- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (05/07/2019)
- Gwreiddiol (Fel y'i Deddfwyd)
Corporation Tax Act 2010 is up to date with all changes known to be in force on or before 15 August 2024. There are changes that may be brought into force at a future date.
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Part 2 Calculation of liability in respect of profits
The currency to be used in tax calculations
6.UK resident company operating in sterling and preparing accounts in another currency
7.UK resident company operating in currency other than sterling and preparing accounts in another currency
8.UK resident company preparing accounts in currency other than sterling
9.Non-UK resident company preparing return of accounts in currency other than sterling
Relief in loss-making period and carry back relief
38.Limit on deduction if accounting period falls partly within 12 month period
39.Terminal losses: extension of periods for which relief may be given
40.Ring fence trades: extension of periods for which relief may be given
42.Ring fence trades: further extension of period for relief
43.Claim period in case of ring fence or mineral extraction trades
44.Trade must be commercial or carried on for statutory functions
Carry forward of trade loss relief
45.Carry forward of pre-1 April 2017 trade loss against subsequent trade profits
45A.Carry forward of post-1 April 2017 trade loss against total profits
45B.Carry forward of post-1 April 2017 trade loss against trade profits
45C.Re-application of section 45A if loss remains after previous application
45D.Application of section 45B if loss remains after application of section 45A
45E.Re-application of section 45B if loss remains after previous application
45G.Section 45F: accounting period falling partly within 3 year period
46.Use of trade-related interest and dividends if insufficient trade profits
Chapter 3 Limited partners and members of limited liability partnerships
Chapter 2 Surrender of company's losses etc for an accounting period
Basic provisions about surrendering losses and other amounts
Restrictions on losses and other amounts that may be surrendered
Chapter 3 Surrenders made by non-UK resident company resident or trading in the EEA
Basic provisions about surrendering losses and other amounts
115.The EEA tax loss condition: companies resident in EEA territory
116.The EEA tax loss condition: companies not resident in EEA territory
118.The qualifying loss condition: relief for current and previous periods
119.The qualifying loss condition: relief for future periods
120.The qualifying loss condition: non-UK tax relief in another territory
Other rules, assumptions and exclusions
Chapter 4 Claims for group relief
Limitations on group relief if claim based on consortium condition 1, 2 or 3
146A. Conditions 1 and 2: surrendering company not controlled by claimant company etc
146B. Conditions 1 and 3: claimant company not controlled by surrendering company etc
147.Conditions 1 and 2: surrenderable amounts including trading loss
148.Conditions 1 and 2: surrendering company in group of companies
149.Conditions 1 and 3: claimant company in group of companies
Chapter 5 Subsidiaries, groups and consortiums
Chapter 6 Equity holders and profits or assets available for distribution
Company's entitlement to profits or assets available for distribution: basic provisions
Company's entitlement to profits or assets available for distribution: supplementary
Chapter 7 Miscellaneous provisions and interpretation of Part
PART 5A Group relief for carried-forward losses
CHAPTER 2 Surrender of company's carried-forward losses etc
188BC.Restriction on surrendering pre-1 April 2017 losses etc
188BD.Restriction where investment business has become small or negligible
188BE.Restriction where surrendering company could use losses etc itself
188BF.Restriction where surrendering company has no income-generating assets
188BH.Restriction on surrender of losses etc made when UK resident
188BI.Restriction on surrender of losses made when non-UK resident
188BJ.Restriction on surrender losses etc made when dual resident
CHAPTER 3 Claims for group relief for carried-forward losses
CHAPTER 4 Limitations on relief: claims under section 188CB
Further limitations on amount of relief if claim based on consortium conditions 1 or 2
CHAPTER 5 Limitations on relief: claims under section 188CC
General limitation on amount of relief
188EB.Limitation on amount of relief applying to all claims under section 188CC
188EC.Unused part of surrenderable amounts attributable to specified loss-making period
188ED.Claimant company's relevant maximum for the overlapping period
188EE.Previously claimed group relief for carried-forward losses
188EH.Sections 188EC and 188EE: meaning of “the overlapping period”
Further limitations on amount of relief that apply in particular cases
CHAPTER 6 Miscellaneous provisions and interpretation of Part
PART 7ZA Restrictions on obtaining certain deductions
CHAPTER 4 Surcharge on banking companies
269DE.Surcharge allowance for banking company in a group containing other banking companies
269DH.Group allowance allocation statement: submission of revised statement
269DI.Group allowance allocation statement: requirements and effect
269DJ.Surcharge allowance for company not in a group containing other banking companies
269DK.Excessive specifications of available surcharge allowance
Application of Corporation Tax Acts: administration, double taxation etc
CHAPTER 3A Rates at which corporation tax is charged on ring fence profits
Chapter 4 Calculation of profits
Deduction of PRT in calculating income for corporation tax purposes
303A.Introduction to sections 303B to 303D: post-1 April 2017 non-decommissioning losses of ring fence trades
303C.Excess carried forward losses: relief against total profits
303D.Further carry forward against subsequent profits of loss not fully used
305.Group relief and group relief for carried-forward losses
Chapter 5 Ring fence expenditure supplement
315.Supplement in respect of a pre-commencement accounting period
316.The mixed pool of qualifying pre-commencement expenditure and supplement previously allowed
317.Reduction in respect of disposal receipts under CAA 2001
318.Reduction in respect of unrelieved group ring fence profits
318A.Adjustment of pool to remove pre-2013 expenditure after the initial 6 periods
322.Amount of post-commencement supplement for a post-commencement period
325.The pool of ring fence losses and the pool of non-qualifying Schedule 19B losses
