Section 1327
F1SCHEDULE 4U.K.Index of defined expressions
Textual Amendments
F1Words in Sch. 4 omitted (with effect in accordance with s. 29(8) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 29(6); S.I. 2015/1741, reg. 2
| absolute interest (in Chapter 3 of Part 10) | section 935(1) |
| accounting period | [F2section 1119 of CTA 2010] |
| accounting period of a firm (in Part 17) | section 1261 |
| [F3accounting policy (in Parts 5 and 6) | section 476] |
| [F3accounting policy (in Part 7) | section 710] |
| accounting value (in relation to an asset) (in Part 8) | section 719 |
| the acquired securities (in Chapter 5 of Part 12) | section 1030(4) |
| acquisition (in relation to an asset) (in Part 8) | section 856 |
| the actual accrual period (in Chapter 8 of Part 5) | section 373(5) |
| [F4adjusted (in relation to a relevant profits amount) (in Chapter 3A of Part 2) | section 18G(3)] |
| the administration period (in Chapter 3 of Part 10) | section 938(1) |
| the aggregate income of the estate (in Chapter 3 of Part 10) | section 947(1) |
| [F4aggregate relevant profits amount (in Chapter 3A of Part 2) | section 18K(5)] |
| alternative finance arrangements (in Parts 5 and 6) | section 501(2) |
| alternative finance return (in Part 6) | sections 511 to 513 |
| amortised cost basis (in Parts 5 and 6) | section 313(4) |
| amount recognised in determining a company's profit or loss for a period (in Parts 5 and 6) | section 308 |
| amount recognised in determining a company's profit or loss for a period (in Part 7) | section 597 |
| amounts recognised for accounting purposes (in Parts 5 and 6) | section 309(2) |
| amounts recognised for accounting purposes (in Part 7) | section 599 |
| amounts recognised for accounting purposes (in Part 8) | section 717(2) |
| animal (in Chapter 8 of Part 3) | section 110(1) |
| [F5animal (in Chapter 8A of Part 3) | section 127G] |
| animal being added to a herd (in Chapter 8 of Part 3) | section 110(6) |
| animals in a herd or part of a herd (in Chapter 8 of Part 3) | section 110(3) to (5) |
| approved, approval (in relation to a share incentive plan) (in Chapter 1 of Part 11) | section 488(4) of ITEPA 2003 (see section 984(1) and (2) of this Act) |
| [F6arrangement (in Chapter 2A of Part 6) | section 486B(9)] |
| arrangement (in Chapter 10 of Part 6) | section 559 |
| assignment (in the application of the Act to Scotland) | [F7section 1166(1) of CTA 2010] |
| associate (in Parts 5 and 6) | [F8section 448 of CTA 2010] (as applied by section 476(1)) |
| associate (in Chapter 12 of Part 8) | [F9section 448 of CTA 2010] (as applied by section 841(3)) |
| associated company (in Chapter 1 of Part 11) | paragraph 94 of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| [F10associated person (in Part 8ZA) | section 356LB] |
| [F11associated with (in Part 21A) | section 937K] |
| F12. . . | F12. . . |
| assumed income entitlement (in Chapter 3 of Part 10) | section 948(2), (3) |
| authorised unit trust | [F13Chapter 2 of Part 13 of CTA 2010 (as applied by section 1119 of that Act)] |
| award of shares (and references to shares awarded) (in Chapter 1 of Part 11) | paragraph 5(1) and (2) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| bank (in Part 7) | section 710 |
| the basic amount (in relation to estate income) (in Chapter 3 of Part 10) | section 941(4) |
| basic life assurance and general annuity business (abbreviated as “BLAGAB”) | [F14sections 57 and 67(5) of FA 2012 (as applied by section 141(2) of that Act)] |
| basic rate | [F15section 1119 of CTA 2010] |
| basic relieving amount by reference to a taxed receipt (in Chapter 4 of Part 4) | sections 228(4), 229(2), (4) |
| BLAGAB (in Chapter 10 of Part 5) | section 386(4) |
| body of persons | [F16section 1119 of CTA 2010] |
| building society | [F17section 1119 of CTA 2010] |
| capital allowance | [F18section 1119 of CTA 2010] |
| capital cost of patent rights (in Chapter 3 of Part 9) | section 913(4) |
| capital redemption policy (in Part 7) | section 710 |
| [F19capped R&D expenditure (in Chapter 6A of Part 3) | section 1041] |
| F20. . . | F20. . . |
| caravan | section 1314 |
| F21. . . | F21. . . |
| Chapter 2 surrenderable loss (in Chapter 2 of Part 13) | section 1055 |
| F22. . . | F22. . . |
| the charge to corporation tax on income | section 2(3) |
| chargeable asset (in Part 7) | section 703 |
| chargeable event (in Chapter 5 of Part 12) | section 1032 |
| chargeable intangible asset (in Part 8) | section 741(1) |
| chargeable period | [F23section 1119 of CTA 2010] |
| chargeable realisation gain (in Part 8) | section 741(2) |
| charity | [F24paragraph 1 of Schedule 6 to FA 2010] |
| claim | section 1315 |
| close company | [F25Chapter 2 of Part 10 of CTA 2010] |
| collective investment scheme (in Parts 5 and 6) | section 476(1) |
| commercial association of companies (in Part 12) | section 1004(9) |
| commercial letting of furnished holiday accommodation (in Chapter 6 of Part 4) | sections 265 to 268 |
| [F26commercial purpose condition (in Part 15C) | section 1217OB] |
| company (except in Chapters 13 and 14 of Part 5, Chapters 9 and 10 of Part 7, Chapter 8 of Part 8 and Chapter 1 of Part 11) | [F27section 1119 of CTA 2010] (and see also section 1273(2)(c) of this Act) |
| company (in Chapter 13 of Part 5) | section 430(1) |
| company (in Chapter 14 of Part 5) | section 439(1) |
| company (in Chapter 9 of Part 7) | section 681(1) |
| company (in Chapter 10 of Part 7) | section 688(1) |
| company (in Chapter 8 of Part 8) | section 764(2) |
| company (in Chapter 1 of Part 11) | paragraph 99(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| the company (in relation to a share incentive plan) (in Chapter 1 of Part 11) | paragraph 2(2) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| the company (in Chapter 5 of Part 15) | section 1212(1) |
| [F28the company (in Chapter 5 of Part 15A) | section 1216E(1)] |
| [F28the company (in Chapter 5 of Part 15B) | section 1217E(1)] |
| company replacing another as party to a loan relationship (in Chapter 4 of Part 5) | section 338 |
| company replacing another as party to a derivative contract (in Chapter 5 of Part 7) | section 627 |
| [F4company tax return (in Chapter 3A of Part 2) | section 18S] |
| company tax return (in Part 15) | section 1187 |
| [F28company tax return (in Part 15A) | section 1216A] |
| [F28company tax return (in Part 15B) | section 1217AF] |
| [F26company tax return (in Part 15C) | section 1217OA] |
| [F29company tax return (in Part 15D) | section 1217U] |
| company with investment business (in Part 16) | [F30section 1218B(1) and (2)] |
| the completion period (in Chapter 5 of Part 15) | section 1212(1) |
| [F28the completion period (in Chapter 5 of Part 15A) | section 1216E(1)] |
| [F28the completion period (in Chapter 5 of Part 15B) | section 1217E(1)] |
