- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2013)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 17/07/2013
Point in time view as at 01/04/2013.
Corporation Tax Act 2010, SCHEDULE 4 is up to date with all changes known to be in force on or before 30 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Section 1182
abandonment guarantee (in Chapter 4 of Part 8) | section 292(6) |
accountancy rental earnings (in Part 21) | section 897(1) |
accountancy rental excess (in Part 21) | section 937 |
accounting period | section 1119 |
accounting period 1 (in Part 12) | section 609 |
accounts (of a UK resident company) (in Chapter 4 of Part 2) | section 17(1) |
accounts (in Chapter 2 of Part 16) | section 774 |
[F1acquisition value of a qualifying investment (in Chapter 3 of Part 6) | section 210A] |
Act | section 1119 |
the actual accounting period (in Chapter 3 of Part 14) | section 678(4) |
the actual accounting period (in Chapter 4 of Part 14) | section 695(4) |
[F2“additionally-developed oil field (in Chapter 7 of Part 8) | section 349A] |
adjusted ring fence profits (in Chapter 7 of Part 8) | section 357 |
allowable loss | TCGA 1992 (applied by section 1119) |
amount of profits which represents a relevant gain (in Chapter 4 of Part 14) | section 693 |
another person (in Part 18) | section 825 |
arrangements (in Chapter 2 of Part 16) | section 775 |
arrangements (in Chapter 3 of Part 22) | section 962(1) |
[F3arrangements (in Part 21C) | section 939I] |
[F4ascribed value (in relation to plant or machinery) (in Chapters 3 to 6 of Part 9) | section 437A] |
asset (in Part 12) | section 608(1) |
asset (in Part 21) | section 937 |
asset “involved” in a business (in Part 12) | section 608(3) |
asset representing the leased asset (in Part 21) | section 937 |
assets “used” in a business (in Part 12) | section 608(2) |
assignment (in relation to Scotland) | 1166(1) |
associate (in Part 7) | section 268 |
associate (in Part 10) | section 448 |
associated (in Chapter 1 of Part 19) | section 847 |
associated company (in Part 3) | section 25(4) |
associated company (in Part 8) | section 271 |
associated company (in Chapter 3 of Part 9) | section 408 |
associated company (in Chapter 4 of Part 9) | section 430 |
associated company (in Part 10) | section 449 |
associated with a company (in Chapter 2 of Part 6) | section 201 |
associates (in Chapter 4 of Part 19) | section 882 |
augmented profits (in Part 3) | section 32 |
authorisation day (in Chapter 7 of Part 8) | section 357 |
authorisation of development of an oil field (in Chapter 7 of Part 8) | section 351 |
authorised unit trust | sections 616 and 619 (applied by section 1119) |
available income and gains (of a charitable company) (in Part 11) | section 515(4) |
basic rate | section 1119 |
benefit associated with a payment (in Chapter 2 of Part 6) | section 196 |
body (in Part 7) | section 269(1) |
body of persons | section 1119 |
bonus shares (in Chapter 5 of Part 4) | section 90(1) |
bonus shares (in Part 7) | section 269(1) |
building society | section 1119 |
business of leasing plant or machinery (in Chapter 3 of Part 9) | sections 387 to 391 |
business of leasing plant or machinery (in Chapter 4 of Part 9) | sections 410 to 414 |
capital (in Part 18) | section 833(1) |
capital allowance | section 1119 |
capital payment (in Chapter 2 of Part 20) | section 893(2) |
capital sum (in Chapter 4 of Part 19) | section 883 |
carried-back amount (in Chapter 4 of Part 2) | section 17(2) |
carried-forward amount (in Chapter 4 of Part 2) | section 17(3) |
carry-forward losses (in Chapter 7 of Part 4) | section 95 |
the CDFI (in Part 7) | sections 219(2) and 253 |
cessation (in Part 12) | section 607(2) |
the change in ownership (in Chapter 2 of Part 14) | section 673(5) |
the change in ownership (in Chapter 3 of Part 14) | section 677(6) |
the change in ownership (in Chapter 4 of Part 14) | section 692(7) |
change in the ownership of a company (in Part 14) | section 719 |
the charge to corporation tax on income | section 2(3) of CTA 2009 (applied by section 1119) |