327.Reductions in respect of relief for carried-forward ring fence losses
328.Reductions in respect of unrelieved group ring fence profits
328A.Adjustment of pool to remove pre-2013 losses after the initial 6 periods
CHAPTER 5A Extended ring fence expenditure supplement for onshore activities
Pre-commencement additional supplement
329I.Additional supplement in respect of a pre-commencement accounting period
329J.The mixed pool of qualifying pre-commencement onshore expenditure and supplement previously allowed
329K.Reduction in respect of disposal receipts under CAA 2001
329L.Reduction in respect of unrelieved group ring fence profits
Chapter 6 Supplementary charge in respect of ring fence trades
CHAPTER 6A Supplementary charge: investment allowance
Restrictions on relievable expenditure
332D.Expenditure on acquisition of asset: disqualifying conditions
332DA.Restriction where field qualified for field allowance as new field
332DB.Restriction where project in additionally-developed field qualified for field allowance
332DC.Restriction relating to fields qualifying for onshore allowance
Activated and unactivated allowance: basic calculation rules
Chapter 7 REDUCTION OF SUPPLEMENTARY CHARGE FOR ELIGIBLE OIL FIELDS
PART 8ZB Transactions in UK land
PART 8A Profits arising from the exploitation of patents etc
CHAPTER 1 Reduced corporation tax rate for profits from patents etc
CHAPTER 2A Relevant IP profits: cases mentioned in section 357A(6)
357BLB.Qualifying expenditure on relevant R&D undertaken in-house
357BLC.Qualifying expenditure on relevant R&D sub-contracted to unconnected persons
357BLD.Qualifying expenditure on relevant R&D sub-contracted to connected persons
357BLE.Qualifying expenditure on acquisition of relevant qualifying IP rights
357BLG.Cases where the company is a new entrant with insufficient information about pre-enactment expenditure
CHAPTER 2B Relevant IP profits: cases mentioned in section 357A(7): income from new IP
CHAPTER 3 Relevant IP profits : cases mentioned in section 357A(7): no income from new IP
PART 8B Trading profits taxable at the Northern Ireland rate
CHAPTER 3 Northern Ireland rate applied to Northern Ireland profits and losses
Loss relief in relation to Northern Ireland profits and losses: Chapter 2 of Part 4
Loss relief in relation to Northern Ireland profits and losses: section 45
Loss relief in relation to Northern Ireland profits and losses: Part 5
Loss relief in relation to Northern Ireland profits and losses: Part 5A
Transfers of trade without a change of ownership: Chapter 1 of Part 22
CHAPTER 5 Northern Ireland regional establishments
CHAPTER 6 Northern Ireland profits and losses etc: SMEs that are Northern Ireland employers
CHAPTER 9 Research and development expenditure
CHAPTER 10 Remediation of contaminated or derelict land
CHAPTER 12 Television production
CHAPTER 13 Video games development
CHAPTER 14 Theatrical productions
CHAPTER 14A Orchestra tax relief
CHAPTER 14B Museums and galleries exhibition tax relief
CHAPTER 15 Profits arising from the exploitation of patents etc
CHAPTER 16 Northern Ireland profits and losses etc: partnerships
CHAPTER 17 Excluded trades, excluded activities and back-office activities
CHAPTER 4 Payment and collection of tax on restitution interest
Part 9 Leasing plant or machinery
Chapter 2 Long funding leases of plant or machinery
Lessors under long funding operating leases
363.Lessor under long funding operating lease: periodic deduction
365.“Starting value” where plant or machinery originally unqualifying
366.Long funding operating lease: lessor's additional expenditure
367.Determination of remaining residual value resulting from lessor's first additional expenditure
368.Determination of remaining residual value resulting from lessor's further additional expenditure
369.Lessor under long funding operating lease: termination of lease
Chapter 3 Sales of lessors: leasing business carried on by a company alone
Chapter 4 Sales of lessors: leasing business carried on by a company in partnership
Qualifying changes in partner company's interest in business
Qualifying changes of ownership in relation to partner company
Part 11 Charitable companies etc
Chapter 2 Gifts and other payments
Gifts and other payments to charitable companies
471.Gifts qualifying for gift aid relief: income tax treated as paid
472.Gifts qualifying for gift aid relief: corporation tax liability and exemption
472A.Gifts under payroll deduction schemes: corporation tax liability and exemption
473.Gifts of money from companies: corporation tax liability and exemption
474.Payments from other charities: corporation tax liability and exemption
Chapter 4 Restrictions on exemptions
Part 12 Real Estate Investment Trusts
Chapter 8 Breach of conditions in Chapter 2
562.Breach of condition C in section 528 (conditions for company)
562A.Breach of condition D in section 528 (conditions for company)
562C.Breach of further condition relating to shares in accounting periods 1, 2 and 3
566.Breach of condition B in section 531 in accounting period 1
568.Breach of balance of business conditions after accounting period 1
Chapter 9 Leaving the UK REIT regime
573A.Notice under section 572: condition D in section 528 not met
573B.Notice under section 572: further condition relating to shares not met
575.Notice under section 572: breach of conditions as to property rental business
576.Notice under section 572: breach of conditions as to balance of business
577.Notice under section 572: multiple breaches of conditions in Chapter 2
Chapter 11 Part 12: supplementary
Part 14 Change in company ownership
CHAPTER 2A Post-1 April 2017 losses: Further cases involving a change in the company's activities
676AB.Priority of provisions of Chapters 2 and 3 over this Chapter
676AD.Notional split of accounting period in which change in ownership occurs
676AF.Restriction on use of carried-forward post-1 April 2017 trade losses
676AH.Restriction on the carry forward of post-1 April 2017 non-trading deficit from loan relationships
676AI.Restriction on relief for post-1 April 2017 non-trading loss on intangible fixed assets
676AJ.Restriction on deduction of post-1 April 2017 expenses of management
676AK.Restriction on use of post-1 April 2017 UK property business losses
CHAPTER 2B Asset transferred within group: restriction of relief for post-1 April trade losses
CHAPTER 2C Disallowance of group relief for carried-forward losses: general provision
CHAPTER 2D Asset transferred within group: Restriction of group relief for carried-forward losses