| connected (in the context of “connected person” or one person being “connected” with another) (except in Chapter 12 of Part 8) | [F31section 1122 of CTA 2010] (see section 1316(1) of this Act) |
| connected (in the context of “connected person” or one person being “connected” with another) (in Chapter 12 of Part 8) | sections 842 and 843 |
| connected companies relationship (in Parts 5 and 6) | section 348 |
| consideration received for disposal of know-how (in Chapter 13 of Part 3) | section 176(3), (4) |
| consortium (in relation to companies that are owned by a consortium or are members of a consortium) (in Part 12) | section 1004(5) to (8) |
| consortium company (in Chapter 7 of Part 5) | section 371(1) |
| contaminated state (in relation to land) (in Part 14) | section 1145 |
| contract for differences (in Part 7) | section 582 |
| contract of insurance (in Part 7) | section 710 |
| contract of long-term insurance (in Part 7) | section 710 |
| [F10contractor (in Part 8ZA) | section 356L(2)] |
| [F10contractor's ring fence profits (in Part 8ZA) | section 356LD] |
| F32control (except in ... Chapter 12 of Part 8 and Chapter 1 of Part 11) | [F33section 1124 of CTA 2010] (see section 1316(2) of this Act) |
| F34. . . | F34. . . |
| control (in Chapter 12 of Part 8) | section 836 |
| control (in Chapter 1 of Part 11) | section 995 of ITA 2007, as applied by section 719 of ITEPA 2003 (see section 984(1) and (2) of this Act) |
| controlled waters (in Part 14) | section 1179 |
| convertible securities (in Part 12) | section 1005 (and see also section 1030(4)) |
| convertible shares (in Part 12) | section 1005 |
| co-operative society (in Chapter 14 of Part 5) | section 439(1) |
| co-operative society (in Chapter 10 of Part 7) | section 688(1) |
| co-producer (in Part 15) | section 1186 |
| [F28co-producer (in Part 15A) | section 1216AI] |
| core expenditure (in Part 15) | section 1184(1) |
| [F28core expenditure (in Part 15A) | section 1216AG(3)] |
| [F28core expenditure (in Part 15B) | section 1217AD] |
| [F26core expenditure (in Part 15C) | section 1217GC] |
| [F29core expenditure (in Part 15D) | section 1217RC] |
| cost of an asset (in relation to certain assets) (in Chapter 7 of Part 8) | section 760 |
| [F29costs, in relation to a concert or concert series (in Part 15D) | section 1217QD] |
| [F26costs of a theatrical production (in Part 15C) | section 1217IC] |
| costs of the film (in Chapter 2 of Part 15) | section 1191 |
| [F28costs of the relevant programme (in Chapter 2 of Part 15A) | section 1216BC] |
| [F28costs of the video game (in Chapter 2 of Part 15B) | section 1217BC] |
| coupons (in Chapter 6 of Part 10) | section 975(3) |
| credit (in Part 16) | section 1255(3) |
| credit union | section 1319 |
| creditor quasi-repo (in Chapter 10 of Part 6) | section 544 |
| creditor relationship (in Parts 5, 6 and 7) | section 302(5) |
| creditor repo (in Chapter 10 of Part 6) | section 543 |
| debit (in Part 16) | section 1255(3) |
| debt (in Parts 5 and 6) | section 476(1) |
| debtor consortium company (in Chapter 7 of Part 5) | section 371(1) |
| debtor quasi-repo (in Chapter 10 of Part 6) | section 549 |
| debtor relationship (in Parts 5, 6 and 7) | section 302(6) |
| debtor repo (in Chapter 10 of Part 6) | section 548 |
| the deficit (in Chapter 16 of Part 5) | section 456(2) |
| the deficit period (in Chapter 16 of Part 5) | section 456(2) |
| deposit arrangements (in Chapter 6 of Part 6) | section 501(3) |
| depositary receipt (in Part 7) | section 710 |
| F35. . . | F35. . . |
| [F36derelict state (in relation to land) (in Part 14) | section 1145A] |
| derivative contract | section 576 |
| derivative contract of a person | section 608(7) |
| designated (in Part 7) | section 710 |
| [F3designated fair value hedge (in Parts 5 and 6) | section 313(7)] |
| diminishing shared ownership arrangements (in Chapter 6 of Part 6) | section 501(3) |
| discharge (in Chapter 10 of Part 6) | section 559 |
| discretionary interest (in Chapter 3 of Part 10) | section 935(3) |
| distribution | [F37section 1119 of CTA 2010] |
| dividend ordinary rate | section 1319 |
| dividend shares (in Chapter 1 of Part 11) | paragraph 62(3)(b) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| [F4double taxation arrangements (in Chapter 3A of Part 2) | section 18S] |
| the earlier period (in Chapter 15 of Part 8) | section 871(2) |
| [F11economic loss (in Part 21A) | section 937L] |
| [F11economic profit (in Part 21A) | section 937L] |
| [F38EEA expenditure (in Part 15B) | section 1217AE] |
| [F26EEA expenditure (in Part 15C) | section 1217GB] |
| [F29EEA expenditure (in Part 15D) | section 1217RB(2)] |
| [F26EEA expenditure condition (in Part 15C) | section 1217OB] |
| [F29EEA expenditure condition (in Part 15D) | section 1217RB] |
| effective 51% subsidiary (in Part 8) | section 771 |
| [F39economically equivalent to interest (in Chapter 2A of Part 6) | section 486B(2)] |
| effective duration of a lease (in Chapter 4 of Part 4) | section 243 |
| election | section 1315 |
| employee (in Chapter 1 of Part 11) | section 4(2) of ITEPA 2003 (see section 984(1) and (2) of this Act) |
| [F40employee shareholder share (in Part 12) | section 226A(6) of ITEPA 2003 (see section 1005 of this Act)] |
| the employee (in Part 12) | section 1005 |
| the employing company (in Part 12) | section 1005 |
| employment (in Chapter 1 of Part 11) | section 4(1) of ITEPA 2003 (see section 984(1) and (2) of this Act) |
| employment (in Part 12) | section 1002 |
| employment income | section 7(2) of ITEPA 2003 |
| equity instrument (in Parts 5 and 6) | section 476(1) |
| equity instrument (in Part 7) | section 710 |
| estate (in Chapter 3 of Part 10) | section 934(2) |
| estate income (in Chapter 3 of Part 10) | section 934(2) |
| estate in land (in relation to any land in Scotland) | [F41section 1166(1) of CTA 2010] |
| exchange gain (in Parts 5 and 6) | section 475 |
| exchange gain (in Part 7) | section 705 |
| exchange loss (in Parts 5 and 6) | section 475 |
| exchange loss (in Part 7) | section 705 |
| excluded body (in Part 7) | section 706 |
| expenditure on an asset (in Part 8) | section 727 |
| [F10exploration or exploitation activities (in Part 8ZA) | section 356L(4)] |
| externally provided worker (in Part 13) | section 1128 |
| fair value (in Parts 5 and 6) | section [F42476(1)] |
| fair value (in Part 7) | section 710 |
| fair value accounting (in Parts 5 and 6) | section 313(5) |
| fair value accounting (in Part 7) | section 710 |
| [F5the farm company (in Chapter 8A of Part 3) | section 127G] |
| farmers (in Chapter 8 of Part 3) | section 109(3) |
| farming | [F43section 1125 of CTA 2010] |
| [F5farming trade (in Chapter 8A of Part 3) | section 127G] |
| film (in Part 15) | section 1181 |
| film-making activities (in Part 15) | section 1183 |
| film production company (in Part 15) | section 1182 |
| film tax relief (in Part 15) | section 1195(2) |