chargeable gain | TCGA 1992 (applied by section 1119) |
chargeable payment (in Chapter 5 of Part 23) | section 1088 |
chargeable period (except in Part 8) | section 1119 |
chargeable period (in Part 8) | section 278 |
chargeable profits | section 19 of CTA 2009 (applied by section 1119) |
charitable company F5... | [F6paragraph 1 of Schedule 6 to FA 2010] |
charitable trade (in Part 11) | section 479 |
charity (except in Chapters 2 and 3 of Part 6) | [F7paragraph 1 of Schedule 6 to FA 2010] |
charity (in Chapter 2 of Part 6) | [F8paragraph 1 of Schedule 6 to FA 2010 (and see section 202 of this Act)] |
charity (in Chapter 3 of Part 6) | [F9paragraph 1 of Schedule 6 to FA 2010 (and see section 217 of this Act)] |
[F3charity (in Part 21C) | paragraph 1 of Schedule 6 to FA 2010 (and see also section 939I)] |
CITR (in Part 7) | section 218 |
the claimant company (in Part 5) | section 188 |
the claim period (in Part 5) | section 188 |
close company | Chapter 2 of Part 10 |
close investment-holding company (in Part 3) | section 34(1) |
commencement (in relation to the term of a lease) (in Chapter 2 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 381(1)) |
the commencement period (in Chapter 5 of Part 8) | section 309 |
company (except where otherwise indicated) | section 1121 |
company (in Chapter 7 of Part 4) | section 92(4) |
company (in Part 5) | section 188 |
company (in Chapters 3 to 6 of Part 9) | section 437(2) |
company (in Part 12) | section 609 |
company (in Chapter 6 of Part 13) | section 641(5) |
the company (in Chapter 2 of Part 14) | section 673(5) |
the company (in Chapter 3 of Part 14) | section 677(6) |
the company (in Chapter 4 of Part 14) | section 692(7) |
company (in Part 15) | section 751 |
company (in Part 18) | section 833(3) |
company (in Chapter 7 of Part 22) | section 973(3) |
F10. . . | F10. . . |
company concerned in an exempt distribution (in Chapter 5 of Part 23) | section 1090 |
company owned by a consortium (and related expressions) (in Chapters 3 to 6 of Part 9) | section 397 |
company's percentage share in the profits or loss of a business (in Chapter 4 of Part 9) | section 416 |
company UK REIT (in Part 12) | section 524(5) |
company wholly owned by a charity (in Chapter 2 of Part 6) | section 200 |
company with investment business (in Part 14) | section 729 |
connected | section 1122 (applied by section 1176(1)) |
consortium case (in Chapter 7 of Part 22) | section 977(4) |
contributing participator (in Chapter 4 of Part 8) | section 296(3) |
control (except where otherwise indicated) | section 1124 (applied by section 1176(2)) |
control (in Part 10) | sections 450 and 451 |
control (in Chapter 6 of Part 14) | section 707 |
control (in Chapter 5 of Part 23) | section 1099(1) |
corporation tax advantage (in Part 15) | section 732(1) |
corresponding bonus shares (in Chapter 5 of Part 4) | section 90(1), (2) |
counteraction notice (in Part 15) | section 746(3) |
creditor quasi-repo (in Chapter 5 of Part 17) | section 807 |
creditor repo (in Chapter 5 of Part 17) | section 807 |
cumulative accountancy rental excess (in Part 21) | section 937 |
cumulative normal rental excess (in Part 21) | section 937 |
the current lessor (in Part 21) | section 937 |
debtor quasi-repo (in Chapter 5 of Part 17) | section 807 |
debtor repo (in Chapter 5 of Part 17) | section 807 |
deduction by way of relevant corporation tax relief (in Chapter 1 of Part 19) | section 837 |
deduction by way of relevant corporation tax relief (in Chapter 2 of Part 19) | section 860 |
deduction by way of relevant tax relief (in Chapter 4 of Part 19) | section 886 |
default payment (in Chapter 4 of Part 8) | section 296(3) |
the defaulter (in Chapter 4 of Part 8) | section 296(3) |
deposit-taking trade (in Chapter 6 of Part 13) | section 641(6) |
derivative contract | Part 7 of CTA 2009 (applied by section 1119) |
designated area (in Part 8) | section 278 |
director (in Part 10) | section 452 |
disposal (in Part 7) | section 266 |
disposal of an asset (in Chapter 2 of Part 16) | section 776(3) |
