- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/12/2009)
- Gwreiddiol (Fel y'i Deddfwyd)
Corporation Tax Act 2009 is up to date with all changes known to be in force on or before 29 August 2024. There are changes that may be brought into force at a future date.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
Part 2 Charge to corporation tax: basic provisions
Chapter 1 The charge to corporation tax
Chapter 2 Income taxed as trade profits
Chapter 5 Trade profits: rules allowing deductions
63.Tenants occupying land for purposes of trade treated as incurring expenses
64.Limit on deductions if tenant entitled to mineral extraction allowance
65.Tenants dealing with land as property employed for purposes of trade
66.Restrictions on section 63 expenses: lease premium receipts
67.Restrictions on section 63 expenses: lease of part of premises
Contributions to local enterprise organisations or urban regeneration companies
Chapter 6 Trade profits: receipts
Chapter 9 Trade profits: other specific trades
Chapter 11 Trade profits: valuation of stock on cessation of trade
Chapter 14 Adjustment on change of basis
Chapter 15 Post-cessation receipts
Chapter 3 Profits of property businesses: basic rules
Chapter 4 Profits of property businesses: lease premiums etc
Chapter 5 Profits of property businesses: other rules about receipts and deductions
Chapter 6 Commercial letting of furnished holiday accommodation
Chapter 7 Rent receivable in connection with a UK section 39(4) concern
Chapter 9 Post-cessation receipts
How profits and deficits from loan relationships are dealt with
295.General rule: profits arising from loan relationships chargeable as income
296.Profits and deficits to be calculated using credits and debits given by this Part
297.Trading credits and debits to be brought into account under Part 3
301.Calculation of non-trading profits and deficits from loan relationships: non-trading credits and debits
Chapter 3 The credits and debits to be brought into account: general
General principles about the bringing into account of credits and debits
Amounts recognised in determining a company's profit or loss
Chapter 4 Continuity of treatment on transfers within groups or on reorganisations
Chapter 5 Connected companies relationships: introduction and general
Chapter 6 Connected companies relationships: impairment losses and releases of debts
Chapter 7 Group relief claims involving impaired or released consortium debts
Chapter 12 Special rules for particular kinds of securities
Deeply discounted securities: connected companies and close companies
Chapter 13 European cross-border transfers of business
Chapter 14 European cross-border mergers
Transactions not at arm's length: exchange gains and losses
447.Exchange gains and losses on debtor relationships: loans disregarded under Schedule 28AA to ICTA
448.Exchange gains and losses on debtor relationships: equity notes where holder associated with issuer
449.Exchange gains and losses on creditor relationships: no corresponding debtor relationship
451.Exception to section 449 where loan exceeds arm's length amount
452.Exchange gains and losses where loan not on arm's length terms
Connected parties deriving benefit from creditor relationships
Tax advantages from resetting interest rates (“reset bonds”)
Disposals for consideration not fully recognised by accounting practice
Chapter 16 Non-trading deficits
457.Basic rule for deficits: carry forward to accounting periods after deficit period
458.Claim to carry forward deficit to later accounting periods
459.Claim to set off deficit against profits of deficit period or earlier periods
460.Time limits and procedure for claims under section 459(1)
461.Claim to set off deficit against other profits for the deficit period
462.Claim to carry back deficit to earlier accounting periods
Part 6 Relationships treated as loan relationships etc
Chapter 6 Alternative finance arrangements
Treatment for other tax purposes
514.Exclusion of alternative finance return from consideration for sale of assets
515.Diminishing shared ownership arrangements not partnerships
516.Treatment of principal under profit sharing agency arrangements
517.Treatment of bond-holder under investment bond arrangements
520.Provision not at arm's length: non-deductibility of relevant return
Chapter 7 Shares with guaranteed returns etc
Chapter 2 Contracts to which this Part applies
Meaning of “derivative contract” and other basic definitions
Cases where companies treated as parties to relevant contracts
Chapter 3 Credits and debits to be brought into account: general
Amounts recognised in determining a company's profit or loss
Chapter 4 Further provision about credits and debits to be brought into account
Chapter 5 Continuity of treatment on transfers within groups
Chapter 6 Special kinds of company
Chapter 7 Chargeable gains arising in relation to derivative contracts
Some credits and debits not to be brought into account under Part 5
Some derivative contracts to be taxed on a chargeable gains basis
Derivative contracts to which sections 640 and 641 apply
643.Contracts relating to land or certain tangible movable property
644.Income to be left out of account in determining whether section 643 applies
645.Creditor relationships: embedded derivatives which are options
648.Creditor relationships: embedded derivatives which are exactly tracking contracts for differences
Some credits and debits not to be brought into account under Part 3 or 5
Issuers of securities with embedded derivatives: deemed options
Issuers of securities with embedded derivatives: deemed contracts for differences
Chapter 8 Further provision about chargeable gains and derivative contracts
Chapter 13 General and supplementary provisions
Part 8 Intangible fixed assets
Chapter 6 How credits and debits are given effect
Chapter 7 Roll-over relief in case of realisation and reinvestment
Chapter 9 Application of this Part to groups of companies
Roll-over relief under Chapter 7 (realisation and reinvestment)
Company ceasing to be member of group
781.Character of credits and debits brought into account as a result of section 780
782.Certain transferees of businesses etc not treated as leaving group
786.Character of credits and debits brought into account as a result of section 785
787.Company ceasing to be member of group because of exempt distribution
791.Application of roll-over relief in relation to degrouping charge
Chapter 11 Transfer of business or trade
The genuine commercial transaction requirement and clearance
Chapter 13 Transactions between related parties
Chapter 15 Adjustments on change of accounting policy
Part 9 Intellectual property: know-how and patents
Chapter 2 Exemption of distributions received by small companies
Chapter 3 Exemption of distributions received by companies that are not small
Chapter 3 Beneficiaries' income from estates in administration
Further provisions for calculating estate income relating to absolute interests
Part 11 Relief for particular employee share acquisition schemes
Part 12 Other relief for employee share acquisitions
Chapter 2 Relief if shares acquired by employee or other person
Chapter 3 Relief if employee or other person obtains option to acquire shares
Chapter 4 Additional relief in cases involving restricted shares
Chapter 5 Additional relief in cases involving convertible securities
Chapter 6 Relationship between relief under this Part and other reliefs
Part 13 Additional relief for expenditure on research and development
Chapter 2 Relief for SMEs: cost of R&D incurred by SME
Chapter 4 Relief for SMEs: subsidised and capped expenditure on R&D
Chapter 5 Relief for large companies
Chapter 7 Relief for SMEs and large companies: vaccine research etc
Part 14 Remediation of contaminated or derelict land
Chapter 2 Reliefs for expenditure on contaminated or derelict land
Chapter 3 Land remediation tax credit
Chapter 4 Special provision for life assurance business
Part 21 Other general provisions
SCHEDULES
Minor and consequential amendments
Part 1 Income and Corporation Taxes Act 1988
4.(1) Amend section 9 (computation of income: application of income...
