposes (in Part 11A)	section 614DG]
[F19 foreign element (in Chapter 13 of Part 15)	section 943B]
F25 . . .	F25 . . .
F25 . . .	F25 . . .
F25 . . .	F25 . . .
generally accepted accounting practice	section 997(1) and (3)
gift aid declaration (in Chapter 2 of Part 8)	section 428
gilt-edged securities	section 1024
gross amount of a payment (in Chapter 4 of Part 8)	section 452
gross amount (in Chapter 2 of Part 11)	section 589
gross amount (in Chapter 4 of Part 11)	sections 589 and 918(7) (as applied by section 606(9) and (10))
gross amount (in Chapter 9 of Part 15)	section 589 (as applied by section 926(1))
the gross amount (in Chapter 13 of Part 15)	section 941(6)
grossing up	section 998
grossed up amount (in Chapter 2 of Part 8)	section 415
gross-paying government securities (in Chapter 5 of Part 15)	section 893(2)
group (in Chapter 6 of Part 4 (except in sections 137 and 142))	section 151(1)
group (in Part 5)	section 257(1)
[F6 group (in Part 5A)	section 257HJ(1)]
group (in Part 6)	section 332
group (in Chapter 2 of Part 11)	section 591(1)
group (in Chapter 4 of Part 11)	section 606(5)
group (in Chapter 9 of Part 15)	section 591(1) (as applied by section 926(1))
group company (in Part 5)	section 257(1)
[F6 group company (in Part 5A)	section 257HJ(1)]
group company (in Part 6)	section 332
[F17 group UK REIT (in Chapter 2 of Part 11)	section 591(1)]
[F17 group UK REIT (in Chapter 4 of Part 11)	section 606(2)]
[F17 group UK REIT (in Chapter 9 of Part 15)	section 591(1) (as applied by section 926(1))]
heritage body (in Chapter 10 of Part 9)	section 507(2)
heritage direction (in Chapter 10 of Part 9)	section 507(2)
heritage maintenance property (in Chapter 10 of Part 9)	section 507(2)
heritage maintenance settlement (in Chapter 10 of Part 9)	section 507(2)
higher rate	section 6(2) (as applied by section 989)
[F26 higher rate limit]	[F26 section 10 (as applied by section 989)]
holding company (in Chapter 6 of Part 4)	section 151(1)
the 15% holding limit condition (in Chapter 3 of Part 6)	section 274(2)
the income retention condition (in Chapter 3 of Part 6)	section 274(2)
income tax advantage (in Chapter 1 of Part 13)	section [F27 687]
[F10 independent agent (in Chapter 2C of Part 14)	section 835Y]
the independent broker conditions (in Chapter 1 of Part 14)	section 817
[F10 the independent broker conditions (in Chapter 2B of Part 14)	section 835L]
the independent investment manager conditions (in Chapter 1 of Part 14)	section 818
[F10 the independent investment manager conditions (in Chapter 2B of Part 14)	section 835M]
individual (in Chapter 2 of Part 13)	section 714(4)
individual (in Chapter 6 of Part 15)	section 905
interest (in Part 12)	section 671
interest payment day (in Part 12)	section 672
interest period (in Part 12)	section 673
[F8 interests in land outside the United Kingdom (in Chapter 1 of Part 12A)	section 681AN]
the invested amount (in Part 7)	section 337
the investing company (in Chapter 4 of Part 6)	section 286(1)
investment (in Chapter 2 of Part 15)	section 855(1)
the investment (in Part 7)	section 334(1)
investment company (in Chapter 6 of Part 4)	section 151(1)
the investment date (in Part 7)	section 338
investment manager (in Chapter 1 of Part 14)	section 827(1)
[F10 investment manager (in Chapter 2B of Part 14)	section 835S(3)]
investments (in relation to a company) (in Chapter 3 of Part 6)	section 285(4)
investment transaction (in Chapter 1 of Part 14)	section 827(2)
[F10 “investment transaction (in Chapter 2B of Part 14)	section 835S(4)]
the investor (in Part 5)	section 157(1)
the investor (in Part 7)	sections 334(1) and 370