| final accounting period (in Chapter 3 of Part 10) | section 938(3) |
| final certificate (in Chapter 5 of Part 15) | section 1212(1) |
| [F28final certificate (in Chapter 5 of Part 15A) | section 1216CC] |
| [F28final certificate (in Chapter 5 of Part 15B) | section 1217CC] |
| final tax year (in Chapter 3 of Part 10) | section 938(4) |
| financial asset (in Part 8) | section 806(2), (3) |
| financial institution (in Chapter 6 of Part 6) | section 502 |
| financial trader (in Part 7) | section 710 |
| firm | section 1257(1) (and see also section 1273(2)(a)) |
| for accounting purposes | [F44section 1119 of CTA 2010] |
| foreign estate (in Chapter 3 of Part 10) | section 936(1) |
| foreign holdings (in Chapter 6 of Part 10) | section 975(1) |
| [F4foreign permanent establishments amount (in Chapter 3A of Part 2) | section 18A(4)] |
| forestry | [F45section 1125(3) of CTA 2010] |
| forfeiture, forfeited (in Chapter 1 of Part 11) | paragraph 99(1) (“provision for forfeiture”) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| free shares (in Chapter 1 of Part 11) | paragraph 2(1)(a) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| [F4full treaty territory (in Chapter 3A of Part 2) | section 18R] |
| future (in Part 7) | section 581 |
| fungible assets (in Part 8) | section 858(2) |
| GAAP-compliant accounts (in Part 8) | section 716(4) |
| generally accepted accounting practice (abbreviated as “GAAP”) | [F46section 1119 of CTA 2010] |
| generating income from land (in Chapter 2 of Part 4) | sections 207 and 208 |
| gilt-edged securities (in Parts 5 and 6) | section 476(1) |
| goodwill (in Part 8) | section 715(3) |
| F47. . . | F47. . . |
| grossing up | [F48section 1128 of CTA 2010] |
| group (in Part 8) | Chapter 8 of Part 8 |
| group (in relation to companies that are members of the same group of companies) (in Part 12) | section 1004(2) |
| group accounting period (in Chapter 7 of Part 5) | section 370 |
| group member (in Chapter 7 of Part 5) | section 371(1) |
| group plan (in Chapter 1 of Part 11) | paragraph 4(2) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| group transfer (in Part 12) | section 1004(3) |
| F49. . . | F49. . . |
| [F3hedged item (in Parts 5 and 6) | section 313(7)] |
| [F3hedging relationship (in Parts 5 and 6) | section 475A] |
| hedging relationship (in Part 7) | section 707 |
| herd (in Chapter 8 of Part 3) | section 110(1) |
| herd basis election (in Chapter 8 of Part 3) | section 109(1) |
| herd basis rules (in Chapter 8 of Part 3) | section 109(2) |
| holding company (in Chapter 7 of Part 5) | section 371(1) |
| houseboat | section 1319 |
| hybrid derivative (in Part 7) | section 584(4) |
| [F50I - E rules] | [F50section 70(1) and (2) of FA 2012 (as applied by section 141(2) of that Act)] |
| impairment (in Parts 5 and 6) | section 476(1) |
| impairment loss (in Parts 5 and 6) | section 476(1) |
| income | [F51section 1119 of CTA 2010] |
| [F26income from a theatrical production (in Part 15C) | section 1217IB] |
| income from the film (in Chapter 2 of Part 15) | section 1190 |
| [F28income from the relevant programme (in Chapter 2 of Part 15A) | section 1216BB] |
| [F28income from the video game (in Chapter 2 of Part 15B) | section 1217BB] |
| [F29income, in relation to a concert or concert series (in Part 15D) | section 1217QC] |
| income statement (in Parts 5 and 6) | section 476(1) |
| income statement (in Part 7) | section 710 |
| F52. . . | F52. . . |
| insurance business transfer scheme | [F53section 139(1) of FA 2012 (as applied by section 141(2) of that Act)] |
| insurance company | [F54section 65 of FA 2012 (as applied by section 141(2) of that Act)] |
| F55. . . | F55. . . |
| intangible asset (in Part 8) | section 712 |
| intangible fixed asset (in Part 7) | section 710 |
| intangible fixed asset (in Part 8) | sections 713 and 715(1) |
| F56. . . | F56. . . |
| interest payable on a money debt (in Chapter 2 of Part 6) | section 484(1) |
| interest under a loan relationship (in Parts 5 and 6) | section 305(1) |
| interim accounting period (in Chapter 5 of Part 15) | section 1212(1) |
| [F28interim accounting period (in Chapter 5 of Part 15A) | section 1216E(1)] |
| [F28interim accounting period (in Chapter 5 of Part 15B) | section 1217E(1)] |
| interim certificate (in Chapter 5 of Part 15) | section 1212(1) |
| [F28interim certificate (in Chapter 5 of Part 15A) | section 1216CC] |
| [F28interim certificate (in Chapter 5 of Part 15B) | section 1217CC] |
| international accounting standards | [F57section 1119 of CTA 2010] |
| international organisation (in Parts 5 and 6) | section 476(2) |
| [F58the investing company (in Chapter 6A of Part 6) | section 521A(3)] |
| investment bond arrangements (in Chapter 6 of Part 6) | section 501(3) |
| investment business of a company (in Part 16) | [F59section 1218B(3)] |
| investment trust | [F60section 1158 of CTA 2010] |
| [F61the issuing company (in Chapter 6A of Part 6) | section 521A(3)] |
| keeping a production herd (in Chapter 8 of Part 3) | section 109(4) |
| know-how (in Chapter 13 of Part 3) | section 176(1), (2) |
| know-how (in Chapter 2 of Part 9) | section 908(4) |
| F49. . . | F49. . . |
| [F19large company (in Chapter 6A of Part 3) | section 1122 (as applied by section 104Y)] |
| large company (in Part 13) | section 1122 |
| larger SME (in Part 13) | section 1121 |
| the later period (in Chapter 15 of Part 8) | section 871(2) |
| lease (in Part 4) | section 291(1) |
| [F10lease (in Part 8ZA) | section 356LC] |
| liabilities under a loan relationship (in Part 5) | section 305(2), (3) |
| life assurance business | [F62section 56 of FA 2012 (as applied by section 141(2) of that Act)] |
| F1. . . | F1. . . |
| limited interest (in Chapter 3 of Part 10) | section 935(2) |
| F63. . . | F63. . . |
| listed company (in Part 12) | section 1005 |
| loan (in Parts 5 and 6) | section 476(1) |
| loan relationship | section 302(1) and (2) |
| local authority | [F64section 1130 of CTA 2010] |
| long-term business | [F65section 63 of FA 2012 (as applied by section 141(2) of that Act)] |
| F66. . . | F66. . . |
| [F67main ring fence profits rate | section 279A(4) (as applied by 1119 of CTA 2010)] |
| major interest (in Parts 5 and 6) | section 473 |
| major interest (in Chapter 12 of Part 8) | section 837 |
| [F68major interest in land (in Part 14) | section 1178A] |
| manufactured interest (in Chapter 9 of Part 6) | section 539(5) |
| manufactured interest relationship | section 539(2) |
| market gardening | section 1317(5) |
| market value (in Chapter 1 of Part 11) | paragraph 92 of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| market value (in Part 12) | section 1005 |
| matching shares (in Chapter 1 of Part 11) | paragraph 3(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| F69. . . | F69. . . |
| mature (in relation to female animals) (in Chapter 8 of Part 3) | section 111(5) |