5.In section 11 (companies not resident in United Kingdom) omit...
6.Omit section 11AA (determination of profits attributable to permanent establishment)....
10.Omit section 21A (computation of amount chargeable under Schedule A)....
11.Omit section 21B (application of other rules applicable to Case...
12.Omit section 21C (the Schedule A charge and mutual business)....
13.(1) Amend section 24 (construction of Part 2) as follows....
15.Omit sections 31ZA to 31ZC (deductions for expenditure on energy-saving...
16.Omit sections 34 to 39 (premiums, leases at undervalue etc)....
17.Omit section 40 (tax treatment of receipts and outgoings on...
18.(1) Amend section 42 (appeals against determinations under sections 34...
19.Omit section 46 (savings certificates and tax reserve certificates).
20.Omit section 53 (farming and other commercial occupation of land...
22.(1) Amend section 56 (transactions in deposits with and without...
24.Omit section 70A (Case V income from land outside UK)....
25.Omit section 72 (apportionments etc for purposes of Cases I,...
26.Omit section 74 (general rules as to deductions not allowable)....
27.Omit section 75 (expenses of management: companies with investment business)....
28.Omit section 75A (accounting period to which expenses of management...
29.Omit section 75B (amounts reversing expenses of management deducted: charge...
30.(1) Amend section 76 (expenses of insurance companies) as follows....
31.After section 76 insert— Payments for restrictive undertakings Payments for...
32.After section 76ZA insert— Seconded employees Employees seconded to charities...
33.After section 76ZB insert— Counselling and retraining expenses Counselling and...
34.After section 76ZC insert— Retraining courses (1) This section applies if— (a) a company carrying on...
35.After section 76ZD insert— Retraining courses: recovery of tax (1) This section applies if— (a) an employer's liability to...
36.After section 76ZE insert— Redundancy payments etc Redundancy payments and...
37.After section 76ZF insert— Payments in respect of employment wholly...
38.After section 76ZG insert— Payments in respect of employment in...
39.After section 76ZH insert— Additional payments (1) This section applies if the employer's business, or part...
40.After section 76ZI insert— Payments by the Government (1) This section applies if— (a) a redundancy payment or...
41.After section 76ZJ insert— Contributions to local enterprise organisations or...
42.After section 76ZK insert— Unpaid remuneration Unpaid remuneration (1) This section applies if— (a) an amount is charged...
43.After section 76ZL insert— Unpaid remuneration: supplementary (1) For the purposes of section 76ZL an amount charged...
44.After section 76ZM insert— Car or motor cycle hire Car...
45.After section 76ZN insert— Hiring cars (but not motor cycles)...
46.Omit section 76A (levies and repayments under FISMA 2000).
47.Omit section 76B (levies and repayments under the FISMA 2000:...
48.Omit section 79 (contributions to local enterprise agencies).
49.Omit section 79A (contributions to training and enterprise councils and...
50.Omit section 79B (contributions to urban regeneration companies).
51.Omit section 82A (expenditure on research and development).
52.Omit section 82B (payments to research associations, universities etc).
56.(1) Amend section 84A (costs of establishing share option or...
57.Omit section 85 (payments to trustees of approved profit sharing...
58.Omit section 85A (costs of establishing employee share ownership trust:...
60.Omit section 86 (employees seconded to charities and educational establishments)....
61.Omit section 86A (charitable donations: contributions to agent's expenses).
63.Omit section 88 (payments to Export Credits Guarantee Department).
64.Omit section 88D (restriction of deductions in respect of certain...
65.Omit section 89 (debts proving to be irrecoverable after discontinuance...
66.Omit section 90 (additional payments to redundant employees).
69.Omit sections 91B and 91BA (waste disposal: preparation expenditure).
72.Omit section 93 (other grants under Industrial Development Act 1982...
73.Omit section 94 (debts deducted and subsequently released).
74.Omit section 95 (taxation of dealers in respect of distributions...
75.In section 95ZA(1) (taxation of UK distributions received by insurance...
77.Omit section 98 (tied premises: receipts and expenses treated as...
79.Omit section 100 (valuation of trading stock at discontinuance of...
80.Omit section 101 (valuation of work in progress at discontinuance...
81.Omit section 102 (provisions supplementary to sections 100 and 101)....
82.Omit sections 103 to 106 (Case VI charges on receipts)....
85.Omit sections 114 and 115 (special rules for computing profits...
86.(1) Amend section 116 (arrangements for transferring relief) as follows....
87.Omit section 118ZA (treatment of limited liability partnerships).
88.Omit section 119 (rent etc payable in connection with mines,...
89.Omit section 120 (rent etc payable in respect of electric...
90.Omit section 121 (management expenses of owner of mineral rights)....
91.Omit section 122 (relief in respect of mineral royalties).
92.Omit section 125 (annual payments for dividends or non-taxable consideration)....
93.Omit section 128(2) and (3) (commodity and financial futures etc:...
94.(1) Amend section 130 (meaning of “company with investment business”...
95.In section 187(10) (interpretation of sections 185 and 186) for...
96.Omit section 208 (UK company distributions not generally chargeable to...
97.(1) Amend section 209 (meaning of distribution) as follows.