disposal-related liability (in Chapter 3 of Part 6) | section 212(1) |
disposal-related obligation (in Chapter 3 of Part 6) | section 211 |
disposing of land (in Part 18) | section 816 |
dispositions of interests in land outside the United Kingdom (in Chapter 1 of Part 19) | section 848 |
dissolution event (in Chapter 5 of Part 13) | section 626(4) |
the distributing company (in Chapter 5 of Part 23) | section 1079 |
distribution | Chapters 2 to 5 of Part 23 |
dividends (in Part 15) | section 751 |
[F3the donor (in Part 21C) | section 939C(3)] |
double taxation arrangements (in Part 5) | section 186(3) |
double taxation exempt (in Part 5) | section 186(1) |
[F11economic loss (in Part 21B) | section 938F] |
[F11economic profit (in Part 21B) | section 938F] |
EEA accounting period (in Chapter 3 of Part 5) | section 112 |
EEA amount (in Chapter 3 of Part 5) | section 112 |
EEA related company (in Chapter 3 of Part 5) | section 112 |
EEA territory (in Chapter 3 of Part 5) | section 112 |
[F2eligible oil field (in Chapter 7 of Part 8) | section 357] |
eligible sport (in Chapter 9 of Part 13) | section 661(1) |
enactment (in Chapter 6 of Part 22) | section 972(1) |
entry (in Part 12) | section 607(1) |
equity holder (in Chapter 10 of Part 12) | section 598(1) |
estate in land (in relation to Scotland) | section 1166(1) |
excluded company (in Chapter 5 of Part 4) | section 90(1) |
excluded lease of background plant or machinery for a building (in Chapters 3 to 6 of Part 9) | section 70R of CAA 2001 (applied by section 437(3)) |
[F12exclusive licence (in Part 8A) | section 357BA] |
exempt distribution (in Chapter 5 of Part 23) | section 1075(2) |
farming | section 1125 |
the final year (in Chapter 5 of Part 13) | section 626(2) and (3) |
[F12finance income (in Part 8A) | section 357CB] |
finance lease (in Chapters 3 to 6 of Part 9) | section 437(4) |
the finance lease test (in Chapter 2 of Part 9) | section 70N of CAA 2001 (applied by section 381(1)) |
finance lessor (in Part 21) | section 937 |
the 5 year period (in Part 7) | section 223 |
fixture (in Chapters 3 to 6 of Part 9) | section 437(5) |
for accounting purposes (except in Part 21) | section 1127(4) |
for accounting purposes (in Part 21) | section 937 |
forestry | section 1119 |
franked investment income | section 1126 |
functional currency (in Chapter 4 of Part 2) | section 17(4) |
generally accepted accounting practice | section 1127(1), (3) |
grossing up | section 1128 |
group (in Chapter 5 of Part 4) | section 90(1) |
[F12group (in Part 8A) | section 357GD] |
group (in Part 12) | section 606 |
[F11group (in Part 21B) | section 938E] |
group (in Chapter 5 of Part 23) | section 1099(1) |
[F11a group mismatch scheme (in Part 21B) | section 938B] |
group relief | section 97(2) |
group UK REIT (in Part 12) | section 523(5) |
the guarantor (in Chapter 4 of Part 8) | section 292(6) |
hire-purchase agreement | section 1129 |
holding company (in Chapter 5 of Part 4) | section 90(1) |
holding company (in Part 5) | section 185(2) |
holding company (in Chapter 5 of Part 23) | section 1099(1) |
in respect of shares in the company (in relation to a company which is a member of a 90% group) (in Part 23) | section 1113(1) |
in respect of securities of the company (in relation to a company which is a member of a 90% group) (in Part 23) | section 1114(1) |
inception (in Chapter 2 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 381(1)) |
income | section 1119 |
information (in Chapter 6 of Part 22) | section 972(1) |
F13. . . | F13. . . |
interest (in Part 7) | section 256(1) |
interests in land outside the United Kingdom (in Chapter 1 of Part 19) | section 848 |
international accounting standards | section 1127(5) |
[F12invention (in Part 8A | section 357GE] |
the invested amount (in Part 7) | section 222 |
the investment (in Part 7) | section 219(1) |
investment company (in Chapter 5 of Part 4) | section 90(1) |
the investment date (in Part 7) | section 223 |
investment manager (in Chapter 2 of Part 24) | section 1150(1) |
investment transaction (in Chapter 2 of Part 24) | section 1150 |