[F6 issue of shares (in Part 5A)	section 257HI]
the issuing company (in Part 5)	section 157(1)
[F8 lease (in Chapter 1 of Part 12A)	section 681AL(2)]
[F8 lease (in Chapter 2 of Part 12A)	section 681BM(2), (3)]
[F8 lease (in Chapter 3 of Part 12A)	section 681CF]
[F8 lease (in Chapter 4 of Part 12A)	section 681DN]
[F1 lease (in Part 11A)	section 614DG]
[F1 the leasing arrangements (in Part 11A)	section 614DG]
[F1 the lessee (in Part 11A)	section 614DG]
[F8 lessee (in Chapter 2 of Part 12A)	section 681BM(4)]
[F1 the lessor (in Part 11A)	section 614DG]
[F8 lessor (in Chapter 2 of Part 12A)	section 681BM(4)]
limited partner (in Chapter 3 of Part 4)	section [F28 103A]
[F8 linked (in relation to a person) (in Chapter 2 of Part 12A)	section 681BL]
the listing condition (in Chapter 3 of Part 6)	section 274(2)
living together (in relation to married couples and civil partners)	section 1011
local authority	section 999
local authority association	section 1000
[F1 major lump sum (in Part 11A)	section 614BC(5)]
manufactured dividend (in Chapter 2 of Part 11)	section 573(1)(a)
manufactured dividend (in Chapter 3 of Part 11)	section 573(1)(a) (as applied by section 595)
manufactured dividend (in Chapter 4 of Part 11)	section 573(1)(a) (as applied by section 606(6))
manufactured dividend (in Chapter 9 of Part 15)	section 573(1)(a) (as applied by section 926(1))
manufactured interest (in Chapter 2 of Part 11)	section 578(1)(a)
manufactured interest (in Chapter 9 of Part 15)	section 578(1)(a) (as applied by section 926(1))
manufactured overseas dividend (in Chapter 2 of Part 11)	section 581(1)(a)
manufactured overseas dividend (in Chapter 9 of Part 15)	section 581(1)(a) (as applied by section 926(1))
market gardening	section 996
[F6 market value (in Part 5A)	section 257HJ(6)]
market value (of an asset) (in Part 5)	section 257(6)
market value (of an asset) (in Part 7)	section 382(3)
market value of a qualifying investment (in Chapter 3 of Part 8)	section 438
modified net income	section 1025
the nature of income condition (in Chapter 3 of Part 6)	section 274(2)
net income	section 23 (see Step 2) (as applied by section 989)
[F6 new qualifying trade (in Part 5A)	section 257HF]
nominal value of securities (in Part 12)	sections 676 and 677
non-active partner (in Chapter 3 of Part 4)	section [F29 103B]
non-charitable expenditure (in Part 10)	section 543
non-UK resident (and references to a non-UK resident or a non-UK resident person)	section 989
[F1 normal rent (in Part 11A)	section 614AA]
[F1 normal rental excess (in Chapter 2 of Part 11A)	section 614BJ(1) to (4)]
[F1 normal rental excess (in Chapter 3 of Part 11A)	section 614BJ(1) to (4), as it has effect as a result of section 614CD]
normal self-assessment filing date	section 989
notice	section 989
obligation (in Chapter 3 of Part 8)	section 439(7)
occupation (in Chapter 4 of Part 13)	section 774
offshore installation	sections 1001 and 1002
oil and gas exploration and appraisal	section 1003
ordinary share capital	section 989
ordinary shares (in Part 5)	section 257(1)
[F6 ordinary shares (in Part 5A)	section 257HJ(1)]
ordinary shares (in Part 6)	section 332
other income (in Part 9)	section 463
other person (in Chapter 3 of Part 13)	section 763
other person (in Chapter 4 of Part 13)	section 782
overseas dividend (in Part 11)	section 567
overseas dividend (in Chapter 9 of Part 15)	section 567 (as applied by section 926(1))
overseas property business	Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989)
overseas securities (in Part 11)	section 567
overseas tax (in Chapter 2 of Part 11)	section 591(1)