98.In section 212(3) (interest etc paid in respect of certain...
99.(1) Amend section 214 (chargeable payments connected with exempt distributions)...
101.In section 231AA(3) (no tax credit for borrower under stock...
102.In section 231AB(2) (no tax credit for original owner under...
103.Omit section 337 (company beginning or ceasing to carry on...
104.(1) Amend section 337A (computation of company's profits or income:...
105.(1) Amend section 342 (tax on companies in liquidation) as...
106.(1) Amend section 342A (tax on companies in administration) as...
107.In section 343(2) (company reconstructions without change of ownership)—
109.In section 392B(2) (losses from overseas property business) for “Schedule...
110.In section 393(8)(a) (losses other than terminal losses) for “Case...
111.In section 393A(3) (losses: set off against profits of the...
113.(1) Amend section 397 (restriction on relief in case of...
114.In section 398(b) for “Schedule D” substitute “ Part 5...
115.(1) Amend section 399 (dealings in commodity futures etc: withdrawal...
116.(1) Amend section 400 (write-off of government investment) as follows....
118.(1) Amend section 403 (amounts which may be surrendered by...
119.In section 403ZC(1) (amounts eligible for group relief: non-trading deficit...
120.(1) Amend section 403ZD (other amounts available by way of...
121.In section 403ZE(1)(b)(ii) (computation of gross profits) for “75(9) or...
122.(1) Amend section 404 (limitation of group relief in relation...
123.In section 407 (relationship between group relief and other relief)—...
124.After section 411 insert— No relief where deduction of relevant...
125.In section 414(1)(b) (close companies) omit “within the meaning of...
126.(1) Amend section 431 (interpretation of provisions relating to insurance...
127.(1) Amend section 431G (company carrying on life assurance business)...
128.In section 431H(3) (company carrying on life assurance business and...
129.(1) Amend section 432YA (long-term business other than life assurance...
130.(1) Amend section 432A (apportionment of income and gains) as...
131.(1) Amend section 432AA (Schedule A business or overseas property...
132.(1) Amend section 432AB (losses from Schedule A business or...
133.In section 434(1) (franked investment income etc) for “provisions applicable...
134.(1) Amend section 434A (computation of losses and limitation of...
135.(1) Amend section 436A (gross roll-up business: separate charge on...
136.In section 440(6) (transfers of assets etc) for “in accordance...
137.In section 440A(7) (securities) for “in accordance with Case I...
138.(1) Amend section 440B (modifications where tax charged under Case...
139.(1) Amend section 440C (modifications for change of tax basis)...
140.In section 442(2) (overseas business of UK companies) for “of...
141.In section 442A(1) (taxation of investment return where risk reinsured)...
142.(1) Amend section 444AZA (transfers of life assurance business: Case...
143.(1) Amend section 444AZB (transfers of life assurance business: Case...
144.In section 444ABD(1A) (transferor's period of account including transfer)—
145.(1) Amend section 444AEA (transfer schemes: anti-avoidance rule) as follows....
146.(1) Amend section 444AEB (Case I advantage: transferor) as follows....
147.(1) Amend section 444AEC (Case I advantage: transferee) as follows....
148.(1) Amend section 444AECA (parts of transfer scheme arrangements: anti-avoidance...
149.(1) Amend section 444AECB (parts of transfer scheme arrangements: Case...
150.(1) Amend section 444AECC (parts of transfer scheme arrangements: Case...
151.(1) Amend section 444AED (clearance: no avoidance or group advantage)...
152.In section 444AF(5) (demutualisation surplus: life assurance business)—
153.In section 444AH (modification of section 444AG etc for Case...
154.In section 444AK(3) (mutual surplus: gross roll-up business) for “provisions...
155.In section 444BA(1) (equalisation reserves for general business) for “Case...
156.In section 444BB(2) (modification of section 444BA for mutual or...
157.Omit section 469(4A) to (5) and (6) (other unit trusts)....
158.Omit section 472A (trading profits etc from securities: taxation of...
159.Omit section 473 (conversion etc of securities held as circulating...
160.In section 475 (tax-free Treasury securities: exclusion of interest on...
161.In section 477A (building societies: loan relationships), omit subsections (3)(a)...
162.Omit section 477B (incidental costs of issuing qualifying shares).
163.(1) Amend section 486 (industrial and provident societies and co-operative...
165.Omit section 491 (distribution of assets of body corporate carrying...
166.In section 492(3A) (treatment of oil extraction activities etc for...
167.(1) Amend section 494 (loan relationships etc) as follows.
168.(1) Amend section 494AA (sale and lease-back) as follows.
169.In section 494A(1) (computation of amount available for surrender by...
170.(1) Amend section 500 (deduction of PRT in computing income...
171.In section 501A(5) (supplementary charge in respect of ring fence...
172.In section 503(1)(a) (letting of furnished holiday accommodation treated as...
173.Omit section 504 (meaning of “commercial letting of furnished holiday...
174.(1) Amend section 505 (charitable companies: general) as follows.
175.(1) Amend section 506C (sections 506A and 506B: supplemental) as...
177.In section 510A(6A) (European Economic Interest Groupings) for “Chapter 2...
178.For section 518(2) (harbour reorganisation schemes) substitute—
179.Omit section 524 (taxation of receipts from sale of patent...
180.Omit section 525 (capital sums: winding up or partnership change)....
182.Omit section 528 (manner of making allowances and charges).
183.Omit section 531 (provisions supplementary to section 530).
184.Omit section 532 (application of Capital Allowances Act).
185.Omit section 533 (interpretation of sections 520 to 532).
186.Omit section 556 (activity treated as trade etc and attribution...
187.Omit section 558(5) and (6) (visiting performers: supplementary provisions).
188.In section 568(1) (deductions from profits of contributions paid under...
189.In section 570(4) (payments under certified schemes which are not...
190.(1) Amend section 571 (cancellation of certificates) as follows.
195.Omit sections 579 and 580 (statutory redundancy payments).
196.Omit section 582 (funding bonds issued in respect of interest...
197.Omit section 584 (relief for unremittable overseas income).
198.Omit sections 586 and 587 (disallowance of deductions for war...