investment trust | section 1158 |
the investor (in Part 7) | sections 219(1) and 253 |
[F12item (in Part 8A) | section 357GE] |
joint venture company (in Chapter 10 of Part 12) | section 584(1) |
joint venture group (in Chapter 10 of Part 12) | section 584(2) |
lease (in Chapter 2 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 381(1)) |
lease (in Chapter 1 of Part 19) | section 846(2) |
lease (in Chapter 2 of Part 19) | section 862(2), (3) |
lease (in Chapter 3 of Part 19) | section 868 |
lease (in Chapter 4 of Part 19) | section 884 |
lease (in Chapter 1 of Part 20) | section 889(1) |
lease (in Chapter 2 of Part 20) | section 894(2) |
lease (in Part 21) | section 937 |
lease of plant or machinery (in Chapter 2 of Part 20) | section 894(3) |
the leasing arrangements (in Part 21) | section 937 |
lessee (in Chapter 2 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 381(1)) |
lessee (in Chapter 2 of Part 19) | section 862(4) |
the lessee (in Part 21 ) | section 937 |
lessor (in Chapter 2 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 381(1)) |
lessor (in Chapter 2 of Part 19) | section 862(4) |
the lessor (in Part 21) | section 937 |
licensee (in Chapter 7 of Part 8) | section 357 |
linked (in relation to a person) (in Chapter 6 of Part 14) | section 706 |
linked (in relation to a person) (in Chapter 2 of Part 19) | section 861(1) |
loan (in Part 7) | section 256(1) |
loan creditor (in Part 10) | section 453 |
loan relationship | Part 5 of CTA 2009 (applied by section 1119) |
local authority | section 1130 |
local authority association | section 1131 |
long funding finance lease (in Chapter 2 of Part 9) | section 381(2) |
long funding finance lease (in Chapters 3 to 6 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 437(1) and (6)) |
long funding lease (in Chapter 2 of Part 9) | section 70G of CAA 2001 (applied by section 381(1)) |
long funding lease (in Chapters 3 to 6 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 437(1) and (6)) |
long funding operating lease (in Chapter 2 of Part 9) | section 381(2) |
long funding operating lease (in Chapters 3 to 6 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 437(1) and (6)) |
loss (in Chapter 4 of Part 9) | section 431 |
the lower limit (in Part 3) | section 24 |
major lump sum (in Part 21) | section 902(5) |
manufactured dividend (in Part 17) | section 781 |
manufactured overseas dividend (in Part 17) | section 781 |
market gardening | section 1125(5) |
market value (in relation to plant or machinery) (in Chapter 2 of Part 9) | section 70YI(2) of CAA 2001 (applied by section 381(1)) |
F14. . . | F14. . . |
market value (in Part 12) | section 609 |
market value of a qualifying investment (in Chapter 3 of Part 6) | section 210 |
member (where the reference is to a member of a company) (in Chapter 5 of Part 23) | section 1099(1) |
member of a consortium (in Part 5) | section 153(2) |
member of a consortium (in Chapter 7 of Part 22) | section 976(4) |
member of the same group of companies (in Part 5) | section 152 |
mortgage (in relation to Scotland) | section 1166(1) |
new consideration (in Chapter 6 of Part 5) | section 157(2) |
new consideration (in Part 23) | section 1115 |
new oil field (in Chapter 7 of Part 8) | section 350 |
non-charitable expenditure (in Part 11) | section 496 |
non-qualifying expenditure (in Chapter 9 of Part 13) | section 661(5) |
non-qualifying purposes (in Chapter 9 of Part 13) | section 661(4) |
non-trading chargeable realisation gain (in Chapter 4 of Part 14) | section 692(7) |
non-UK company (in Part 12) | section 521 |
non-UK resident (and references to a non-UK resident) | section 1119 |
non-UK tax (in Part 5) | section 187 |
normal rent (in Part 21) | section 896 |
normal rental excess (in Part 21) | section 937 |
notice | section 1119 |
notional accounting periods (in Chapter 3 of Part 14) | section 678(4) |
notional accounting periods (in Chapter 4 of Part 14) | section 695(4) |
notional business (in Chapter 4 of Part 9) | section 417(6) |
notional business (in Chapter 1 of Part 20) | section 889(1) |