overseas tax (in Chapter 9 of Part 15)	section 591(1) (as applied by section 926(1))
overseas tax credit (in Chapter 2 of Part 11)	section 591(1)
parent company (in Part 5)	section 257(1)
[F6 parent company (in Part 5A)	section 257HJ(1)]
parent company (in Part 6)	section 332
[F1 pay (in Part 11A)	section 614DG]
payment (in Chapter 7 of Part 9)	section 493(5)
[F2 payments in respect of an asset (in Chapter 5B of Part 13)	section 809BZS(4)]
[F6 period A, period B (in Part 5A)	section 257AC]
period A, period B, period C (in Part 5)	section 159(2), (3), (4)
period of account	section 989
[F1 period of account (in Part 11A)	section 614DB(1) to (3)]
[F30 permanent establishment (except in Part 5 and Chapter 4 of Part 6)	section 1007A
permanent establishment (in Part 5)	section 191A
[F6 permanent establishment (in Part 5A)	section 257HJ(1)]
permanent establishment (in Chapter 4 of Part 6)	section 302A]
person abroad (in Chapter 2 of Part 13)	section 718
[F2 person involved in a relevant change (in Chapter 5B of Part 13)	section 809BZG(5)]
[F2 person receiving an asset (in Chapter 5B of Part 13)	section 809BZS(2)]
personal representatives	section 989
[F1 post-25 November 1996 scheme (in Part 11A)	section 614D(1)(b)]
[F7 potentially advantaged person (in Chapter 8 of Part 13)	section 809ZJ(5)]
[F1 pre-26 November 1996 scheme (in Part 11A)	section 614D(1)(a)]
prescribed (in Chapter 2 of Part 11)	section 591(1)
principal company (in Chapter 2 of Part 11)	section 591(1)
[F17 principal company (in Chapter 4 of Part 11)	section 606(5)]
principal company (in Chapter 9 of Part 15)	section 591(1) (as applied by section 926(1)
profits or gains	section 989
property deriving its value from land (in Chapter 3 of Part 13)	section 772(2)
property investment LLP	section 1004
property maintenance purpose (in Chapter 10 of Part 9)	section 507(2)
[F17 property rental business (in Chapter 2 of Part 11)	section 591(1)]
[F17 property rental business (in Chapter 4 of Part 11)	section 606(6A)]
[F17 property rental business (in Chapter 9 of Part 15)	section 591(1) (as applied by section 926(1))]
qualifying annual payment (in Chapter 6 of Part 15)	section 899
qualifying business activity (in Part 5)	section 179
[F6 qualifying business activity (in Part 5A)	section 257HG]
qualifying certificate of deposit (in Part 15)	section 985
qualifying company (in Part 5)	section 180
qualifying distribution	section 989
qualifying donation (in Chapter 2 of Part 8)	section 416
[F31 qualifying film expenditure (in Chapter 3 of Part 4)]	[F31 section 103D]
qualifying holding (in Chapter 3 of Part 6)	Chapter 4 of Part 6
the 70% qualifying holdings condition (in Chapter 3 of Part 6)	section 274(2)
qualifying interest in land (in Chapter 3 of Part 8)	section 433
qualifying investor (in Part 5)	section 162
qualifying investment (in Part 7)	section 344
qualifying investment (in Chapter 3 of Part 8)	section 432
qualifying partnership (in Chapter 11 of Part 15)	section 932
qualifying period (in Chapter 1 of Part 14)	section 820
[F10 qualifying period (in Chapter 2B of Part 14)	section 835O(2)]
qualifying shares (in Chapter 6 of Part 4)	section 131(2)
qualifying subsidiary (in Part 5)	section 191
[F6 qualifying subsidiary (in Part 5A)	section 257HJ(1)]
qualifying subsidiary (in Chapter 4 of Part 6)	section 302
qualifying 90% subsidiary (in Part 5)	section 190
[F6 qualifying 90% subsidiary (in Part 5A)	section 257HJ(1)]
qualifying 90% subsidiary (in Chapter 4 of Part 6)	section 301
qualifying trade (in Part 5)	section 189(1)
qualifying trade (in Chapter 4 of Part 6)	section 300