199.In section 587B(2)(b) (gifts of shares, securities and real property...
203.Omit section 617 (social security benefits and contributions).
206.Omit section 697 (supplementary provisions as to absolute interests in...
207.Omit section 698 (special provisions as to certain interests in...
208.Omit section 699A (untaxed sums comprised in the income of...
209.In section 700 (adjustments and information)— (a) omit subsections (1)...
212.In section 703(3) (cancellation of corporation tax advantage) omit the...
213.In section 709(2) (meaning of “corporation tax advantage” and other...
214.In section 730(6) (transfers of rights to receive distributions in...
215.In section 736B(2) (deemed manufactured payments in the case of...
216.In section 736C(9) (deemed interest: cash collateral under stock lending...
217.In section 747(1B) (controlled foreign companies: company residence for purposes...
218.In section 751(3) (controlled foreign companies: accounting periods) for “subsections...
219.(1) Amend section 755A (treatment of chargeable profits and creditable...
220.(1) Amend section 761 (charge to income tax or corporation...
221.(1) Amend section 768B (change in ownership of company with...
222.(1) Amend section 768C (deductions: asset transferred within group) as...
223.(1) Amend section 768D (change in ownership of company carrying...
224.(1) Amend section 768E (change in ownership of company with...
225.In section 774(1) (transactions between dealing company and associated company)...
226.In section 774B(5) (disregard of intended effects of arrangement involving...
227.(1) Amend section 774D (disregard of intended effects of arrangement...
229.In section 774G(7) (sections 774A to 774D: minor definitions etc)...
230.(1) Amend section 775A (transfers of rights to receive annual...
231.(1) Amend section 776 (transactions in land: taxation of capital...
232.(1) Amend section 779 (sale and lease-back: limitation on tax...
233.In section 780(3A) (sale and lease-back: taxation of consideration received)...
234.(1) Amend section 781 (assets leased to traders and others)...
235.In section 782(9) (leased assets: special cases) omit the words...
236.In section 785 (definitions for purposes of sections 781 to...
237.In section 785ZA(3) (restrictions on use of losses: leasing partnerships)...
238.In section 785ZB(8) (section 785ZA: definitions)— (a) in paragraph (a)...
239.In section 785C(4)(a) (section 785B: interpretation) for “under Schedule A”...
240.In section 785D(3) (section 785B: lease of plant and machinery...
241.(1) Amend section 786 (transactions associated with loans or credit)...
242.(1) Amend section 787 (restriction of relief for payments of...
243.In section 788(7) (relief by agreement with other territories) omit...
244.In section 790(11) (unilateral relief) omit the words from “,...
245.In section 795(4) (computation of income subject to foreign tax)—...
246.(1) Amend section 797 (limits on credit: corporation tax) as...
247.(1) Amend section 797A (foreign tax on items giving rise...
248.In section 797B (foreign items giving rise to a non-trading...
249.(1) Amend section 798A (section 797: trade income) as follows....
250.In section 804A(1) (life assurance companies with overseas branches etc:...
251.(1) Amend section 804C (insurance companies: allocation of expenses etc...
252.In section 806A(2) (eligible unrelieved foreign tax on dividends: introductory)...
253.(1) Amend section 806B (amounts that are eligible unrelieved foreign...
254.In section 806K(2)(bb) (application of foreign dividend provisions to branches...
255.In section 806L(5) (carry forward or carry back of unrelieved...
256.(1) Amend section 807A (disposals and acquisitions of company loan...
257.After section 807A insert— European cross-border transfers of business Introduction...
258.After section 807B insert— Tax treated as chargeable in respect...
259.After section 807C insert— European cross-border mergers Introduction to section...
260.After section 807D insert— Tax treated as chargeable in respect...
261.After section 807E insert— Transparent entities involved in cross-border transfers...
262.After section 807F insert— Tax treated as chargeable in respect...
263.In section 811(3) (deduction for foreign tax where no credit...
264.In section 815AZA (UK residents and foreign enterprises) for subsection...
265.Omit section 817 (deductions not to be allowed in computing...
266.In section 821(1)(a) (under-deductions from payments made before passing of...
267.(1) Amend section 826 (interest on tax overpaid) as follows....
269.(1) Amend section 828 (orders and regulations made by the...
270.Omit section 830(2) to (4) (territorial sea and designated areas)....
271.In section 831(3) (interpretation of ICTA) before the definition of...
272.(1) Amend section 832 (interpretation of the Corporation Tax Acts)...
273.(1) Amend section 834 (interpretation of the Corporation Tax Acts)...
274.After section 834 insert— Miscellaneous charges (list for the purposes...
275.After section 834A insert— Meaning of “UK property business” and...
276.After section 834B insert— Total profits (1) In the Corporation Tax Acts references to total profits,...
278.Omit Schedule A1 (determination of profits attributable to permanent establishment:...
279.Omit Schedule 4AA (share incentive plans: corporation tax deductions).
280.Omit Schedule 5 (treatment of farm animals etc for purposes...
281.In paragraph 13(3) of Schedule 18A (group relief: overseas losses...
282.(1) Amend Schedule 19ABA (modification of life assurance provisions of...
283.In paragraph 6(6)(b) of Schedule 19B (petroleum extraction activities: exploration...
284.(1) Amend Schedule 19C (petroleum extraction activities: ring fence expenditure...
285.(1) Amend Schedule 23A (manufactured dividends and interest) as follows....
286.(1) Amend Schedule 24 (assumptions for calculating chargeable profits, creditable...
287.(1) Amend Schedule 25 (cases where section 747(3) does not...
288.In Schedule 26 (reliefs against liability for tax in respect...
290.(1) Amend Schedule 28A (change in ownership of company with...
291.(1) Amend Schedule 28AA (provision not at arm's length) as...
292.(1) Amend Schedule 30 (transitional provisions and savings) as follows....
Taxes Management Act 1970 (c. 9)
296.In section 12(5) (information about chargeable gains) for “section 100(2)...
297.Omit section 12AE (choice between different Cases of Schedule D)....
298.In section 17 (interest paid or credited by banks, building...