[F12the OECD Model Tax Convention (in Part 8A) | section 357GE] |
[F12the OECD transfer pricing guidelines (in Part 8A) | section 357GE] |
oil (in Part 8) | section 278 |
oil and gas exploration and appraisal | section 1134 |
oil extraction activities (in Part 8) | section 272 |
oil field (in Part 8) | section 278 |
oil-related activities (in Part 8) | section 274 |
oil rights (in Part 8) | section 273 |
open-ended investment company (in Chapter 2 of Part 13) | sections 613 and 615 |
ordinary share capital | section 1119 |
OTA 1975 (in Part 8) | section 278 |
overseas dividend (in Part 17) | section 814(2) |
overseas property business | Chapter 2 of Part 4 of CTA 2009 (applied by section 1119) |
overseas securities (in Part 17) | section 814(3) |
overseas tax (in Part 17) | section 814(4) |
owned by a consortium (in Part 5) | section 153(1) and (3) |
owned by a consortium (in Chapter 7 of Part 22) | section 976(4) |
ownership (in Chapter 7 of Part 14) | section 726 |
participator (in Part 8) | section 278 |
participator (in Part 10) | section 454 |
pay (in Part 21) | section 937 |
payments in respect of an asset (in Chapter 2 of Part 16) | section 776(4) |
the penultimate year (in Chapter 5 of Part 13) | section 626(2) and (3) |
period of account (except in Part 21) | section 1119 |
period of account (in Part 21) | section 932(1) to (3) |
the period of the loss (in Chapter 5 of Part 8) | section 323(1) |
permanent establishment | section 1119 |
person involved in a relevant change (in Chapter 2 of Part 16) | section 764(5) |
person receiving an asset (in Chapter 2 of Part 16) | section 776(2) |
personal representatives | section 1119 |
plant or machinery (in Chapters 3 to 6 of Part 9) | section 437(7) |
plant or machinery (in Chapter 1 of Part 20) | section 889(1) |
plant or machinery lease (in Chapter 2 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 381(1)) |
plant or machinery lease (in Chapters 3 to 6 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 437(1) and (8)) |
post-cessation company (in Part 12) | section 607(3) |
post-cessation group (in Part 12) | section 607(3) |
post-commencement period (in Chapter 5 of Part 8) | section 309 |
post-commencement supplement (in Chapter 5 of Part 8) | section 321 |
the post-commencement supplement provisions (in Chapter 5 of Part 8) | section 321(4) |
post-25 November 1996 scheme (in Part 21) | section 930(1)(b) |
[F3potentially advantaged person (in Part 21C) | section 939C(5)] |
pre-commencement period (in Chapter 5 of Part 8) | section 309 |
pre-commencement supplement (in Chapter 5 of Part 8) | section 315 |
the predecessor (in Chapter 1 of Part 22) | section [F15940B(4)] |
pre-entry company (in Part 12) | section 607(3) |
pre-entry group (in Part 12) | section 607(3) |
pre-26 November 1996 scheme (in Part 21) | section 930(1)(a) |
prescribed (in Chapter 4 of Part 17) | section 804(2) |
the principal company (of a group) (in Part 12) | section 606(1) |
profits (in Part 5) | section 188 |
profits (in Chapter 4 of Part 9) | section 431 |
profits (in Chapter 5 of Part 13) | section 626(5) |
profits or assets available for distribution to equity holders (in Chapters 3 and 4 of Part 9) | section 398(7), (8) |
[F16property business (in Chapters 3 to 6 of Part 9) | section 437(8A)] |
property deriving its value from land (in Part 18) | section 833(2) |
property rental business (in Part 12) | section 519 |
qualifying activity (in Chapter 2 of Part 9) | section 381(4) |
qualifying change in a company's interest in a business (in Chapters 3 to 6 of Part 9) | section 415 |
qualifying change of ownership in relation to a company (in Chapters 3 to 6 of Part 9) | sections 392 to 398 |
qualifying charitable donation | section 190 (applied by section 1119) |
qualifying company (in Chapter 5 of Part 8) | section 308 |
[F12qualifying company (in Part 8A) | section 357B] |
qualifying distribution | section 1136 |
qualifying interest in land (in Chapter 3 of Part 6) | section 205 |
qualifying investment (in Chapter 3 of Part 6) | section 204 |