| member (of a consortium) (in Chapter 7 of Part 5) | section 371(1) |
| member of a group (in Chapter 4 of Part 5) | section 335(6) |
| member of a group (in Chapter 7 of Part 5) | section 371(3) |
| member of a group (in Chapter 5 of Part 7) | section 624(3) |
| member company (in Chapter 7 of Part 5) | section 371(1) |
| members of a company | section 1273(2)(d) |
| members of a firm | section 1273(2)(b) |
| the merger (in Chapter 14 of Part 5) | section 431(10) |
| the merger (in Chapter 10 of Part 7) | section 682(8) |
| the Mergers Directive | section 1319 |
| the merging companies (in Chapter 14 of Part 5) | section 431(10) |
| the merging companies (in Chapter 10 of Part 7) | section 682(8) |
| mineral lease or agreement (in Chapter 7 of Part 4) | section 274(1) |
| mineral royalties (in Chapter 7 of Part 4) | sections 274(2), 275, 276 |
| money debt (in Parts 5 and 6) | section 303 |
| money debt (in Chapter 2 of Part 6) | sections 483(2), 484(2) |
| mortgage (in the application of the Act to Scotland) | [F70section 1166(1) of CTA 2010] |
| national insurance contributions | section 1319 |
| net consortium debit (in Chapter 7 of Part 5) | section 371(1) |
| non-trading credits (in Parts 5 and 6) | section 301(2) |
| non-trading credits (in Part 8) | section 746 |
| non-trading debits (in Parts 5 and 6) | section 301(2) |
| non-trading debits (in Part 8) | section 746(1) |
| non-trading deficit from loan relationships (in Parts 5 and 6) | section 301(6), (7) |
| non-trading profits (in Chapter 16 of Part 5) | section 457(5) |
| non-trading profits from loan relationships (in Parts 5 and 6) | section 301(4), (5) |
| non-UK resident (and references to a non-UK resident or a non-UK resident company) | [F71section 1119 of CTA 2010] |
| normal self-assessment filing date | section 1319 |
| notice | [F72section 1119 of CTA 2010] |
| [F4the OECD model (in Chapter 3A of Part 2) | section 18S] |
| offshore fund (in Chapter 3 of Part 6) | [F73section 489] |
| oil and gas exploration and appraisal | [F74section 1134 of CTA 2010] |
| [F10oil contractor activities (in Part 8ZA) | section 356L(2)] |
| old asset (in Chapter 7 of Part 8) | section 754(2) |
| open-ended investment company (abbreviated as “OEIC”) (in Chapter 3 of Part 6 and Part 7) | [F75section 613 of CTA 2010] (as applied by sections 488(1) and 710) |
| option (in Part 7) | section 580 |
| option (in Part 12) | section 1005 |
| [F29orchestra tax relief (in Part 15D) | section 1217R(1)] |
| [F29orchestral concert (in Part 15D) | section 1217PA] |
| ordinary share capital | [F76section 1119 of CTA 2010] |
| [F77ordinary share (in Part 9A) | section 931U] |
| ordinary shares (in Part 12) | section 1005 |
| the original relief (in Chapter 4 of Part 12) | section 1025(1)(a) |
| the original relief (in Chapter 5 of Part 12) | section 1030(4) |
| other assets (in Chapter 7 of Part 8) | section 754(2) |
| overseas dividend (in Chapter 10 of Part 6) | section 559 |
| overseas life insurance company | [F78section 139(1) of FA 2012 (as applied by section 141(2) of that Act)] |
| overseas property business | section 206 |
| overseas securities (in Chapter 10 of Part 6) | section 559 |
| parent company (in Part 12) | section 1004(4) |
| Part 5 | section 294(2) |
| F79. . . | F79. . . |
| F79. . . | F79. . . |
| this Part (in Part 5) | section 294(2) |
| part realisation (in relation to an intangible fixed asset) (in Part 8) | section 734(4) |
| participant (in relation to a share investment plan) (in Chapter 1 of Part 11) | paragraph 5(4) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| participant's plan shares (in Chapter 1 of Part 11) | paragraph 99(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| participator (in Chapter 12 of Part 8) | section 841(1) and (2) |
| partnership shares (in Chapter 1 of Part 11) | paragraph 2(1)(b) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| party (to a creditor relationship) (in Parts 5 and 6) | section 298(1) |
| party (to a manufactured interest relationship) | section 539(6) |
| party (to a loan relationship) | section 302(1) and (2) |
| party (to a relevant contract) (in Part 7) | section 578 |
| patent rights (in Chapter 3 of Part 9) | section 912(3) |
| [F77the payer (in Part 9A) | section 931T] |
| [F19payment period (in Chapter 6A of Part 3 | section 1141 (as applied by section 104Y)] |
| payment period (in Part 13) | section 1141 |
| payments under a loan relationship (in Part 5) | section 305(1) |
| period of account | [F80section 1119 of CTA 2010] |
| permanent establishment | [F81section 1119 of CTA 2010] |
| person receiving any asset (in Chapter 10 of Part 6) | section 557 |
| personal representatives (in Chapter 3 of Part 10) | [F82section 1119 of CTA 2010] |
| plain vanilla contract (in Part 7) | section 708 |
| plan shares (in Chapter 1 of Part 11) | paragraph 99(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| plan trust (in Chapter 1 of Part 11) | paragraph 71(3) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| pollution of controlled waters (in Part 14) | section 1179 |
| post-cessation receipt (in Part 3) | sections 190 and 191 |
| post-cessation receipt (in Chapter 9 of Part 4) | sections 282 and 283 |
| pre-FA 2002 assets (in Part 8) | sections 881 and 892 to 895 |
| premises (in Part 4) | section 291(2) |
| premium (in Chapter 4 of Part 4) | section 247(1), (3) |
| the price (in relation to the exchange of know-how) (in Chapter 13 of Part 3) | section 176(6) |
| principal company (in Chapters 8 and 9 of Part 8) | section 765(2) |
| principal photography (in Part 15) | section 1183(2) |
| [F28principal photography (in Part 15A) | section 1216AF(2)] |
| proceeds of realisation (of an asset) (in Part 8) | section 739 |
| proceeds of sale (in relation to the exchange of know-how) (in Chapter 13 of Part 3) | section 176(6) |
| [F26production company (in Part 15C) | section 1217FC] |
| [F29production company (in Part 15D) | section 1217PB] |
| production expenditure (in Part 15) | section 1184(1) |
| [F28production expenditure (in Part 15A) | section 1216AG(2)] |
| production herd (in Chapter 8 of Part 3) | section 110(1), (2) |
| production herd (of the same class) (in Chapter 8 of Part 3) | section 111(2) |
| profit share agency arrangements (in Chapter 6 of Part 6) | section 501(3) |
| profit-sharing arrangements (in Parts 5 and 6) | section 476(1) |
| profit-sharing arrangements (in Part 7) | section 710 |
| profits (in Part 2) | section 2(2) |
| property business | section 204 |
| public body (in Chapter 5 of Part 9) | section 926(2) |
| purchase and resale arrangements (in Chapter 6 of Part 6) | section 501(3) |
| [F19qualifying body (in Chapter 6A of Part 3) | section 1142 (as applied by section 104Y)] |
| qualifying body (in Part 13) | section 1142 |
| the qualifying business (in Part 12) | section 1005 |
| qualifying Chapter 2 expenditure (in Part 13) | section 1051 |