299.In section 18 (interest paid without deduction of income tax)...
300.(1) Amend section 19 (information for purposes of charge on...
303.In section 46B(5) (questions to be determined by Special Commissioners),...
304.In section 71(1) (bodies of persons) omit the words from...
305.In section 87A(4A)(b) (interest on overdue corporation tax etc) for...
306.(1) Amend section 90 (disallowance of relief for interest on...
308.After section 109 insert— Residence of companies Chapter 3 of Part 2 of CTA 2009 (rules for...
309.In section 118 (interpretation) at the appropriate place insert— “CTA...
310.In Schedule 3 (rules for assigning proceedings to General Commissioners),...
339.Omit section 43 (Schedule D: computation (unpaid remuneration)).
340.Omit section 44 (companies with investment business and insurance companies:...
341.In section 82(1) (calculation of profits: bonuses etc) for the...
342.In section 82D(2) (treatment of profits: life assurance_adjustment consequent on...
343.In section 82E(7) (section 82D: treatment of transferors under insurance...
344.(1) Amend section 83 (receipts to be taken into account)...
345.(1) Amend section 83YC (FAFTS: charge in relevant period of...
346.In section 83YD(3)(a) (FAFTS: deduction in subsequent periods of account)...
347.(1) Amend section 83YF (financial reinsurance arrangements: further provision) as...
348.(1) Amend section 85 (charge of certain receipts of basic...
349.(1) Amend section 85A (excess adjusted Case I profits) as...
350.In section 88(3)(b) (corporation tax: policy holders' share of profits)...
351.(1) Amend section 89 (policy holders' share of profits) as...
Taxation of Chargeable Gains Act 1992 (c. 12)
358.The Taxation of Chargeable Gains Act 1992 is amended as...
360.In section 10B (non-resident company with United Kingdom permanent establishment)...
361.In section 33A (value shifting: modification of sections 30 to...
362.In section 40(4) (interest charged to capital) after “relationships)” insert...
363.In section 41(4) (restriction of losses by reference to capital...
364.In section 48(4) (consideration due after time of disposal) for...
366.(1) Amend section 116 (reorganisations, conversions and reconstructions) as follows....
367.After section 116 insert— Holding beginning or ceasing to fall...
368.In section 117(6D) (meaning of “qualifying corporate bond”) after “section...
369.In section 143(1) (commodity and financial futures and qualifying options)—...
370.After section 151D insert— Exchange gains and losses from loan...
372.After section 156 insert— Intangible fixed assets: roll-over relief (1) This section applies if a company is entitled to...
373.In section 158(2) (activities other than trades, and interpretation) omit...
374.In section 161(3)(a) (appropriations to and from stock) for “under...
375.In section 170(9)(c) (interpretation of sections 171 to 181) omit...
376.In section 171(3A) (transfers within a group: general provisions) for...
377.Omit section 201(2) (relationship between section 201 of TCGA 1992...
378.For section 203(1) substitute— (1) Sections 274 to 276 of...
379.(1) Amend section 210A (ring-fencing of losses) as follows.
380.(1) Amend section 241 (furnished holiday lettings) as follows.
381.In section 251(8) (general provisions) omit— (a) paragraph (a), and...
382.In section 253(3) (relief for loans to traders) for “Chapter...
383.In section 275B (section 275A: supplementary provisions) for subsection (3)...
384.After section 286 insert— Residence of companies Chapter 3 of Part 2 of CTA 2009 (rules for...
385.In section 288(1) (interpretation)— (a) at the appropriate place insert—...
386.In Schedule 7AC (exemptions for disposals by companies with substantial...
387.In Schedule 7D (approved share schemes and share incentives), in...
392.(1) Amend section 219 (Lloyd's underwriters: taxation of profits) as...
393.In section 220(3) (accounting period in which certain profits or...
394.In section 225(4) (stop-loss and quota share insurance) in the...
395.In section 226(3) (provisions which are not to apply) for...
396.In section 229(1)(ca) (regulations) for sub-paragraph (ii) substitute—
397.Omit sections 249 and 250 (certain companies treated as non-resident)....
398.In paragraph 20(1) of Schedule 24 (provisions relating to the...
405.Omit section 82 (methods of bringing amounts into account).
406.Omit section 83 (non-trading deficit on loan relationships).
407.Omit section 84 (debits and credits brought into account).
408.Omit section 84A (exchange gains and losses from loan relationships)....
409.Omit section 85A (computation in accordance with generally accepted accounting...
410.Omit section 85B (amounts recognised in determining a company's profit...
411.Omit section 85C (amounts not fully recognised for accounting purposes)....
412.Omit section 87 (accounting method where parties have a connection)....
414.Omit section 88 (exemption from section 87 in certain cases)....
415.Omit section 88A (accounting method where rate of interest is...
416.Omit section 90A (change of accounting basis applicable to assets...
417.Omit section 91A (shares subject to outstanding third party obligations)....
422.Omit section 91F (power to add, vary or remove Conditions...
423.Omit section 91G (shares beginning or ceasing to be subject...
424.Omit section 91H (payments in return for capital contribution).
426.Omit section 93C (creditor relationships and benefit derived by connected...
428.Omit section 94A (loan relationships with embedded derivatives).
429.Omit section 94B (loan relationships treated differently by connected debtor...
431.Omit section 96 (special rules for certain other gilts).
435.Omit section 100 (money debts etc not arising from the...
438.In section 154 (FOTRA securities), omit subsections (2), (3), (5),...
439.In section 203(9) (modification of the Agriculture Act 1993) for...
440.Omit Schedule 8 (loan relationships: claims etc relating to deficits)....
441.Omit Schedule 9 (loan relationships: special computational provisions).
442.Omit Schedule 10 (loan relationships: collective investment schemes).
443.Omit Schedule 11 (loan relationships: special provisions for insurers).
444.(1) Amend Schedule 15 (loan relationships: savings and transitional provisions)...
463.(1) Amend section 46 (exemption for small trades etc) as...
464.Omit section 50 (phasing out of relief for payments to...
466.Omit section 143(2) (power to provide incentives to use electronic...