qualifying investment (in Part 7) | section 225 |
[F12qualifying IP right (in Part 8A) | section 357B(4)] |
qualifying leased plant or machinery (in Chapter 3 of Part 9) | section 387(7) |
qualifying leased plant or machinery (in relation to a partnership) (in Chapter 4 of Part 9) | section 410(6) |
qualifying oil field (in Chapter 7 of Part 8) | section 352 |
qualifying payment (in Chapter 2 of Part 6) | section 191 |
qualifying pre-commencement expenditure (in Chapter 5 of Part 8) | section 312 |
qualifying purposes (in Chapter 9 of Part 13) | section 661(3) |
[F12qualifying residual profit of a trade (in Part 8A) | section 357GE] |
qualifying 75% subsidiary (in Chapters 3 to 6 of Part 9) | section 398(1), (2), (3), (4) |
F17. . . | F17. . . |
realisation (in Chapter 4 of Part 14) | section 734 of CTA 2009 (applied by section 692(7)) |
recognised stock exchange | section 1137 |
registered club (in Chapter 9 of Part 13) | section 658(6) |
registered industrial and provident society (except in Chapter 5 of Part 4) | section 1119 |
registered industrial and provident society (in Chapter 5 of Part 4) | section 90(1) |
registered pension scheme | section 150(2) of FA 2004 (applied by section 1119) |
related accounting period (in Part 21) | section 932(4) |
related company (in Chapter 7 of Part 22) | section 976 |
related period of account (in Part 21) | section 932(5) |
relevant arrangement (in Chapter 2 of Part 20) | section 894(6) |
relevant asset (in Chapter 3 of Part 19) | section 869 |
relevant asset (in Chapter 4 of Part 19) | section 885 |
relevant capital allowance (in Chapter 1 of Part 20) | section 889(1) |
relevant capital payment (in Chapter 2 of Part 20) | section 893(3) to (7) |
relevant change in relation to a partnership (in Chapter 2 of Part 16) | section 764 |
[F16relevant change in relationship (in Chapters 3 to 6 of Part 9) | section 392] |
relevant company (in Chapter 5 of Part 23) | section 1080 |
the relevant gain (in Chapter 4 of Part 14) | section 692(7) |
relevant income (in Chapter 7 of Part 8) | section 357 |
[F12relevant IP income (in Part 8A) | section 357CC] |
the relevant participator (in Chapter 4 of Part 8) | section 292(6) |
the relevant percentage (in Chapter 5 of Part 8) | section 310 |
the relevant period (in Chapter 6 of Part 14) | section 709 |
the relevant period (in Chapter 7 of Part 22) | section 975 |
relevant person (in Chapter 3 of Part 10) | section 455(6) |
the relevant provisions (in Chapter 4 of Part 14) | section 694 |
[F11relevant tax advantage (in Part 21B) | section 938D] |
[F11relevant tax disadvantage (in Part 21B) | section 938D] |
the relievable amount (in Chapter 3 of Part 6) | section 206 |
[F3relievable charity donation (in Part 21C) | section 939B(1)] |
remaining useful economic life (in Chapter 2 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 381(1)) |
rent (in Chapter 1 of Part 19) | section 846(3), (4) |
rent (in Chapter 2 of Part 19) | section 862(5) |
rent (in Part 21) | section 937 |
rental earnings (in Part 21) | section 898 |
residual business (in Part 12) | section 522 |
residual value of plant or machinery leased under a long funding operating lease (in Chapter 2 of Part 9) | section 381(4) |
retail prices index | section 1119 |
the ring fence fraction (in Part 3) | section 20(3) |
ring fence income (in Part 8) | section 275 |
ring fence loss (in Chapter 5 of Part 8) | section 323 |
the ring fence pool (in Chapter 5 of Part 8) | sections 325 and 326 |
ring fence profits (in Part 3) | section 21(3) |
ring fence profits (in Part 8) | section 276 |
ring fence trade (in Part 8) | section 277 |
the sales of lessors Chapters (in Part 9) | section 358(4) |
[F11scheme (in Part 21B) | section 938H] |
[F11the scheme group (in Part 21B) | section 938B] |
[F11scheme loss (in Part 21B) | section 938C] |
[F11the scheme period (in Part 21B) | section 938D] |
[F11scheme profit (in Part 21B) | section 938C] |
F10. . . | F10. . . |
scientific research association (in Part 11) | section 469 |
security (in Part 23) | section 1117(1) |
securities (in Part 15) | section 751 |