CHAPTER 2E Post-1 April 2017 trade losses: cases involving the transfer of a trade
Chapter 3 Company with investment business: restrictions on relief: general provision
Chapter 4 Company with investment business: restrictions on relief: asset transferred within group
Chapter 5 Company without investment business: disallowance of property losses
CHAPTER 5A Shell companies: restrictions on relief
Chapter 7 Meaning of “change in the ownership of a company”
Part 15 Transactions in securities
Company liable to counteraction of corporation tax advantage
Circumstances in which corporation tax advantages obtained or obtainable
Part 17 Manufactured payments and repos
Chapter 2 Manufactured dividends
Chapter 5 Stock lending arrangements and repos
Part 19 Sale and lease-back etc
Chapter 2 New lease of land after assignment or surrender
Chapter 4 Leased assets: capital sums
Part 21 Leasing arrangements: finance leases and loans
Chapter 2 Finance leases with return in capital form
Current lessor taxed by reference to accountancy rental earnings
Reduction of taxable rent by cumulative rental excesses
906.Reduction of taxable rent by cumulative rental excesses: introduction
907.Meaning of “accountancy rental excess” and “cumulative accountancy rental excess”
908.Reduction of taxable rent by the cumulative accountancy rental excess
909.Meaning of “normal rental excess” and “cumulative normal rental excess”
910.Reduction of taxable rent by the cumulative normal rental excess
Relief for bad debts by reduction of cumulative rental excesses
Part 21A Risk transfer schemes
Part 21C Tainted charity donations
Part 22 Miscellaneous provisions
Chapter 5 Set off of income tax deductions against corporation tax
Chapter 6 Collection etc of tax from UK representatives of non-UK resident companies
Chapter 7 Recovery of unpaid corporation tax due from non-UK resident company
Chapter 9 Other miscellaneous provisions
Chapter 4 Special rules for distributions made by certain companies
Chapter 6 Information and returns: further provisions
Part 25 Definitions for purposes of Act and final provisions
Schedules
Minor and consequential amendments
Part 1 Income and Corporation Taxes Act 1988
1.The Income and Corporation Taxes Act 1988 is amended as...
2.Omit section 6(4) (the charge to corporation tax and exclusion...
3.Omit section 7 (treatment of certain payments and repayment of...
4.Omit section 11(3) and (4) (companies not resident in the...
8.Omit section 56(3)(c) (exemption for transactions in deposits).
12.Omit sections 118 to 118ZD (restrictions on relief for losses...
13.In section 187(10) (interpretation of sections 185 and 186 etc)...
14.Omit Chapter 2 of Part 6 (matters which are distributions)....
16.Omit section 231 (tax credits for certain recipients of qualifying...
17.Omit section 231AA (no tax credit for borrower under stock...
18.Omit section 231AB (no tax credit for original owner under...
19.In section 231B(12) (consequences of certain arrangements to pass on...
20.Omit section 234 (information relating to distributions).
21.Omit section 234A (information relating to distributions: further provisions).
22.Omit Chapter 6 of Part 6 (miscellaneous and supplemental).
23.In section 337A (computation of company's profits or income: exclusion...
24.Omit section 338 (charges on income deducted from total profits)....
26.Omit section 339 (charges on income: donations to charity).
29.Omit section 343 (company reconstructions without a change of ownership)....
30.Omit section 343ZA (transfers of trade to obtain balancing allowances)....
31.Omit section 343A (company reconstructions involving business of leasing plant...
32.Omit section 344 (company reconstructions: supplemental).
33.In section 369(6) (mortgage interest payable under deduction of tax)...
35.Omit section 397 (restriction of loss relief in case of...
36.In section 398 (transactions in deposits) for “section 396” substitute...
40.Omit Chapter 1 of Part 11 (close companies: interpretation).
41.Omit Chapter 2 of Part 11 (close companies: charges to...
52.Omit section 467 (exemption for trade unions and employers' associations)....
57.Omit section 477A (building societies: loan relationships).
58.Omit section 486 (industrial and provident societies and co-operative associations)....
61.Omit section 490 (companies carrying on a mutual business or...
62.Omit section 492 (treatment of oil extraction activities etc for...
64.Omit sections 494 to 494A (loan relationships etc, sale and...
66.(1) Omit section 496 (tariff receipts and tax-exempt tariffing receipts)....
68.Omit sections 500 to 501B (deduction of PRT, interest on...
71.Omit section 503 (letting of furnished holiday accommodation).
73.Omit section 506 (charitable and non-charitable expenditure).
74.Omit section 506A (transactions with substantial donors).
76.Omit section 506C (sections 506A and 506B: supplemental).
77.Omit section 507 (the National Heritage Memorial Fund, the Historic...
80.Omit section 510A (European Economic Interest Groupings).
82.Omit section 513 (British Airways Board and National Freight Corporation)....
83.Omit section 517 (issue departments of Reserve Bank of India...
87.In section 552A(11) (tax representatives) for “Section 839” substitute “...
89.Omit section 587B (gifts of shares, securities and real property...
90.Omit section 587BA (qualifying interests in land held jointly).
91.Omit section 587C (supplementary provision for gifts of real property)....
92.Omit section 687A (discretionary payments by trustees to companies).
93.Omit section 689B (order in which trustees' expenses are to...
94.Omit Chapter 1 of Part 17 (cancellation of corporation tax...
96.Omit section 736B (deemed manufactured payments in the case of...
97.In section 749B(3) (interests in companies) for “Part VI” substitute...
98.In section 750(3)(c)(i) (territories with a lower level of taxation)...
99.In section 751(6)(b) (accounting periods and creditable tax) for “section...
100.In section 755D(10) (“control” and the two “40 per cent”...
101.(1) Amend section 756 (interpretation and construction of Chapter 4)...
102.Omit sections 767A to 769 (change in ownership of company)....
104.(1) Omit sections 774A to 774G (factoring of income receipts...
106.(1) Omit sections 779 to 785 (sale and lease-back etc)....
107.Omit section 785ZA (restrictions on use of losses: leasing partnerships)....
109.Omit section 785B (plant and machinery leases: capital receipts to...
111.Omit section 785D (section 785B: lease of plant and machinery...
112.Omit section 785E (section 785B: expectation that relevant capital payment...