467.In Schedule 12 (provision of services through an intermediary) omit...
468.In Schedule 15 (the corporate venturing scheme) in paragraph 60(1)...
469.Omit Schedule 20 (tax relief for expenditure on research and...
Capital Allowances Act 2001 (c. 2)
475.In section 2(4) (general means of giving effect to capital...
476.In section 15(1)(f) (qualifying activities) for “section 55(2) of ICTA”...
477.In section 16 (ordinary property business) omit “, or a...
478.(1) Amend section 17 (furnished holiday lettings) as follows.
479.(1) Amend section 18 (managing investments of a company with...
480.In section 28(2B)(a) (thermal insulation of buildings) for “section 31ZA...
481.In section 38 (production animals etc) for paragraphs (a) and...
482.(1) Amend section 63 (cases in which disposal value is...
483.In section 105(3)(a) (“profits chargeable to tax”) for “section 830(4)...
484.(1) Amend section 106 (the designated period) as follows.
485.(1) Amend section 108 (effect of disposal to connected person...
486.(1) Amend section 112 (excess allowances: connected persons) as follows....
487.(1) Amend section 115 (prohibited allowances: connected persons) as follows....
488.(1) Amend section 122 (short-term leasing by buyer, lessee, etc)...
489.(1) Amend section 125 (other qualifying purposes) as follows.
490.In section 252 (mines, transport undertakings etc) for “section 55(2)...
491.(1) Amend section 253 (companies with investment business) as follows....
492.(1) Amend section 256 (different giving effect rules for different...
493.In section 257(2)(a) (supplementary) for “Case I” substitute “ life...
494.In section 260(8) (special leasing: corporation tax (excess allowance)) for...
495.(1) Amend section 263 (qualifying activities carried on in partnership)...
496.(1) Amend section 265 (successions: general) as follows.
497.In section 282 (buildings outside the United Kingdom) for the...
498.In section 291(3)(a) (supplementary provisions with respect to elections) for...
499.In section 326(1) (interpretation of section 325), in the definition...
500.In section 331(1)(b) (meaning of “capital value”) for sub-paragraph (i)...
501.(1) Amend section 353 (lessors and licensors) as follows.
502.(1) Amend section 354 (buildings temporarily out of use) as...
503.In section 390(1) (interpretation of section 389), in the definition...
504.(1) Amend section 392 (UK property business and Schedule A...
505.In section 393B(4) (meaning of “qualifying expenditure”) omit “or Schedule...
506.In section 393J(3)(a) (entitlement to writing-down allowances) for “section 38(1)...
507.(1) Amend section 393T (giving effect to allowances and charges)...
508.(1) Amend section 406 (reduction where premium relief previously allowed)...
509.In section 454(1)(c) (qualifying expenditure) for “section 531(3)(a) of ICTA”...
510.In section 455(4) (excluded expenditure) for “section 531(2) of ICTA”...
511.In section 462(3) (disposal values) for “section 531(2) of ICTA”...
512.In section 481(5)(b) (anti-avoidance: limit on qualifying expenditure) for “section...
513.In section 483(c) (meaning of “income from patents”) for “section...
514.In section 488(3)(a) (balancing allowances) for “section 18 of ITTOIA...
515.(1) Amend section 529 (giving effect to allowances and charges)...
516.In section 536(5)(a)(v) (contributions not made by public bodies and...
517.In section 545(4) (investment assets) for “Case I of Schedule...
518.(1) Amend section 558 (effect of partnership changes) as follows....
519.(1) Amend section 559 (effect of successions) as follows.
521.(1) Amend Schedule A1 (first-year tax credits) as follows.
522.(1) Amend Schedule 1 (abbreviations and defined expressions) as follows....
527.Omit section 53 (which introduces Schedule 12 to that Act)....
528.Omit section 54 (which introduces Schedules 13 and 14 to...
529.Omit section 55 (gifts of medical supplies and equipment).
531.(1) Amend section 65 (postponement of change to mark to...
532.Omit section 71 (accounting method where rate of interest etc...
533.In section 81(3)(b) (transitional provision) for “Chapter 2 of Part...
534.In section 83 (derivative contracts) omit subsections (1)(a) and (2)....
535.Omit section 84(1) (gains and losses from intangible fixed assets...
536.Omit Schedule 12 (tax relief for expenditure on research and...
537.Omit Schedule 13 (tax relief for expenditure on vaccine research...
538.In Schedule 16 (community investment tax relief) in paragraph 27(4)...
539.(1) Amend Schedule 18 (relief for community amateur sports clubs)...
540.Omit Schedule 22 (computation of profits: adjustment on change of...
541.(1) Amend Schedule 23 (exchange gains and losses from loan...
542.In Schedule 25 (loan relationships) omit paragraphs 61 to 64....
544.(1) Schedule 28 (derivative contracts: transitional provisions etc) is amended...
Income Tax (Earnings and Pensions) Act 2003 (c. 1)
548.The Income Tax (Earnings and Pensions) Act 2003 is amended...
549.In section 61(1) (interpretation) in the definition of “business” for...
550.In section 178(d) (exception for loans where interest qualifies for...
551.In section 180(5)(d) (threshold for benefit of loan to be...
552.(1) Amend section 357 (business entertainment and gifts: exception where...
553.In section 420(1)(h) (meaning of securities etc) at the end...
554.(1) Amend section 515 (which refers to other provisions which...
555.In section 702(5B) (which sets out what shares are corporation...
557.In Schedule 2 (approved share incentive plans), in paragraph 85(1)(c),...
559.Omit section 141 (corporation tax for employee share acquisitions).
560.Omit section 143 (restriction of deductions for employee benefit contributions)....
562.(1) Amend section 150 (non-resident companies: assessment, collection and recovery...
563.In section 152(2) (non-resident companies: transactions carried out through broker,...
564.After section 177(4) (currency contracts and currency options) insert—
565.In section 195(9)(b) (companies acquiring their own shares) for the...
566.Omit Schedule 23 (corporation tax relief for employee share acquisitions)....
567.Omit Schedule 24 (restriction of deductions for employee benefit contributions)....