securitisation company (in Chapter 4 of Part 13) | section 623 |
self-build society (in Chapter 8 of Part 13) | section 650 |
settled property | section 1119 |
share (in Part 18) | section 833(3) |
share (in Part 23, except section 1054) | section 1117(1) |
share loss relief (in Chapter 5 of Part 4) | section 90(1) |
shares (in Chapter 5 of Part 4) | section 90(1), (3), (4), (5) |
shares (in Chapter 7 of Part 14) | section 726 |
shares (in Chapter 5 of Part 23) | section 1099(1) |
F10. . . | F10. . . |
the 6 year period (in Chapter 5 of Part 7) | section 242 |
small oil field (in Chapter 7 of Part 8) | section 353 |
the small profits rate | section 3(3) |
the standard fraction (in Part 3) | section 19(3) |
stock lending arrangement (in Chapter 5 of Part 17) | section 805 |
51% subsidiary | section 1154 |
75% subsidiary (except in Part 5) | section 1154 |
75% subsidiary (in Part 5) | section 151 |
90% subsidiary (except in Part 5) | section 1154 |
90% subsidiary (in Part 5) | section 151 |
the successor (in Chapter 1 of Part 22) | section [F18940B(4)] |
sum (in Part 21) | section 937 |
sum obtained in respect of an interest in an asset (in Chapter 4 of Part 19) | section 877 |
sum obtained in respect of the lessee's interest in a lease of an asset (in Chapter 4 of Part 19) | section 878 |
surrender (in relation to Scotland) | section 1166(1) |
the surrenderable amounts (in Part 5) | section 188 |
surrendering company (in Part 5) | section 188 |
the surrender period (in Part 5) | section 188 |
[F3tainted donation (in Part 21C) | section 939C] |
tax | section 1119 |
taxable total profits | section 4(2) |
tax calculation currency (in Chapter 4 of Part 2) | section 17(5) |
tax credit | section 1119 |
tax relief certificate (in Part 7) | section 229 |
tax year | section 1119 |
the tax year 2010-11 etc | section 1119 |
taxable ring fence profits for an accounting period (in Chapter 5 of Part 8) | section 314 |
the taxpayer company (in Chapter 7 of Part 22) | section 974(2) |
the term (in Chapter 2 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 381(1)) |
termination (in Chapter 2 of Part 9 ) | section 70YI(1) of CAA 2001 (applied by section 381(1)) |
termination amount (in Chapter 2 of Part 9) | section 70YG of CAA 2001 (applied by section 381(1)) |
termination value (in Chapter 2 of Part 9 ) | section 70YH of CAA 2001 (applied by section 381(1)) |
total field allowance for a new oil field (in Chapter 7 of Part 8) | section 356 |
[F19total field allowance for an additionally-developed oil field | section 356A] |
[F12total gross income of a trade (in Part 8A) | section 357CA] |
total profits | section 1119 |
trade | section 1119 |
trade (in Part 5) | section 188 |
trade (in Chapter 2 of Part 14) | section 673(5) |
trade (in Chapter 1 of Part 22) | section [F20940B(5)] |
trade (in Chapter 2 of Part 22) | section 957(2) |
trade (in Chapter 6 of Part 22) | section 972(2) |
trade (in Chapter 5 of Part 23, except in section 1099(4)) | section 1099(1) |
trading activities (in Chapter 5 of Part 23) | section 1099(1) |
trading company (in Chapter 5 of Part 4) | section 90(1) |
trading company (in Part 5) | section 185(1) |
trading company (in Chapter 5 of Part 23) | section 1099(1) |
trading group (in Chapter 5 of Part 4) | section 90(1), (6) |
trading group (in Chapter 5 of Part 23) | section 1099(1) |
trading stock (in Part 15) | section 751 |
transaction in securities (in Part 15) | section 751 |
transfer of a trade (in Chapter 1 of Part 22) | section [F21940B(2)] |
the transferred trade (in Chapter 1 of Part 22) | section [F22940B(3) ] |
tribunal | section 1119 |
type 1 finance arrangement (in Chapter 2 of Part 16) | section 758 |
type 2 finance arrangement (in Chapter 2 of Part 16) | section 763 |
type 3 finance arrangement (in Chapter 2 of Part 16) | section 767 |
UK company (in Part 12) | section 521(1) |
UK generally accepted accounting practice | section 1127(2) |
UK property business | Chapter 2 of Part 4 of CTA 2009 (applied by section 1119) |
UK property rental business (in relation to a non-UK company) (in Part 12) | section 520 |