113.(1) Omit section 786 (transactions associated with loans or credit)....
114.In section 806A(2) (eligible unrelieved foreign tax dividends: introductory)—
115.Omit section 808 (restriction on deduction of interest or dividends...
117.(1) Amend section 826 (interest on tax overpaid) as follows....
118.(1) Amend section 828 (orders and regulations made by the...
119.Omit section 830(1) (territorial sea of the United Kingdom).
120.In section 831(3) (interpretation of ICTA) at the appropriate place...
121.Omit section 832 (interpretation of the Corporation Tax Acts).
122.Omit section 834 (interpretation of the Corporation Tax Acts).
124.Omit section 834B (meaning of “UK property business” and “overseas...
126.Omit section 837A (meaning of “research and development”).
127.Omit section 837B (meaning of “oil and gas exploration and...
131.Omit section 840 (meaning of “control” in certain contexts).
134.Omit section 841 (meaning of “recognised stock exchange” etc).
137.Omit section 842B (meaning of “property investment LLP”).
138.In paragraph 5(2) of Schedule 10 (further provisions relating to...
140.Omit Schedule 18 (group relief: equity holders and profits or...
141.Omit Schedule 18A (group relief: overseas losses of non-resident companies)....
142.(1) Amend Schedule 19B (petroleum extraction activities: exploration expenditure supplement)...
143.Omit Schedule 19C (petroleum extraction activities: ring fence expenditure supplement)....
144.Omit Schedule 20 (charitable companies: qualifying investments and loans).
145.Omit Schedule 23A (manufactured dividends and interest).
146.(1) Amend Schedule 24 (assumptions for calculating chargeable profits etc)...
147.(1) Amend Schedule 25 (cases where section 747(3) of ICTA...
148.(1) Amend Schedule 26 (reliefs against liability for tax in...
149.Omit Schedule 28A (change in ownership of company with investment...
153.In section 12AB(5) (partnership return to include partnership statement), in...
154.In section 12B(4A) (records to be kept for purposes of...
155.In section 59E(11) (further provision as to when corporation tax...
156.(1) Amend section 87A (interest on overdue corporation tax etc)...
158.(1) Amend section 109 (corporation tax on close companies in...
159.In section 118(1) (interpretation)— (a) in the definition of “company”...
161.(1) Amend section 3 (allowance of expenditure) as follows.
162.(1) Amend section 5 (allowance of abortive exploration expenditure) as...
163.In section 6(4)(b) (allowance of unrelievable loss from abandoned field)...
164.In section 21(2) (citation etc)— (a) at the appropriate place...
165.(1) Amend Schedule 3 (petroleum revenue tax: miscellaneous provisions) as...
166.(1) Amend Schedule 4 (provisions supplementary to sections 3 and...
167.In Schedule 5 (allowance of expenditure) in paragraph 2B(2) for...
Solicitors (Northern Ireland) Order 1976 (S.I. 1976/582 (N.I. 12))
197.In section 80B(1) (intermediaries: supplementary) for “section 839 of the...
198.In section 80D(2)(a) (repurchasers and stock lending: replacement stock on...
199.In section 88B(1) (intermediaries: supplementary) for “section 839 of the...
200.In section 89AB(2)(a) (section 87: exception for repurchasers and stock...
201.In section 90(9)(b) (section 87: other exceptions) for “section 416...
Local Government Finance Act 1988
206.The Local Government Finance Act 1988 is amended as follows....
207.In section 43(6)(b) (occupied hereditaments: liability) for “Schedule 18 to...
209.In section 67(10A) (interpretation: other provisions)— (a) for “Schedule 18...
210.In paragraph 7(9) of Schedule 5 (non-domestic rating: exemption) for...
Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12))
Taxation of Chargeable Gains Act 1992
225.The Taxation of Chargeable Gains Act 1992 is amended as...
226.In section 8(1) (company's total profits to include chargeable gains)...
227.In section 13(12) (attribution of gains to members of non-resident...
228.In section 37 (consideration chargeable to tax on income) after...
229.In section 39 (exclusion of expenditure by reference to tax...
231.In section 117(1) (meaning of qualifying corporate bond) for the...
232.In section 125(6) (shares in close company transferring assets at...
234.In section 135(4) (exchange of securities for those in another...
235.In section 140L(1)(c)(i) (interpretation) for “section 832 of the Taxes...
236.In section 151BA (CITR: identification of securities of shares on...
237.In section 151BB (CITR: rights issues etc) in subsection (5)(b)...
238.In section 151C(5) (strips) for “section 840ZA of the Taxes...
239.In section 151D(5) (corporate strips) for “section 840ZA of the...
240.In section 161 (appropriations to and from stock) after subsection...
241.In section 165A(14) (meaning of “holding company” etc), in the...
243.In section 171(2)(da) (transfers within a group: general provisions) for...
244.(1) Amend section 179 (company ceasing to be a member...
245.In section 184H(5)(b) (meaning of excluded arrangements) for “section 779(1)...
246.In section 190(13) (tax recoverable from another group company or...
247.(1) Amend section 192 (tax exempt distributions) as follows.
248.In section 198(5)(b) (replacement of business assets used in connection...
249.In section 212(1)(c) (annual deemed disposal of holdings of unit...
250.After section 217C insert— Industrial and provident societies and co-operatives...
252.In section 228 (conditions for relief: supplementary) for subsection (10)...
253.In section 239(7) (employee trusts) for “in section 417(1) of...
255.In the title to section 256A (attributing gains to the...
256.In the title to section 256B (how gains are attributed...
257.After section 256B insert— Attributing gains to the non-exempt amount:...
258.(1) Amend section 257 (gifts to charities etc) as follows....
259.In section 263B(7) (stock lending arrangements), in the definition of...
260.In section 263E(1)(a) (structured finance arrangements) before “(disregard” insert “...
261.(1) Amend section 271 (other miscellaneous exemptions) as follows.
262.In section 276(2)(d) (the territorial sea and the continental shelf)...
263.In section 286(3A)(b) (connected persons: interpretation) for “section 840 of...