| F20. . . | F20. . . |
| F20. . . | F20. . . |
| qualifying Chapter 4 expenditure (in Chapter 4 of Part 14) | section 1162 |
| F20. . . | F20. . . |
| F83. . . | F83. . . |
| qualifying co-production (in Part 15) | section 1186 |
| [F28qualifying co-production (in Part 15A) | section 1216AI] |
| qualifying corporate bond | section 117 of TCGA 1992 |
| F84. . . | F84. . . |
| qualifying expenditure (in Chapter 3 of Part 15) | section 1199(3) |
| [F28qualifying expenditure (in Chapter 3 of Part 15A) | section 1216CF(3)] |
| [F28qualifying expenditure (in Chapter 3 of Part 15B) | section 1217CF(3)] |
| [F26qualifying expenditure (in Part 15C) | section 1217JA] |
| [F29qualifying expenditure (in Part 15D) | section 1217RF] |
| qualifying expenditure on externally provided workers (in Part 13) | section 1127 |
| [F19qualifying expenditure on sub-contracted R&D (in Chapter 6A of Part 3) | section 104C] |
| qualifying land remediation expenditure (in Part 14) | section 1144 |
| qualifying land remediation loss (in Chapter 3 of Part 14) | section 1152 |
| qualifying life assurance business loss (in Chapter 4 of Part 14) | section 1165 |
| [F29qualifying orchestral concert (in Part 15D) | section 1217RA(3)] |
| [F29qualifying orchestral concert series (in Part 15D) | section 1217RA(5)] |
| F85. . . | F85. . . |
| F86. . . | F86. . . |
| F87. . . | F87. . . |
| [F19qualifying R&D expenditure (in Chapter 6A of Part 3) | section 104A] |
| F88. . . | F88. . . |
| F88. . . | F88. . . |
| F88. . . | F88. . . |
| F88. . . | F88. . . |
| F88. . . | F88. . . |
| the real interest (in Chapter 9 of Part 6) | section 539(5) |
| realisation (in relation to an asset) (in Part 8) | section 856 |
| realisation (in relation to an intangible fixed asset) (in Part 8) | section 734 |
| receipt period (of a receipt) (in Chapter 4 of Part 4) | section 228(6) |
| receipts and expenses (in the context of the calculation of the profits of a trade, profession or vocation or of a property business) | section 48 (including as applied by section 210) |
| [F77the recipient (in Part 9A) | section 931T] |
| the recipient (in Part 12) | section 1005 |
| recognised (in relation to an amount) (in Part 8) | section 716(1) |
| recognised stock exchange | [F89section 1137 of CTA 2010] |
| [F77redeemable (in Part 9A) | section 931U] |
| F52. . . | F52. . . |
| reduction under section 228 by reference to a taxed receipt (in Chapter 4 of Part 4) | section 230(6) |
| referable (of income or gains or losses of insurance companies) | section 432A of ICTA |
| F90. . . | F90. . . |
| registered pension scheme | section 150(2) of FA 2004 (as applied by [F91section 1119 of CTA 2010]) |
| [F92registered society | section 1119 of CTA 2010] |
| related party (in Part 8) | section 835 |
| related transaction (in Parts 5 and 6) | section 304 |
| related transaction (in Part 7) | section 596 |
| release debit (in Chapter 6 of Part 5) | section 353(3) |
| release debit (in Chapter 7 of Part 5) | section 364(4) |
| [F4relevant accounting period (in Chapter 3A of Part 2) | section 18A(3)] |
| [F10relevant asset (in Part 8ZA) | section 356LA] |
| relevant connection (in Part 14) | section 1178 |
| relevant consortium creditor relationship (in Chapter 7 of Part 5) | section 371(1) |
| [F93relevant contaminated land remediation (in Part 14) | section 1146] |
| [F3relevant contract (in Parts 5 and 6) | section 476(1)] |
| relevant contract (in Part 7) | section 577 |
| relevant contract of a company (in Part 7) | section 578 |
| relevant credits (in Chapter 7 of Part 7) | section 659 |
| relevant debits (in Chapter 7 of Part 7) | section 659 |
| [F94relevant derelict land remediation (in Part 14) | section 1146A] |
| the relevant employment (in Part 12) | section 1005 |
| [F4relevant foreign territory (in Chapter 3A of Part 2) | section 18A(5)] |
| [F11the relevant group (in Part 21A) | section 937B(3)] |
| F95. . . | F95. . . |
| [F4relevant losses amount (in Chapter 3A of Part 2) | section 18A(7)] |
| relevant non-lending relationship (in Chapter 2 of Part 6) | sections 479 and 480 |
| [F10relevant offshore area (in Part 8ZA) | section 356L(5)] |
| [F10relevant offshore service (in Part 8ZA) | section 356L(3)] |
| relevant payment to a subject of a clinical trial (in Part 13) | section 1140 |
| [F19relevant payment to the subject of a clinical trial (in Chapter 6A of Part 3) | section 1140 (as applied by section 104Y)] |
| [F77a relevant person (in Part 9A) | section 931T] |
| [F4relevant profits amount (in Chapter 3A of Part 2) | section 18A(6)] |
| [F28relevant programme (in Part 15A) | section 1216AB] |
| relevant research and development (in Part 13) | section 1042 |
| [F19relevant research and development (in Chapter 6A of Part 3) | section 1042 (as applied by section 104Y] |
| [F11relevant scheme profit (in Part 21A) | section 937F] |
| relevant tax year (in relation to an amount of estate income) (in Chapter 3 of Part 10) | section 946(5) |
| relief event (in Chapter 5 of Part 12) | section 1031(3) |
| rent (in Chapter 7 of Part 4) | section 271(3) |
| rent (in Chapter 8 of Part 4) | section 278(3) |
| rent receivable for a UK electric-line wayleave (in Chapter 8 of Part 4) | section 278 |
| rent receivable in connection with a UK section 39(4) concern (in Chapter 7 of Part 4) | section 271 |
| [F19research and development (in Chapter 6A of Part 3) | section 1041 (as applied by section 104Y)] |
| research and development (abbreviated as “R&D”) (in Part 13) | [F96section 1138 of CTA 2010] (as applied by section 1041) |
| resident in a member State (in Chapter 13 of Part 5) | section 430(2) |
| resident in a member State (in Chapter 14 of Part 5) | section 439(2) |
| resident in a member State (in Chapter 9 of Part 7) | section 681(2) |
| resident in a member State (in Chapter 10 of Part 7) | section 688(2) |
| the residuary income of the estate (in Chapter 3 of Part 10) | section 949(1) |
| restricted shares (in Part 12) | section 1005 |
| retail prices index | [F97section 1119 of CTA 2010] |
| reversal amount (in Part 16) | section 1230 |
| reversion (in the application of Chapter 4 of Part 4 to Scotland) | section 247(3) |
| rights and powers (in relation to a person) (in Chapter 12 of Part 8) | section 839 |
| rights under a loan relationship (in Part 5) | section 305(2), (3) |
| [F11ring-fenced scheme loss (in Part 21A) | section 937F] |
| [F11risk transfer scheme (in Part 21A) | section 937C] |
| royalty (in Part 8) | section 714 |
| sale of an animal (in Chapter 8 of Part 3) | section 111(3) |
| sale of know-how (in Chapter 13 of Part 3) | section 176(5) |
| sale of property (in Part 9) | sections 928(1) and 929(1) |
| sale or transfer of trading stock (in Chapter 11 of Part 3) | section 163(3) |
| sale proceeds of an animal (in Chapter 8 of Part 3) | section 111(4) |
| SCE | section 1319 |
| [F77scheme (in Part 9A) | section 931V] |