qualifying uncertificated eligible debt security unit (in Part 15)	section 986
quoted Eurobond (in Part 15)	section 987
recognised stock exchange	section 1005
registered (in Chapter 5 of Part 15)	section 895(6)
registered industrial and provident society (in Chapter 6 of Part 4)	section 151(1)
registered industrial and provident society (in Chapter 3 of Part 15)	section 887(5)
registered pension scheme	section 150(2) of FA 2004 (as applied by section 989)
the Registrar (in Chapter 5 of Part 15)	section 895(6)
regulations (in Chapter 5 of Part 6)	section 325
related agreements (in Part 11)	section 571
[F1 related period of account (in Part 11A)	section 614DB(5)]
[F1 related tax year (in Part 11A)	section 614DB(4)]
[F8 relevant asset (in Chapter 3 of Part 12A)	section 681CG]
[F8 relevant asset (in Chapter 4 of Part 12A)	section 681DO]
[F2 relevant change in relation to a partnership (in Chapter 5B of Part 13)	section 809BZG]
the relevant company (in Chapter 4 of Part 6)	section 286(1)
[F8 relevant deduction from earnings (in Chapter 1 of Part 12A)	section 681AC(2)]
relevant disregarded income (in Chapter 1 of Part 14)	section 821
[F10 relevant disregarded income (in Chapter 2B of Part 14)	section 835O(3)]
relevant foreign income	section 989
the relevant holding (in Chapter 4 of Part 6)	section 286(1)
relevant investment (in Chapter 2 of Part 15)	section 856
the relevant shares (in Part 5)	section 157(1)
relevant transaction (in Chapter 2 of Part 13)	section 715
relevant transfer (in Chapter 2 of Part 13)	section 716(1)
relevant withholding tax (in Chapter 2 of Part 11)	section 590
[F7 relievable charity donation (in Chapter 8 of Part 13)	section 809ZI(1)]
[F1 rent (in Part 11A)	section 614DG]
[F8 rent (in Chapter 1 of Part 12A)	section 681AL(3), (4)]
[F8 rent (in Chapter 2 of Part 12A)	section 681BM(5)]
[F1 the rental earnings (in Part 11A)	section 614AC]
repo (in Part 11)	section 569
the repurchase price of the securities (in Chapter 4 of Part 11)	section 606(7)
[F6 research and development (in Part 5A)	section 257HJ(1)]
retail prices index	section 989
the rules about manufactured payments (in Chapter 4 of Part 11)	section 606(8)
savings income	section 18
F32 . . .	F32 . . .
F33 . . .	F33 . . .
scheme administrator	section 989
section 946 payment (in Chapter 15 of Part 15)	section 945(1)
securities (in relation to a company) (in Chapters 3 to 6 of Part 6, but see sections 317(4) and 328(2))	section 285(2)
securities (in Part 12)	section 619
securities (in Chapter 1 of Part 13)	section 713
securities of the same kind (in Part 12)	section 619(6)
[F6 SEIS (in Part 5A)	section 257A(2)]
settled property	section 466 (as applied by section 989)
settlor	sections 467 to 473 (as applied by section 989)
share (in Chapter 3 of Part 13)	section 772(3)
share (in Chapter 4 of Part 13)	section 789
shares (in Chapter 6 of Part 4)	section 151(1)
shares (in Part 6)	section 332
share loss relief (in Chapter 6 of Part 4)	section 131(1)
[F34 shares, stock or other securities included in the official UK list]	[F34 section 1005]
[F34 shares, stock or other securities listed on a recognised stock exchange]	[F34 section 1005]
sideways relief (in Chapter 2 of Part 4)	section 60(4)
sideways relief (in Chapter 3 of Part 4)	section 103(1)
sideways relief (in Chapter 5 of Part 13)	section 790(3)
single company (in Part 5)	section 257(1)
[F6 single company (in Part 5A)	section 257HJ(1)]
single company (in Part 6)	section 332
the 6 year period (in Chapter 6 of Part 7)	section 359(3)
spouse (in Chapter 6 of Part 4)	section 151(1)
[F35 starting rate for savings	section 7