UK REIT (in Part 12) | section 518(4) |
UK resident (and references to a UK resident) | section 1119 |
UK shares (in Part 17) | section 814(5) |
ultra heavy oil field (in Chapter 7 of Part 8) | section 354 |
ultra high pressure/high temperature oil field (in Chapter 7 of Part 8) | section 355 |
unauthorised unit trust | section 1140 (applied by section 1119) |
unit holder | sections 616 and 619 (applied by section 1119) |
unit trust scheme | section 237 of FISMA 2000 (applied by section 1119) |
unquoted company (in Chapter 5 of Part 23) | section 1098 |
unrelieved group ring fence profits (in Chapter 5 of Part 8) | section 313 |
the upper limit (in Part 3) | section 24 |
value of net benefit to a charity (in Chapter 3 of Part 6) | section 209 |
venturing company (in Chapter 10 of Part 12) | section 585(2) |
venturing group (in Chapter 10 of Part 12) | section 585(1) |
winding up receipt (in Chapter 6 in Part 13) | section 641(6) |
writing off of sum on a straight line basis (in Chapter 2 of Part 9) | section 381(5) |
Textual Amendments
F1Entry in Sch. 4 inserted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 7 para. 8
F2Words in Sch. 4 inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 22 paras. 19(2), 21(2); S.I. 2013/744, art. 2
F3Entries in Sch. 4 inserted (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 26
F4Entry in Sch. 4 inserted (with effect in accordance with Sch. 6 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 6 para. 26(2)
F5Words in entry “charitable company” in Sch. 4 omitted (with effect in accordance with art. 21 of the commencing S.I.) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 27(7)(a)(i), 34(2); S.I. 2012/736, art. 21
F6Words in entry “charitable company” in Sch. 4 substituted (with effect in accordance with art. 21 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 27(7)(a)(ii), 34(2); S.I. 2012/736, art. 21
F7Words in entry “charity (except in Chapters 2 and 3 of Part 6)” in Sch. 4 substituted (with effect in accordance with art. 21 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 27(7)(b), 34(2); S.I. 2012/736, art. 21
F8Words in entry “charity (in Chapter 2 of Part 6)” in Sch. 4 substituted (with effect in accordance with art. 21 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 27(7)(c), 34(2); S.I. 2012/736, art. 21
F9Words in entry “charity (in Chapter 3 of Part 6)” in Sch. 4 substituted (with effect in accordance with art. 21 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 27(7)(d), 34(2); S.I. 2012/736, art. 21
F10Sch. 4 entries omitted (with effect in accordance with s. 49(6) of the amending Act) by virtue of Finance Act 2011 (c. 11), s. 49(5); S.I. 2011/2977, art. 2
F11Entries in Sch. 4 inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(7)
F12Entries in Sch. 4 inserted (with effect in accordance with Sch. 2 paras. 7, 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 2 para. 1(2)
F13Words in Sch. 4 omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), Sch. 22 paras. 19(3), 21(2); S.I. 2013/744, art. 2
F14Entry in Sch. 4 omitted (with effect in accordance with Sch. 6 para. 27 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 6 para. 26(1)
F15Figure in Sch. 4 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(2)(b)
F16Entries in Sch. 4 inserted (with effect in accordance with Sch. 18 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 18 para. 8
F17Entry in Sch. 4 omitted (with effect in accordance with s. 29(8) of the amending Act) by virtue of Finance Act 2010 (c. 13), s. 29(7)
F18Figure in Sch. 4 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(3)
F19Words in Sch. 4 inserted (retrospective to 1.4.2013) by The Additionally-developed Oil Fields Order 2013 (S.I. 2013/2910), arts. 1(1), 12
F20Figure in Sch. 4 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(4)
F21Figure in Sch. 4 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(5)(b)
F22Figure in Sch. 4 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(6)(b)
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