| [F11scheme (in Part 21A) | section 937N] |
| [F11scheme loss (in Part 21A) | section 937E] |
| [F11scheme profit (in Part 21A) | section 937E] |
| [F11the scheme rate, index or value (in Part 21A) | section 937D] |
| SE | section 1319 |
| securities (in Chapter 10 of Part 6) | section 556(1) |
| securities house (in Part 7) | section 709 |
| the separate film trade (in Chapters 2, 3 and 5 of Part 15) | section 1188 (and sections 1195(5) and 1212(1)) |
| [F29separate orchestral trade (in Part 15D) | section 1217Q] |
| [F28the separate programme trade (in Chapters 2, 3 and 5 of Part 15A) | section 1216B(3)] |
| [F26the separate theatrical trade (in Part 15C) | section 1217OB] |
| [F28the separate video game trade (in Chapters 2, 3 and 5 of Part 15B) | section 1217B(3)] |
| share (in Part 5 and in Part 6 except for Chapter [F98 6A] of that Part) | section 476(1) |
| [F99share (in Chapter 6A of Part 6) | section 521A(4)] |
| [F99the share (in Chapter 6A of Part 6) | section 521B(6)] |
| share being subject to third party obligations (in Chapter 7 of Part 6) | section 524(2) |
| share incentive plan (in Chapter 1 of Part 11) | section 488(4) of ITEPA 2003 (see section 984(1) and (2) of this Act) |
| share of residuary income of estate (in Chapter 3 of Part 10) | section 950 |
| shares (in Part 7) | section 710 |
| shares (in Chapter 1 of Part 11) | paragraph 99(2) of Schedule 2 to ITEPA 2003 (and, in the context of a new holding, paragraph 87(6) of that Schedule) (see section 984(1) and (2) of this Act) |
| shares (in Part 12) | section 1003 |
| short-term lease (in Chapter 4 of Part 4) | section 216 |
| similar securities (in Chapter 10 of Part 6) | section 556(2) |
| [F4small company (in Chapter 3A of Part 2) | section 18S] |
| [F77small company (in Part 9A) | section 931S] |
| [F19small or medium-sized enterprise (in Chapter 6A of Part 3) | section 1119 (as applied by section 104Y)] |
| small or medium-sized enterprise (abbreviated as “SME”) (in Part 13) | sections 1119 and 1120 |
| [F19software or consumable items (in Chapter 6A of Part 3 | section 1125 (as applied by section 104Y] |
| software or consumable items (in Part 13) | section 1125 |
| special film relief (in Chapter 5 of Part 15) | section 1212(1) |
| [F28special television relief (in Chapter 5 of Part 15A) | section 1216E(1)] |
| [F28special video games relief (in Chapter 5 of Part 15B) | section 1217E(1)] |
| [F19staffing costs (in Chapter 6A of Part 3) | section 1123 (as applied by section 104Y)] |
| staffing costs (in Part 13) | section 1123 |
| staffing costs (in Part 14) | section 1170 |
| standing in the position of a creditor (as respects a loan relationship) (in Chapter 8 of Part 5) | section 379(1) |
| statement of changes in equity (in Parts 5 and 6) | section 476(1) |
| statement of changes in equity (in Part 7) | section 710 |
| F100. . . | F100. . . |
| F100. . . | F100. . . |
| statement of income and retained earnings (in Parts 5 and 6) | section 476(1) |
| statement of income and retained earnings (in Part 7) | section 710 |
| statement of recognised income and expense (in Parts 5 and 6) | section 476(1) |
| statement of recognised income and expense (in Part 7) | section 710 |
| statement of total recognised gains and losses (in Parts 5 and 6) | section 476(1) |
| statement of total recognised gains and losses (in Part 7) | section 710 |
| statutory insolvency arrangement | [F101section 1319] |
| sub-contractor payment (and sub-contractor) (in Part 13) | section 1133(1) |
| F95. . . | F95. . . |
| subsidiary (of a holding company) (in Chapter 7 of Part 5) | section 371(1) |
| subsidiary (in Part 8) | section 764(3) |
| 51% subsidiary | [F102section 1154(2) of CTA 2010] |
| 75% subsidiary | [F103section 1154(3) of CTA 2010] |
| 75% subsidiary (in Chapter 8 of Part 8) | [F103section 1154(3) of CTA 2010] and section 773 |
| [F19subsidised qualifying expenditure (in Chapter 6A of Part 3) | section 104F] |
| subsidised expenditure (in Part 13) | section 1138 |
| subsidised expenditure (in Part 14) | section 1177 |
| F95. . . | F95. . . |
| substantial part of a herd (in Chapter 8 of Part 3) | section 111(6) |
| surrender (in the application of the Act to Scotland) | [F104section 1166(1) of CTA 2010] |
| [F3tax-adjusted carrying value (in Parts 5 and 6) | section 465B] |
| [F3tax-adjusted carrying value (in Part 7) | section 702] |
| tax advantage (in Parts 5 and 6) | [F105section 1139 of CTA 2010] (as applied by section 476(1)) |
| [F77tax advantage scheme (in Part 9A) | section 931V] |
| tax-neutral (in relation to a transfer) (in Part 8) | section 776 |
| tax written-down value (in relation to an asset) (in Part 8) | Chapter 5 of Part 8 |
| tax year | [F106section 1119 of CTA 2010] |
| the tax year 2009-10 etc | [F107section 1119 of CTA 2010 (see entry for “the tax year 2010-11”)] |
| taxed lease (in Chapter 4 of Part 4) | section 227(4) |
| taxed receipt (in Chapter 4 of Part 4) | section 227(4) |
| [F28television production activities (in Part 15A) | section 1216AF] |
| [F28television production company (in Part 15A) | section 1216AE] |
| [F28television programme (in Part 15A) | section 1216AA] |
| [F28television tax relief (in Part 15A) | section 1216C(2)] |
| [F26theatrical production (in Part 15C) | section 1217FA] |
| third party obligations (in the case of a share) (in Chapter 7 of Part 6) | section 524(3) |
| [F5total compensation profit (in Chapter 8A of Part 3) | section 127B] |
| [F4total opening negative amount” (in Chapter 3A of Part 2) | section 18J(2)] |
| total profits | [F108section 1119 of CTA 2010] |
| trade | [F109section 1119 of CTA 2010] |
| trade (in Part 2) | section 33 |
| trade (in Parts 5 and 6) | section 298(3) |
| trading stock (in relation to a trade) (in Chapter 10 of Part 3) | section 156 |
| trading stock (in relation to a trade) (in Chapter 11 of Part 3) | section 163 |
| the transfer of business (in Chapter 13 of Part 5) | section 421(6) |
| the transfer of business (in Chapter 9 of Part 7) | section 674(4) |
| the transferee (in Chapter 4 of Part 5) | sections 336(5) and 337(7) |
| transferee (in Chapter 13 of Part 5) | section 421(6) |
| the transferee (in Chapter 14 of Part 5) | section 432(1) |
| transferee (in Chapter 9 of Part 7) | section 674(4) |
| the transferee (in Chapter 10 of Part 7) | section 683(1) |
| the transferor (in Chapter 4 of Part 5) | sections 336(5) and 337(7) |
| the transferor (in Chapter 13 of Part 5) | section 421(6) |
| transferor (in Chapter 14 of Part 5) | section 432(2) |
| the transferor (in Chapter 9 of Part 7) | section 674(4) |
| transferor (in Chapter 10 of Part 7) | section 683(2) |
| tribunal | [F110section 1119 of CTA 2010] |
| the trustees (in Chapter 1 of Part 11) | paragraphs 2(2) and 71(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| UK estate (in Chapter 3 of Part 10) | section 936(1) |
| UK expenditure (in Part 15) | section 1185 |