265.In paragraph 7(3)(a) of Schedule 3 (assets held on 31...
266.(1) Amend Schedule 5 (attribution of gains to settlors with...
267.(1) Amend Schedule 5AA (meaning of “scheme of reconstruction”) as...
269.(1) Amend Schedule 7AC (exemptions for disposals by companies with...
Electricity (Northern Ireland) Order 1992 (S.I. 1992/231 (N.I. 1))
Housing (Northern Ireland) Order 1992 (S.I. 1992/1725 (N.I. 15))
310.Omit section 98 (recovery of tax payable by non-resident company)....
311.In section 119(9) (transfer of land to connected company) for...
312.In section 120(7) (exceptions) for “section 839(3) of the Taxes...
313.In section 121(8) (grant of lease to connected company) for...
315.(1) Amend Schedule 15 (the corporate venturing scheme) as follows....
317.Omit Schedule 28 (recovery of tax payable by non-resident company)....
318.In Schedule 34 (supplementary provisions) in paragraph 3(4)(b) for “section...
324.In section 38B (general exclusions applying to section 38A) in...
325.In section 45F(3) (expenditure on plant and machinery for use...
326.In section 56(1A) (amount of allowances and charges) for “section...
327.In section 60(1)(c) (meaning of “disposal receipt”) after “or” insert...
328.In section 63(2) (cases in which disposal value is nil)—...
329.In section 70E(2B) (disposal events and disposal values)—
330.In section 70H(1) (lessee: requirement for tax return treating lease...
331.In section 70V(4) (tax avoidance involving international leasing) for “section...
332.In section 99 (the monetary limit) for subsection (5) substitute—...
333.In section 104F(10) (special rate cars: discontinued activity continued by...
334.In section 108(1)(b)(i) (effect of disposal to connected person on...
335.In section 112(1)(b)(i) (excess allowances: connected persons) for “section 343(1)...
336.In section 115(1)(c)(i) (prohibited allowances: connected persons) for “section 343(1)...
337.In section 131(7) (effect of postponement)— (a) for “section 403ZB(2)...
338.In section 138(2)(b) (limit on amount deferred) for “section 393...
339.In section 154(3)(b)(ii) (further registration requirement) for “section 343(2) of...
340.In section 155(1)(b)(ii) (change in persons carrying on qualifying activity)...
341.In section 156(2)(b) (connected persons) for “section 343(2) of ICTA”...
342.In section 158 (members of same group) for “Chapter IV...
343.In section 162(2) (ring fence trade a separate qualifying activity)—...
344.(1) Amend section 220 (allocation of expenditure to a chargeable...
345.In section 228H(1A)(b) (sections 228A to 228G: supplementary) for “section...
346.In section 228M(2) (other definitions for the purposes of s.228K)—...
347.In section 249(2) (furnished holiday lettings business) for “Section 503...
348.In section 253(7) (companies with investment business) for “sections 768B(8)...
349.In section 260(7) (special leasing: corporation tax (excess allowance)) in...
350.In section 261 (special leasing: life assurance business) in paragraph...
351.In section 261A(3) (special leasing: leasing partnerships)—
353.In section 355(6) (buildings for miners etc: carry-back of balancing...
354.In section 362(2) (meaning of “husbandry”) for “section 154(3) of...
355.In section 416B(5) (expenditure incurred by company for purposes of...
356.In section 420(b) (meaning of “disposal receipt”) after “or” insert...
357.In section 476(1)(b) (disposal value of patent rights) after “or”...
358.In section 505(1) (qualifying dwelling-houses: exclusions), in paragraph (a) of...
359.After section 560 insert— Transfers of trade without a change...
360.In section 561(5) (transfer of division of UK business) for...
361.In section 561A(2) (transfer of asset by reason of cross-border...
362.In section 575A(1) (section 575: supplementary) in the definition of...
363.In section 577(1) (other definitions), in the definition of “dual...
364.(1) Amend Schedule A1 (first-year tax credits) as follows.
365.(1) Amend Schedule 1 (abbreviations and defined expressions) as follows....
370.Omit section 58 (relief for community amateur sports clubs).
371.In section 63(2)(a) (first year allowances for expenditure wholly for...
374.Omit Schedule 18 (relief for community amateur sports clubs).
375.In paragraph 8(4) of Schedule 34 (stamp duty: recovery of...
377.In Schedule 37 (supplementary provisions) in paragraph 2(4)(b) for “section...
Income Tax (Earnings and Pensions) Act 2003
378.The Income Tax (Earnings and Pensions) Act 2003 is amended...
379.In section 24(6)(b) (limit on chargeable overseas earnings where duties...
380.In section 51(5) (conditions of liability where intermediary is a...
381.In section 60(1)(a) (meaning of associate) for “section 417(3) and...
382.In section 61(1) (interpretation) in the definition of “associated company”...
383.(1) Amend section 68 (meaning of “material interest” in a...
384.In section 230(4)(c) (the approved amount for mileage allowance payments)...
385.In section 357(2) (business entertainment and gifts: exception where employer's...
386.In section 421H(2) (meaning of “employee-controlled” etc) for “same meaning...
387.In section 446A(3)(b) (application of Chapter) for “section 402(6) of...
388.In section 446K(3)(b) (application of Chapter) for “section 402(6) of...
389.In section 459(3) (transfer of intellectual property by controlled company)...
390.In section 479(9)(b) (amount of gain realised on occurrence of...
391.In section 493(3) (no charge on acquisition of dividend shares)...
392.In section 538(4) (share conversions excluded for the purposes of...
393.In section 549(4)(a) (application of Chapter) for “same meaning as...
394.In section 714(2) (meaning of “donations”), in the definition of...
395.(1) Amend Schedule 1 (abbreviations and defined expressions) as follows....
396.(1) Amend Schedule 2 (approved share incentive plans) as follows....
397.(1) Amend Schedule 3 (approved SAYE option schemes) as follows....
398.(1) Amend Schedule 4 (approved CSOP schemes) as follows.