starting rate limit for savings	section 12]
stock lending arrangement (in Part 11)	section 568
subsidiary (in Chapter 1 of Part 8)	section 401(3)
51% subsidiary	section 989
75% subsidiary	section 989
the successor company (in Chapter 5 of Part 6)	section 323(3)
[F1 sum (in Part 11A)	section 614DG]
[F8 sum obtained in respect of an interest in an asset (in Chapter 4 of Part 12A)	section 681DG]
[F8 sum obtained in respect of the lessee's interest in a lease of an asset (in Chapter 4 of Part 12A)	section 681DH]
surrender (in the application of this Act to Scotland)	section 1008
[F7 tainted donation (in Chapter 8 of Part 13)	section 809ZJ]
tax credit	section 989
tax enactments (in Chapter 5 of Part 6)	section 325
tax relief certificate (in Part 7)	section 348(1)
tax year	section 4(2) (as applied by section 989)
the tax year 2007-08 etc	section 4(4) (as applied by section 989
the termination date (in relation to shares) (in Part 5)	section 256
total income	sections 23 (see Step 1) and 31 (as applied by section 989)
trade (except in Parts 5 and 6)	section 989
trade (in Part 5)	section 989 (but see sections 189(2) and 232(7))
trade (in Part 6)	section 989 (but see sections 300(4) and 313(3))
trade carried on through a branch or agency (in Chapter 2 of Part 11)	section 591(2)
trade carried on through a branch or agency (in Chapter 9 of Part 15)	section 926(2)
trading company (in Chapter 6 of Part 4)	section 151(1)
trading group (in Chapter 6 of Part 4)	section 151(1)
trading stock (in Chapter 1 of Part 13)	section 713
transaction income (in Chapter 1 of Part 14)	section 814(5)
transaction in securities (in Chapter 1 of Part 13)	section [F36 684(2)]
transfer (in Chapter 2 of Part 11)	section 591(1)
transfer (of securities) (in Part 12)	section 620
transfer (in Chapter 2 of Part 13)	section 716(2)
[F37 transfer (in Chapter 5A of Part 13)]	[F37 Section 809AZF(3)]
transfer with accrued interest (in Part 12)	section 623
transfer with unrealised interest (in Part 12)	section 625
transfer without accrued interest (in Part 12)	section 624
transferee (in Part 12)	section 621
transferor (in Part 12)	section 621
[F38 transfer taking place (in Chapter 5A of Part 13)]	[F38 Section 809AZF(3)]
trust rate	section 9(1) (as applied by section 989)
the trustees of a settlement (in Part 9)	section 463
[F2 type 1 finance arrangement (in Chapter 5B of Part 13)	section 809BZA]
[F2 type 2 finance arrangement (in Chapter 5B of Part 13)	section 809BZF]
[F2 type 3 finance arrangement (in Chapter 5B of Part 13)	section 809BZJ]
UK generally accepted accounting practice	section 997(2)
UK property business
Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989)
UK public revenue dividend (in Chapter 5 of Part 15)	section 891
UK resident (and references to a UK resident or a UK resident person)	section 989
UK securities (in Part 11)	section 566
UK shares (in Part 11)	section 566
umbrella scheme	section 989
unauthorised unit trust	section 989
unit holder	section 989
unit trust scheme	section 1007
United Kingdom	section 1013
unrealised interest (in Part 12)	section 625
the value of the net benefit to a charity (in Chapter 3 of Part 8)	section 437
variable rate securities (in Part 12)	section 627
VCT	section 259(1) (as applied by section 989)
VCT approval (in Part 6)	section 259(2)
VCT-in-liquidation (in Chapter 5 of Part 6)	section 320
VCT relief (in Part 6)	section 258
venture capital trust	section 259(1) (as applied by section 989)
[F16 winding up receipt (in Chapter 3A of Part 14)	section 837C(3)]
woodlands	section 996
the year of the loss (in Chapter 6 of Part 4)	section 131(1)