| [F28UK expenditure (in Part 15A) | section 1216AH] |
| F111. . . | F111. . . |
| UK generally accepted accounting practice | [F112section 1119 of CTA 2010] |
| UK property business | section 205 |
| UK property business loss (in Part 14) | section 392A of ICTA (as applied by section 1179) |
| UK resident (and references to a UK resident or a UK resident company) | [F113section 1119 of CTA 2010] |
| Ulster Savings Certificates (in Part 19) | section 1282(6) |
| umbrella company (in Chapter 3 of Part 6) | [F114section 615 of CTA 2010] (as applied by section 488(2)) |
| underlying subject matter (in Part 7) | section 583 |
| unit holder | [F115section 1119 of CTA 2010] |
| unit trust scheme | [F116section 1119 of CTA 2010] |
| United Kingdom | [F117section 1170 of CTA 2010] |
| unreduced amount (of a taxed receipt) (in Chapter 4 of Part 4) | sections 230(2) to (4) |
| unremittable (in relation to income) (in Part 18) | section 1274(2) |
| unused amount (of a taxed receipt) (in Chapter 4 of Part 4) | section 230(1), (5) |
| venture capital trust | [F118section 1119 of CTA 2010] |
| [F28video game (in Part 15B) | section 1217AA] |
| [F28video games development activities (in Part 15B) | section 1217AC] |
| [F28video games development company (in Part 15B) | section 1217AB] |
| [F28video games tax relief (in Part 15B) | section 1217C(2)] |
| warrant (in Part 7) | section 710 |
| within the charge to tax | [F119section 1167 of CTA 2010] |
| woodlands | section 1317(4) |
Textual Amendments
F2Words in Sch. 4 substituted (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. 704(2)(a) (with Sch. 2)
F3Words in Sch. 4 inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 99(2)
F4Words in Sch. 4 inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 11, 31
F5Words in Sch. 4 inserted (1.3.2012) (with effect in accordance with art. 12 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 11
F6 Sch. 4 entry inserted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(2), 12
F7Words in Sch. 4 substituted (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. 704(4) (with Sch. 2)
F8Words in Sch. 4 substituted (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. 704(5) (with Sch. 2)
F9Words in Sch. 4 substituted (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. 704(6) (with Sch. 2)
F10Words in Sch. 4 inserted (1.4.2014) by Finance Act 2014 (c. 26), Sch. 16 paras. 5, 6
F11Words in Sch. 4 inserted (with effect in accordance with Sch. 16 para. 5 of the amending Act) by Finance Act 2010 (c. 13), Sch. 16 para. 4
F12Sch. 4 entry omitted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 7(3), 12
F13Words in Sch. 4 substituted (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. 704(7) (with Sch. 2)
F14Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(a)
F15Words in Sch. 4 substituted (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. 704(8) (with Sch. 2)
F16Words in Sch. 4 substituted (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. 704(3)(a) (with Sch. 2)
F17Words in Sch. 4 substituted (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. 704(3)(b) (with Sch. 2)
F18Words in Sch. 4 substituted (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. 704(3)(c) (with Sch. 2)
F19Words in Sch. 4 inserted (with effect in accordance with Sch. 15 para. 27 of the amending Act) by Finance Act 2013 (c. 29), Sch. 15 para. 3
F20Words in Sch. 4 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 23
F21Words in Sch. 4 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 99(4)(a)
F22Sch. 4 entry omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 32(a)
F23Words in Sch. 4 substituted (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. 704(3)(d) (with Sch. 2)
F24Words in Sch. 4 substituted (1.4.2012) by The Finance Act 2010, Schedule 6, Part 1 (Further Consequential and Incidental Provision etc) Order 2012 (S.I. 2012/735), arts. 1, 7 (with art. 4)
F25Words in Sch. 4 substituted (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. 704(10) (with Sch. 2)
F26Words in Sch. 4 inserted (with effect in accordance with Sch. 4 para. 17 of the amending Act) by Finance Act 2014 (c. 26), Sch. 4 paras. 13, 16; S.I. 2014/2228, art. 2
F27Words in Sch. 4 substituted (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. 704(3)(e) (with Sch. 2)
F28Words in Sch. 4 inserted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 para. 15(2)(3), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
F29Words in Sch. 4 inserted (with effect in accordance with Sch. 8 para. 17(1)(a) of the amending Act) by Finance Act 2016 (c. 24), Sch. 8 para. 11
F30Words in Sch. 4 substituted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 21(3)(a), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
F31Words in Sch. 4 substituted (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. 704(11) (with Sch. 2)
F32Words in Sch. 4 entry omitted (retrospectively) by virtue of Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 6(9)(a)
F33Words in Sch. 4 substituted (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. 704(12) (with Sch. 2)
F34Sch. 4 entry omitted (retrospectively) by virtue of Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 6(9)(b)
F35Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(b)
F36 Sch. 4 entry inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 26(2)
F37Words in Sch. 4 substituted (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. 704(3)(f) (with Sch. 2)
F38Words in Sch. 4 inserted (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2014 (c. 26), s. 34(7)(b)
F39Sch. 4 entry inserted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(4), 12
F40Words in Sch. 4 inserted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 36, 38; S.I. 2013/1755, art. 2
F41Words in Sch. 4 substituted (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. 704(13) (with Sch. 2)
F42Word in Sch. 4 substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 99(3)
F43Words in Sch. 4 substituted (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. 704(14) (with Sch. 2)
F44Words in Sch. 4 substituted (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. 704(3)(g) (with Sch. 2)
F45Words in Sch. 4 substituted (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. 704(15) (with Sch. 2)
F46Words in Sch. 4 substituted (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. 704(16) (with Sch. 2)
F47Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(c)
F48Words in Sch. 4 substituted (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. 704(17) (with Sch. 2)
F49Sch. 4 entries omitted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 7 para. 26(3)
F50Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(d)
F51Words in Sch. 4 substituted (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. 704(2)(b) (with Sch. 2)
F52Sch. 4 entries omitted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 7(7), 12