568.In paragraph 5A(2) of Schedule 26 (non-resident companies: transactions through...
571.In section 83(4) (giving through the self-assessment return)—
572.(1) Amend section 131 (companies in partnership) as follows.
573.(1) Amend section 196 (relief for employers in respect of...
575.In section 197(10) (spreading of relief)— (a) in paragraph (a),...
576.In section 199A(10) (indirect contributions)— (a) in paragraph (a) for...
577.In section 200 (no other relief for employers in respect...
578.(1) Amend section 246 (restriction of deduction for non-contributory provision)...
579.In section 246A(4) (case where no relief for provision by...
Income Tax (Trading and Other Income) Act 2005 (c. 5)
587.The Income Tax (Trading and Other Income) Act 2005 is...
588.In section 22(2)(b) (payments for wayleaves) for “would otherwise be...
590.In section 49(2)(b) (car or motor cycle hire: supplementary) after...
591.In section 60(6) (tenants under taxed leases: introduction) after “288”...
592.(1) Amend section 64 (restriction on section 61 expenses: lease...
593.In section 65(1)(a) (restrictions on section 61 expenses: lease of...
594.In the title of section 66 (corporation tax receipts treated...
595.(1) Amend section 67 (restrictions on section 61 expenses: corporation...
596.(1) Amend section 71 (educational establishments) as follows.
597.Omit section 79(2) (additional payments: change in persons carrying on...
598.After section 79 insert— Additional payments: change in the persons...
599.In section 80(2) (payments made by the Government) for “79”...
600.In section 88(6)(b) (payments to research associations, universities etc) before...
601.(1) Amend section 155 (levies and repayments under FISMA 2000)...
602.In section 158(1)(d) (lease premiums etc: reduction of receipts) for...
603.In section 170(3)(b) (deduction for capital expenditure) for “section 91(1)(b)...
604.In section 171(2)(d) (allocation of ancillary capital expenditure) for “section...
605.In section 175(2) (basis of valuation of trading stock)—
606.In section 176(1)(a) (sale basis of valuation: sale to unconnected...
607.In section 177(1)(a) (sale basis of valuation: sale to connected...
608.In section 178(1)(a) (sale basis of valuation: election by connected...
610.In section 184(1) (basis of valuation of work in progress)—...
611.In section 194(7) (disposal of know-how as part of disposal...
612.In section 246(2) (basic meaning of “post-cessation receipt”) for the...
613.In section 249(3) (debts released after cessation) for the words...
614.In section 276(3) (introduction to Chapter 4 of Part 3)...
616.In the title of section 281 (sums payable for variation...
617.(1) Amend section 287 (circumstances in which additional calculation rule...
618.(1) Amend section 288 (the additional calculation rule) as follows....
619.(1) Amend section 290 (meaning of “unused amount” and “unreduced...
620.(1) Amend section 293 (restrictions on section 292 expenses: the...
621.For section 294(1)(c) (restriction on section 292 expenses: lease of...
622.For section 295(2)(b) (limit on reductions and deductions) substitute—
623.In section 296(1)(a) (corporation tax receipts treated as taxed receipts)...
624.In section 298 (taking account of deductions for rent as...
625.In section 299(1)(b) (payment of tax by instalments) for “term”...
626.(1) Amend section 303 (rules for determining effective duration of...
627.(1) Amend section 304 (applying the rules in section 303)...
628.In section 318(4) for “section 30 of ICTA” substitute “...
629.(1) Amend section 356 (application to Schedule A businesses) as...
630.In section 413(4) (person liable) for paragraph (b) substitute—
631.In section 419(2) (loans and advances to persons who die)...
632.In section 466(3) (person liable: personal representatives) for “section 701(8)...
633.In section 496(7) (modification of section 494: qualifying endowment policies...
634.In section 671 (successive absolute interests)— (a) at the end...
635.After section 749 insert— Interest on tax overpaid No liability to income tax arises in respect of interest...
636.In section 754(1) (redemption of funding bonds) for “section 582(1)...
637.(1) Amend section 839 (annual payments payable out of relevant...
638.In section 847(2) (partnerships: general provisions), in the words before...
639.In section 849 (calculation of firm's profits or losses) after...
640.For section 850 (allocation of firm's profits or losses between...
642.For section 861 (sale of patent rights: effect of partnership...
643.(1) Amend section 862 (sale of patent rights: effect of...
644.Omit section 881 (disapplication of corporation tax: section 9 of...
645.(1) Amend Schedule 1 (consequential amendments) as follows.
646.(1) Amend Schedule 2 (transitionals and savings etc) as follows....
647.(1) Amend Schedule 4 (abbreviations and defined expressions) as follows....
649.In section 47A(6) (alternative finance arrangements: diminishing shared ownership) for...
650.In section 48A (alternative finance arrangements: alternative finance bond: introduction)...
651.In section 48B (alternative finance arrangements: alternative finance investment bond:...
652.In section 49(2) (alternative finance arrangements: deposit) for “profit share...
653.In section 49A (alternative finance arrangements: profit share agency)—
654.Omit section 50 (treatment of alternative finance arrangements: companies).
655.In section 51 (treatment of alternative finance arrangements: persons other...
657.Omit section 54 (return not to be treated as distribution)....
659.In section 55 (further provisions) omit “, corporation tax”.
660.In section 56 (application of Chapter)— (a) in subsections (2)...
661.In section 57 (interpretation of Chapter)— (a) in the definition...
662.In section 83(8) (application of accounting standards to securitisation companies)...
663.In section 105 (interpretation) after the definition of “CAA 2001”...
664.(1) Amend Schedule 2 (alternative finance arrangements: further provisions) as...
665.In Schedule 4 (accounting practice and related matters) omit paragraphs...
Finance (No. 2) Act 2005 (c. 22)
669.In section 18 (section 17(3): specific powers) for subsection (2)(c)...
671.In section 27(2) (rule as to qualifying payment) for the...
672.In section 71 (interpretation) after the definition of “CAA 2001”...
673.In Schedule 6 (accounting practice and related matters)—
674.In Schedule 7 (avoidance involving financial arrangements) in paragraph 14—...