399.(1) Amend Schedule 5 (enterprise management incentives) as follows.
401.In section 44(11) (contract and conveyance) for “Section 839 of...
402.In section 45(6) (contract and conveyance: effect of transfer of...
403.In section 45A(10) (contract providing for conveyance to third party:...
404.In section 53(2) (deemed market value where transaction involves connected...
405.In section 54(3)(b) (exceptions from deemed market value rule) for...
406.In section 73AB(4) (sections 71A to 72A: arrangements to transfer...
407.In section 75A(5)(b) (anti-avoidance) for “section 839 of the Taxes...
408.In section 101(6) (unit trust schemes) for “Section 469A of...
409.In section 108(1) (linked transactions) for “Section 839 of the...
410.Omit section 148 (meaning of “permanent establishment”).
411.Omit section 150 (non-resident companies: assessment, collection and recovery of...
412.Omit section 152 (non-resident companies: transactions carried out through broker,...
413.(1) Amend section 195 (companies acquiring their own shares) as...
414.In Schedule 4 (stamp duty land tax: chargeable consideration) in...
415.In Schedule 6A (relief for certain acquisitions of residential property)...
416.(1) Amend Schedule 7 (stamp duty land tax: group relief...
418.(1) Amend Schedule 15 (stamp duty land tax: partnerships) as...
419.In Schedule 17A (further provisions relating to leases) in paragraph...
420.In Schedule 20 (stamp duty: restriction to instruments relating to...
421.Omit Schedule 26 (non-resident companies: transactions through broker, investment manager...
Housing (Northern Ireland) Order 2003 (S.I. 2003/412 (N.I. 2))
424.Omit section 50 (generally accepted accounting practice).
425.Omit section 51 (use of different accounting practices within a...
426.In section 59(4) (contractors) for “section 343 of the Taxes...
427.Omit section 83 (giving through the self-assessment return).
428.In section 273(9) (members liable as scheme administrator) for “section...
429.In section 307(2)(b) (meaning of “promoter”)— (a) for “section 840A...
430.In paragraph 4(2) of Schedule 11 (the compliance test) for...
431.(1) Amend Schedule 29A (taxable property held by investment-regulated pension...
432.(1) Amend Schedule 36 (pension schemes: transitional provision and savings)...
434.(1) Amend section 27 (tax exemption for NDA activities) as...
435.(1) Amend section 28 (taxation of activities of the Nuclear...
436.In section 44(2) (extinguishment of BNFL losses for tax purposes)—...
437.In paragraph 3 of Schedule 4 (supplemental taxation provisions for...
438.(1) Amend Schedule 9 (taxation provisions relating to nuclear transfer...
Companies (Audit, Investigations and Community Enterprise) Act 2004
Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc) Order 2004 (S.I. 2004/2030)
Income Tax (Trading and Other Income) Act 2005
444.The Income Tax (Trading and Other Income) Act 2005 is...
445.In section 100(4) (meaning of sale and lease-back arrangement) for...
446.In section 108(3) (gifts of trading stock to charities etc)...
447.For section 148D (lessor under long funding operating lease: periodic...
448.After section 148D insert— Starting value”: general (1) This section is about the meaning of “starting value”...
449.For section 148E substitute— Long funding operating lease: lessor's additional...
450.After section 148E insert— Determination of remaining residual value resulting...
451.For section 148F substitute— Lessor under long funding operating lease:...
452.In section 375(1) (interpretation of sections 373 and 374) for...
453.In section 388(1) (interpretation of sections 386 and 387) for...
454.In section 389(5) (authorised unit trust dividend distributions) for “section...
455.In section 401(7) (relief: qualifying distributions after linked non-qualifying distribution)...
457.After section 401A insert— Power to obtain information (1) An officer of Revenue and Customs may, for the...
458.(1) Amend section 410 as follows. (2) For subsection (1)...
459.After section 410 insert— Conversion etc of bonus share capital...
460.(1) Amend section 412 (cash equivalent of share capital) as...
461.After section 414 insert— Interpretation of Chapter (1) In this Chapter “bonus share capital” means—
462.(1) Amend section 415 (charge to tax under Chapter 6)...
463.In section 419(1)(b) (loans and advances to people who die)...
464.In section 420(1)(b) (loans and advances to trustees of settlements...
465.After section 421 insert— Power to obtain information (1) An officer of Revenue and Customs may, for the...
466.(1) Amend section 456 (securities issued to connected persons etc...
467.In section 460(2) (minor definitions) for “section 840ZA of ICTA”...
468.In section 482(7) (conditions in relation to excepted group life...
469.In section 520(4) (the property categories) for “section 842 of...
470.In section 643(4) (interpretation) for “section 416 of ICTA” substitute...
471.(1) Amend Schedule 2 (transitionals and savings) as follows.
472.(1) Amend Schedule 4 (abbreviations and defined expressions) as follows....
495.In section 69(7) (whether trade is same trade) for “has...
496.In section 136(2) (disposals of new shares) for “one of...
497.In section 139(4) (the control and independence requirement) in the...
498.(1) Amend section 151 (interpretation of Chapter) as follows.
499.In section 170 (persons interested in capital etc of company)—...
500.In section 190 (meaning of “qualifying 90% subsidiary”)—
501.In section 199(3)(c) (excluded activities: provision of services or facilities...
502.In section 232(4)(a) (acquisition of a trade or trading assets)—...
503.In section 257 (minor definitions)— (a) in subsection (1) in...
504.In section 301 (meaning of “qualifying 90% subsidiary”)—
505.In section 310(3)(c) (excluded activities: provision of services or facilities...
506.In section 313 (interpretation)— (a) in subsection (4) for “section...
507.In section 332 (minor definitions etc) in the definition of...
508.In section 340 (application and criteria for accreditation) after subsection...
509.In section 341 (terms and conditions of accreditation) after subsection...
511.(1) Amend section 348 (CITR: tax relief certificates) as follows....
512.In section 355 (securities or shares: no claim after disposal...
513.(1) Amend section 356 (no claim after loss of accreditation...