Textual Amendments

F1 Words in Sch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 239 (with Sch. 9 paras. 1-9, 22)

F2 Words in Sch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 275 (with Sch. 9 paras. 1-9, 22)

F3 Words in Sch. 4 inserted (8.4.2010 with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 7 para. 4

F4 Words in Sch. 4 inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 9(2)

F5 Words in Sch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 223 (with Sch. 9 paras. 1-9, 22)

F6 Sch. 4 entries inserted (17.7.2012) (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 18(2)

F7 Words in Sch. 4 inserted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 15

F8 Words in Sch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 261 (with Sch. 9 paras. 1-9, 22)

F9 Word in Sch. 4 substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 9(3)

F10 Words in Sch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 286 (with Sch. 9 paras. 1-9, 22)

F11 Words in Sch. 4 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 572(a)(i), Sch. 3 Pt. 1 (with Sch. 2)

F12 Words in Sch. 4 omitted (8.3.2012) (with effect in accordance with art. 17 of the commencing S.I.) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 23(7)(a)(i), 34(2); S.I. 2012/736, art. 17

F13 Words in Sch. 4 substituted (8.3.2012) (with effect in accordance with art. 17 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 23(7)(a)(ii), 34(2); S.I. 2012/736, art. 17

F14 Words in Sch. 4 substituted (8.3.2012) (with effect in accordance with art. 17 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 23(7)(b), 34(2); S.I. 2012/736, art. 17

F15 Words in Sch. 4 inserted (8.4.2010 with effect in accordance with Sch. 12 para. 15(1) of the amending Act) by Finance Act 2010 (c. 13), Sch. 12 para. 12(2)

F16 Words in Sch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 72 (with Sch. 9 paras. 1-9, 22)

F17 Words in Sch. 4 inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 572(b) (with Sch. 2)

F18 Words in Sch. 4 inserted (17.7.2012) (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 18(3)

F19 Words in Sch. 4 inserted (8.4.2010 with effect in accordance with Sch. 13 para. 3 of the amending Act) by Finance Act 2010 (c. 13), Sch. 13 para. 2(3)

F20 Words in Sch. 4 inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 9(4)

F21 Words in Sch. 4 inserted (13.10.2011) (with effect in accordance with s. 42(7)(8) of the amending Act) by Finance Act 2011 (c. 11), s. 42(5)(6); S.I. 2011/2459, art. 2

F22 Words in Sch. 4 inserted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by Finance Act 2008 (c. 9), Sch. 1 para. 36(2)

F23 Words in Sch. 4 substituted (6.4.2011) (with effect in accordance with Sch. 2 paras. 6, 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 4(2); S.I. 2011/662, art. 2

F24 Word in Sch. 4 substituted (6.4.2011) (with effect in accordance with Sch. 2 paras. 6, 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 4(3); S.I. 2011/662, art. 2

F25 Words in Sch. 4 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 572(a)(ii), Sch. 3 Pt. 1 (with Sch. 2)

F26 Words in Sch. 4 inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 9(5)

F27 Word in Sch. 4 substituted (8.4.2010 with effect in accordance with Sch. 12 para. 15(1) of the amending Act) by Finance Act 2010 (c. 13), Sch. 12 para. 12(3)

F28 Word in Sch. 4 substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(a), 21

F29 Word in Sch. 4 substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(b), 21

F30 Words in Sch. 4 substituted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(3), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 4(4); S.I. 2011/662, art. 2

F31 Words in Sch. 4 inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(c), 21

F32 Sch. 4 entry omitted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 1 para. 36(4)

F33 Sch. 4 entry repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 721, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F34 Words in Sch. 4 inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(15)

F35 Words in Sch. 4 substituted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by Finance Act 2008 (c. 9), Sch. 1 para. 36(3)

F36 Word in Sch. 4 substituted (8.4.2010 with effect in accordance with Sch. 12 para. 15(1) of the amending Act) by Finance Act 2010 (c. 13), Sch. 12 para. 12(4)

F37 Words in Sch. 4 inserted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by Finance Act 2009 (c. 10), Sch. 25 para. 9(6)(7)

F38 Words in Sch. 4 inserted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by Finance Act 2009 (c. 10), Sch. 25 para. 9(6)(8)