F53Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(e)
F54Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(f)
F55Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(g)
F56Sch. 4 entry omitted (with effect in accordance with s. 13(8) of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 13(7)
F57Words in Sch. 4 substituted (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. 704(18) (with Sch. 2)
F58Sch. 4 entry substituted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(5), 12
F59Words in Sch. 4 substituted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 21(3)(b), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
F60Words in Sch. 4 substituted (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. 704(19) (with Sch. 2)
F61Sch. 4 entry substituted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(6), 12
F62Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(h)
F63Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(i)
F64Words in Sch. 4 substituted (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. 704(20) (with Sch. 2)
F65Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(j)
F66Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(k)
F67Words in Sch. 4 inserted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by Finance Act 2014 (c. 26), Sch. 1 para. 12
F68 Sch. 4 entry inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 26(4)
F69Words in Sch. 4 omitted (28.6.2013) by virtue of The Offshore Funds (Tax) (Amendment No. 2) Regulations 2013 (S.I. 2013/1411), regs. 1(1), 13(b)(ii) (with reg.)
F70Words in Sch. 4 substituted (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. 704(21) (with Sch. 2)
F71Words in Sch. 4 substituted (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. 704(22) (with Sch. 2)
F72Words in Sch. 4 substituted (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. 704(3)(h) (with Sch. 2)
F73Words in Sch. 4 substituted (28.6.2013) by The Offshore Funds (Tax) (Amendment No. 2) Regulations 2013 (S.I. 2013/1411), regs. 1(1), 13(b)(i) (with reg.)
F74Words in Sch. 4 substituted (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. 704(23) (with Sch. 2)
F75Words in Sch. 4 substituted (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. 704(24) (with Sch. 2)
F76Words in Sch. 4 substituted (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. 704(3)(i) (with Sch. 2)
F77Sch. 4 entries inserted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by Finance Act 2009 (c. 10), Sch. 14 para. 29
F78Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(l)
F79Words in Sch. 4 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 99(4)(c)
F80Words in Sch. 4 substituted (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. 704(3)(j) (with Sch. 2)
F81Words in Sch. 4 substituted (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. 704(25) (with Sch. 2)
F82Words in Sch. 4 substituted (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. 704(26) (with Sch. 2)
F83Words in Sch. 4 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(9)(a)
F84Words in Sch. 4 omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 65(4)
F85Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(m)
F86Words in Sch. 4 omitted (with effect in accordance with s. 1184(1) of the amending Act) by virtue of Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(28), Sch. 3, Pt. 1 (with Sch. 2)
F87Words in Sch. 4 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(9)(b)
F88Sch. 4 entries omitted (with effect in accordance with Sch. 3 para. 39 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 8
F89Words in Sch. 4 substituted (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. 704(29) (with Sch. 2)
F90Words in Sch. 4 omitted (1.8.2014) by virtue of Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 146(a) (with Sch. 5)
F91Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 paras. 704(3)(k)(30) (with Sch. 2)
F92Words in Sch. 4 inserted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 146(b) (with Sch. 5)
F93Sch. 4 entry inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 26(5)
F94 Sch. 4 entry inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 26(6)
F95Words in Sch. 4 omitted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 7 para. 26(7)
F96Words in Sch. 4 substituted (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. 704(31) (with Sch. 2)
F97Words in Sch. 4 substituted (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. 704(32) (with Sch. 2)
F98Figure in Sch. 4 entry substituted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(8), 12
F99Sch. 4 entries substituted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(9), 12
F100Words in Sch. 4 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 99(4)(b)
F101Words in Sch. 4 substituted (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. 704(33) (with Sch. 2)
F102Words in Sch. 4 substituted (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. 704(34) (with Sch. 2)
F103Words in Sch. 4 substituted (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. 704(35) (with Sch. 2)
F104Words in Sch. 4 substituted (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. 704(36) (with Sch. 2)
F105Words in Sch. 4 substituted (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. 704(37) (with Sch. 2)
F106Words in Sch. 4 substituted (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. 704(38) (with Sch. 2)
F107Words in Sch. 4 substituted (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. 704(39) (with Sch. 2)
F108Words in Sch. 4 substituted (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. 704(40) (with Sch. 2)
F109Words in Sch. 4 substituted (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. 704(3)(l) (with Sch. 2)
F110Words in Sch. 4 substituted (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. 704(3)(m) (with Sch. 2)
F111Words in Sch. 4 omitted (with effect in accordance with s. 34(8) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 34(7)(a)
F112Words in Sch. 4 substituted (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. 704(41) (with Sch. 2)
F113Words in Sch. 4 substituted (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. 704(42) (with Sch. 2)
F114Words in Sch. 4 substituted (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. 704(43) (with Sch. 2)
F115Words in Sch. 4 substituted (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. 704(44) (with Sch. 2)
F116Words in Sch. 4 substituted (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. 704(45) (with Sch. 2)
F117Words in Sch. 4 substituted (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. 704(46) (with Sch. 2)
F118Words in Sch. 4 substituted (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. 704(2)(d) (with Sch. 2)
F119Words in Sch. 4 substituted (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. 704(47) (with Sch. 2)