514.(1) Amend section 361 (disposal of securities or shares during...
515.In section 363 (value received by investor during 6 year...
516.In section 364 (value received by investor during 6 year...
517.In section 365 (receipts of insignificant value to be added...
518.In section 368 (value received if more than one investment)...
520.In section 373 (information to be provided by the investor)...
521.In section 392(4) (loan to buy interest in close company)—...
522.In section 394(5) (meaning of “material interest” in section 393)—...
523.In section 395(6) (meaning of “associate” in section 394) in...
524.In section 413(5) (overview of Chapter) for the words from...
525.In section 426(7) (election by donor: gift treated as made...
526.In section 430(1)(d) (“charity” to include exempted bodies) for “Schedule...
527.In section 432(2) (meaning of “qualifying investment”), in the definition...
528.In section 442(7)(b) (qualifying interests in land held jointly) for...
529.In section 443(5) (calculation of relievable amount where joint disposal...
530.In section 527(2)(a) for “section 214 of ICTA” substitute “...
531.In section 531(2A) (exemption for property income etc) for “section...
536.In section 559(3) (securities which are approved charitable investments), in...
537.In section 576 (manufactured dividends on UK shares: Real Estate...
538.(1) Amend section 577 (statements about manufactured dividends) as follows....
539.In section 591(1) (interpretation of other terms used in Chapter)—...
540.In section 597(1)(d) (deemed interest: cash collateral under stock lending...
541.(1) Amend section 602 (deemed manufactured payments: repos) as follows....
542.(1) Amend section 603 (deemed deductions of tax) as follows....
543.(1) Amend section 604 (deemed increase in repurchase price: price...
544.In section 606 (interpretation of Chapter)— (a) for subsection (2)...
547.In section 772(1) (interpretation of Chapter) for “section 776 of...
548.In section 809ZA (plant and machinery leases: capital receipts to...
550.In section 809ZC(1) (section 809ZA: lease of plant and machinery...
551.After section 809ZD insert— Capital payment”, “relevant capital payment” etc...
553.In section 836(3) (jointly held property) for “section 254 of...
554.In section 899(5) (meaning of “qualifying annual payment”) for paragraph...
555.In section 918 (manufactured dividends on UK shares: Real Estate...
556.(1) Amend section 928 (chargeable payments connected with exempt distributions)...
557.In section 936(2) (recipients who are to be paid gross)—...
559.In section 972(6) (regulations under section 971) for “section 121(2)(c)...
561.(1) Amend section 974 (regulations under section 973) as follows....
563.In section 991 (meaning of “bank”) after subsection (4) insert—...
564.In section 992(2) (meaning of “company”) for “section 468 of...
565.In section 994(1) (meaning of “connected” person: supplementary) in the...
566.In section 997(5) (meaning of “international accounting standards”) for “section...
567.(1) Amend section 999 (meaning of “local authority”) as follows....
568.In section 1000 (meaning of “local authority association”) for subsections...
569.In section 1016(2) (table of provisions to which that section...
570.In section 1017 (abbreviated references to Acts) at the appropriate...
571.(1) Amend Schedule 2 (transitional and savings) as follows.
577.In section 6(3) (charge and main rates for financial year...
578.Omit section 7 (small companies' rates and fractions for financial...
579.In section 165(1) (interpretation) at the appropriate place insert— “CTA...
580.(1) Amend Schedule 19 (reduction of basic rate of income...
581.(1) Amend Schedule 20 (leases of plant or machinery) as...
582.(1) Amend Schedule 36 (information and inspection powers) as follows....
583.In paragraph 7(4) of Schedule 41 (potential lost revenue)—
Corporation Tax Act 2009 (c. 4)
590.In section 20(3) (profits attributable to permanent establishment: introduction) for...
591.In section 25(3) (non-UK resident banks: introduction) for “section 840A...
592.In section 39(3) (profits of mines, quarries and other concerns)...
593.In section 57 (car hire: supplementary)— (a) in subsection (2)(a)...
594.In section 87(5) (expenses of research and development) for “section...
595.In section 88(1)(a) (payments to research associations, universities etc)—
596.In section 97(4) (meaning of sale and lease-back arrangement) for...
597.(1) Amend section 105 (gifts of trading stock to charities...
598.In section 132(5) (dividends etc granted by industrial and provident...
599.In section 168 (connected persons) in paragraph (a) for “section...
600.After section 221 insert— Sums to which sections 217 to...
601.In section 260(3) (mutual business) for “section 488 of ICTA”...
602.In section 264(2) (overview of Chapter) for paragraph (a) substitute—...
603.In section 269(2)(b) (capital allowances and loss relief) for “Chapter...
604.In section 297(5)(c) (trading credits and debits to be brought...
606.In section 345(1)(b) (transferee leaving group otherwise than because of...
607.In section 346(1) (transferee leaving group because of exempt distribution)—...
608.In section 364(5) (introduction to Chapter) for “section 403C of...
610.(1) Amend section 376 (interpretation of section 375) as follows....
611.In section 383(8) (lending between partners and the partnership) for...
612.(1) Amend section 390 (meaning of available profits) as follows....
613.In section 410(5) (exception to section 409) in the definition...
616.(1) Amend section 443 (restriction of relief for interest where...
617.In section 448(1)(c) (exchange gains and losses on debtor relationships:...
618.(1) Amend section 457 (basic rule for deficits: carry forward...
619.In section 459(2) (claim to set off deficit against profits...
620.(1) Amend section 461 (claim to set off deficit against...
621.In section 463(5) (profits available for relief under section 462)—...
622.In section 464(3) (priority of Part for corporation tax purposes)—...
623.In section 465(3) (exclusion of distributions except in tax avoidance...
624.In section 476(1) (other definitions)— (a) in the definition of...
625.In section 486F(2)(a) (meaning of “income stream transfer”) for “Part...
626.In section 486G(2) (meaning of “relevant receipts”) for “paragraph 1(2)...
627.(1) Amend section 488 (meaning of “open-ended investment company etc”)...