676.Omit sections 31 to 41 (provisions about films, in particular...
677.In section 42(2) (film tax relief: further provisions) omit—
681.Omit section 52 (films: application of provisions to certain films...
682.Omit section 53(2) (films and sound recordings: commencement etc).
684.In section 104(1) (property rental business)— (a) in paragraph (a)—...
685.In section 112 (entry charge) for subsection (1) substitute—
686.In section 115(4) (profit: financing-cost ratio)— (a) in paragraph (a)...
687.In section 117(3)(b) (cancellation of tax advantage) omit “under Case...
688.(1) Amend section 120 (calculation of profits) as follows.
689.(1) Amend section 121 (distributions: liability to tax) as follows....
690.In section 136(2) (availability of group reliefs) for paragraphs (d)...
691.In section 139(2) (manufactured dividends), in the provision substituted for...
692.In section 179 (interpretation) after the definition of “CAA 2001”...
693.Omit Schedule 4 (taxation of activities of film production company)....
695.(1) Amend Schedule 10 (sale etc of lessor companies etc)...
696.(1) Amend Schedule 15 (accountancy change: spreading of adjustment), Part...
697.(1) Amend Schedule 16 (real estate investment trusts: excluded business...
698.(1) Amend Schedule 17 (group real estate investment trusts: modifications)...
700.For section 5 substitute— Income tax and companies Section 3 of CTA 2009 disapplies the provisions of the...
701.In section 276(3) (conditions relating to income) for “paragraph 14(3)...
702.In section 489(6) (the “applicable period” in relation to shares)...
703.In section 550(a) (meaning of “relievable gift”) for “section 83A...
704.In section 557(1)(b)(ii) (substantial donor transactions: supplementary) after “2005” insert...
705.(1) Amend section 835 (residence rules for trustees and companies)...
706.After section 835 insert— Residence of companies Chapter 3 of Part 2 of CTA 2009 (rules for...
707.In section 899(4)(b) (meaning of “qualifying annual payment”) for “charged...
708.In section 904 (annual payments for dividends or non-taxable consideration)...
710.In section 934(4) (non-UK resident companies) for “section 11(2) of...
711.In section 937(5)(c) (partnerships)— (a) for “section 11(2) of ICTA”...
712.In section 939(1)(b) (duty to retain bonds where issue treated...
713.(1) Amend section 941 (deemed payments to unit holders and...
714.In section 948(2) (meaning of “accounting period”) for the words...
715.In section 965(2) (overview of sections 966 to 970) for...
716.(1) Amend section 971 (income tax in respect of non-resident...
717.In section 976(6) (arrangements for payments of interest less tax...
718.In section 980(2) (derivative contracts: exception from duties to deduct)...
719.In section 989 (definitions) omit the definition of “Schedule A...
720.In section 1017 (abbreviated references to Acts) after the definition...
721.In Schedule 4 (index of defined expressions) omit the entry...
723.In section 113 (interpretation) after the definition of “CRCA 2005”...
724.In Schedule 3 (managed service companies) omit paragraph 10.
725.(1) Amend Schedule 7 (insurance business: gross roll-up business etc)...
726.(1) Amend Schedule 13 (sale and repurchase of securities) as...
727.In paragraph 28(fa) of Schedule 24 (penalties for errors)—
730.Omit section 36(1) (company gains from investment life insurance contracts...
731.In section 77(6), in the words after paragraph (b) for...
732.In section 154(6) (stamp duty and stamp duty reserve tax:...
733.In section 165(1) (interpretation) after the definition of “CRCA 2005”...
735.Omit Schedule 13 (company gains from investment life insurance contracts)....
736.In Schedule 15 (changes in trading stock), omit Part 2....
737.In Schedule 25 (first-year tax credits)— (a) in paragraph 14(6)(b)...
Lease premiums: assignments for profit of lease granted at undervalue
Lease premiums: pre-commencement receipts under ICTA treated as taxed receipts
Lease premiums: taking account of reductions under section 37(2) or (3) of ICTA
Lease premiums: taking account of deductions for rent as a result of section 37(4) or 87(2) of ICTA
Lease premiums: rules for determining effective duration of lease
Opening and closing values determined under Schedule 15 to the Finance Act 1996
Exemption for interest on tax overpaid for accounting periods ending before 1 July 1999
Continuity on transfers: transferees becoming party to loan relationship before 9 April 2003
Saving for old elections for treating loan relationships with embedded derivatives as two assets
Repo, stock lending and other transactions before 1 October 2007: disapplication of section 332
Avoidance relying on continuity of treatment provisions: transactions before 16 May 2008
5½% Treasury Stock 2008-2012 not redeemed before 6 April 2009
Prospective repeal of provisions concerning exchange gains and losses from loan relationships
Part 9 Relationships treated as loan relationships
Relevant non-lending relationships: discounts accruing and profits arising before 16 March 2005
Relevant non-lending relationships: discounts on disposals before 22 March 2006
Alternative finance arrangements entered into before certain dates
Shares with guaranteed returns: redeemable shares where public issue before 22 March 2006
Shares with guaranteed returns: income-producing assets for the increasing value condition
Repo transactions and stock lending arrangements before 1 October 2007
Existing assets representing creditor relationships: options
Existing assets representing creditor relationships: contracts for differences
Contracts which became derivative contracts on 16 March 2005
Plain vanilla contracts which became derivative contracts before 30 December 2006
Issuers of securities with embedded derivatives: deemed options
Avoidance relying on continuity of treatment provisions: transactions before 16 May 2008
Repeal of provisions concerning exchange gains and losses from derivative contracts
Part 11 Intangible fixed assets
Part 12 Beneficiaries' income from estates in administration
Part 15 Research and development
R&D threshold in section 1050: qualifying Chapter 3 and 4 expenditure
Chapters 3 to 5 of Part 13: expenditure incurred before 1 April 2002
Chapter 7 of Part 13: expenditure incurred before 22 April 2003
Chapter 7 of Part 13: qualifying expenditure on contracted out R&D
Qualifying expenditure on relevant payments to subjects of clinical trials
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