628.(1) Amend section 493 (the qualifying investments test) as follows....
629.In section 495(3)(a)(ii) (qualifying holdings) for “section 468A(3) of ICTA”...
630.In section 502(1)(a) (meaning of “financial institution”) for “section 840A...
631.In section 518(2)(c) (investment bond arrangements: treatment as securities) for...
632.(1) Amend section 519 (investment bond arrangements: other provisions) as...
633.In section 520(2)(b) (provision not at arm's length: non-deductibility of...
634.In section 521D(5) (excepted shares) for the words from “Chapter...
635.In section 539(7) (introduction to Chapter 9 of Part 6)...
636.In section 540(3) (manufactured interest treated as interest under loan...
637.(1) Amend section 541 (debits for deemed interest under stock...
638.In section 606H(11) (other interpretative provisions) for “section 840ZA of...
639.In section 629(5) (tax avoidance), in the definition of “tax...
640.In section 631(1) (transferee leaving group otherwise than because of...
641.In section 632(1) (transferee leaving group because of exempt distribution)—...
642.In section 691(6) (meaning of “unallowable purpose”) for “section 840ZA...
644.In section 753(3)(b) (treatment of non-trading losses) for “(see section...
645.In section 768 (company cannot be member of more than...
646.In section 772 (equity holders and profits or assets available...
647.In section 773(1) (supplementary provisions) for “section 838 of ICTA”...
648.In section 775(4)(b) (transfers within a group) for “section 404...
649.In section 777(3)(e) (relief on realisation and reinvestment: application to...
650.In section 784 (groups with a relevant connection) for subsection...
651.In section 787(5) (company ceasing to be member of group...
652.In section 793(4)(b) (further requirements about elections) for “section 404...
653.(1) Amend section 796 (interpretation of section 795) as follows....
654.In section 814(5) (research and development) for “section 837A of...
655.In section 818(4)(b) (company reconstruction involving transfer of business) for...
656.In section 826(3)(c) (amalgamation of, or transfer of engagements by,...
657.(1) Amend section 841 (“participator” and “associate”) as follows.
658.In section 847(5)(a) (transfers involving other taxes) for “section 209...
659.In section 931B(b) (exemption of distributions received by small companies)...
660.In section 931D(b) (exemption of distributions received by companies that...
661.In section 931V(2) (meaning of “scheme” and “tax advantage scheme”)...
662.Omit section 968 (meaning of “personal representatives”) (including the italic...
663.In section 971(2)(b) (overview of Chapter) for “section 7(2) of...
664.In section 974(6) (charge to tax under Chapter 6) for...
665.In section 1004(9) (groups, consortiums and commercial associations of companies)...
666.In section 1041 (“research and development”) for “section 837A of...
667.(1) Amend section 1048 (treatment of deemed trading loss under...
668.In section 1049(3) (restriction on consortium relief) for “under section...
669.(1) Amend section 1056 (amount of unrelieved trading loss) as...
670.In section 1062(2) (restriction on losses carried forward where tax...
675.In section 1116(4)(a) (meaning of “the actual reduction in tax...
677.(1) Amend section 1153 (amount of unrelieved loss) as follows....
678.(1) Amend section 1158 (restriction on losses carried forward where...
679.In section 1179 (other definitions) for the definition of “UK...
680.In section 1209(2) (restriction on use of losses while film...
681.(1) Amend section 1210 (use of losses in later periods)...
683.In section 1219 (expenses of management of a company's investment...
684.In section 1220(5)(b) (meaning of “unallowable purpose”) for “section 840ZA...
685.In section 1221(1) (amounts treated as expenses of management)—
686.(1) Amend section 1223 (carrying forward expenses of management and...
687.In section 1225(3) (accounts conforming with GAAP) for “section 1311”...
688.In section 1229(6) (claw back of relief) for “section 1311”...
689.In section 1248 (expenses in connection with arrangements for securing...
690.In section 1256(2) (overview) for “section 116 of ICTA (arrangements...
691.(1) Amend section 1262 (allocation of firm's profits or losses...
692.Before section 1302 insert— Qualifying charitable donations In calculating a company's income from any source for corporation...
693.In section 1306(3)(a) (losses calculated on same basis as miscellaneous...
694.(1) Amend section 1307 (apportionment etc of miscellaneous profits and...
695.In section 1308(7) (expenditure brought into account in determining value...
696.Omit section 1311 (apportionment to different periods) (including the italic...
697.In section 1312 (abbreviated references to Acts) insert at the...
698.(1) Amend section 1316 (meaning of “connected” persons and “control”)...
699.Omit section 1317 (meaning of “farming” and related expressions).
703.(1) Amend Schedule 2 (transitionals and savings) as follows.
704.(1) Amend Schedule 4 (index of defined expressions) as follows....
707.In section 7(3) (charge and main rates for financial year...
708.In section 8(4) (small companies' rates and fractions for financial...
709.Omit section 38 (corporation tax: foreign currency accounting).
710.In section 45(6) (power to enable dividends of investment trusts...
711.Omit section 90 (supplementary charge: reduction for certain new oil...
712.In section 126(1) (interpretation) at the appropriate place insert— “CTA...
713.In Schedule 3 (VAT: supplementary charge and orders changing rate)...
714.(1) Amend paragraph 3 of Schedule 6 (temporary extension of...
715.Omit Schedule 18 (corporation tax: foreign currency accounting).
718.(1) Amend Schedule 33 (long funding leases of films) as...
719.In Schedule 35 (pensions: special annual allowance charge) in paragraph...
720.Omit Schedule 44 (supplementary charge: reduction for certain new oil...
721.(1) Amend paragraph 18 of Schedule 46 (duties of senior...
722.In Schedule 53 (late payment interest) in paragraph 6 for...
723.In Schedule 55 (penalty for failure to make returns etc)...
724.(1) Amend Schedule 61 (alternative finance investment bonds) as follows....
Part 12 Charitable companies etc
Part 14 Co-operative housing associations and self-build societies
Part 22 Use of different accounting practices within a group
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