(1)In the Corporation Tax Acts references to any provision to which this section applies are references to any provision listed in the following table, so far as the provision relates to corporation tax (but subject to any applicable limitation in subsection (3)).
(2)This is the table—
| Provisions of this Act | Description |
|---|---|
| Section 56(2) | Transactions in deposits |
| Section 214(1)(ab) | Chargeable payments connected with exempt distributions |
| Section 436A(1) | Gross roll-up business: separate charge on profits |
| Section 442A(1) | Taxation of investment return where risk reinsured |
| Section 571(1) | Cancellation of tax certificates |
| Section 730(6) | Transfers of income arising from securities |
| F2. . . | F2. . . |
| Section 774(1) | Transactions between dealing company and associated company |
| Section 776(3A) | Transactions in land |
| Section 780(3A)(b) | Sale and leaseback: taxation of consideration received |
| Section 781(1) | Assets leased to traders and others |
| Section 786(5)(b) | Transactions associated with loans or credit |
| Provisions of CTA 2009 | Description |
|---|---|
| Chapter 15 of Part 3 | Post-cessation receipts: trades |
| Chapter 7 of Part 4 | Rent receivable in connection with a UK section 39(4) concern |
| Chapter 8 of Part 4 | Rent receivable for UK electric-line wayleaves |
| Chapter 9 of Part 4 | Post-cessation receipts: UK property businesses |
| Section 752 | Non-trading gains on intangible fixed assets |
| Section 908 | Profits from disposals of know-how |
| Section 912 | Profits from sales of patent rights |
| Section 965(4) | Adjustments after the administration period |
| Chapter 8 of Part 10 | Income not otherwise charged |
| Section 986(4), so far as it relates to an amount treated as received under section 998(3) | Withdrawal of deductions if approval for share incentive plan withdrawn: non-trading cases |
| Section 1083(5) | Refunds of expenditure on research and development |
| Section 1229 | Management expenses: claw back of relief |
| Section 1252 | Industrial development grants: companies with investment business |
| Section 1253 | Contributions to local enterprise organisations or urban regeneration companies: disqualifying benefits |
| Section 1254 | Repayments under the Financial Services and Markets Act 2000 |
| Section 1277(4) | Withdrawal of relief for unremittable foreign income after source ceases |
| Other provisions | Description |
|---|---|
| Section 85(1) of the Finance Act 1989 | Certain receipts of basic life assurance and general annuity business |
| Section 85A(1) of the Finance Act 1989 | Excess adjusted life assurance trade profits |
| Paragraph 3(1) of Schedule 12 to the Finance (No 2) Act 1992 | Banks etc in compulsory liquidation |
| Section 256(2) of the Capital Allowances Act | Life assurance business: capital allowances |
| Section 131(4) of the Finance Act 2004 | Companies in partnership |
| Section 27(2) of the Finance (No 2) Act 2005 | Avoidance involving tax arbitrage: qualifying payments |
| Section 112(1) of the Finance Act 2006 | Real estate investment trusts: entry charge |
| [F3Regulation 18(4) of the Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)] | [F3Offshore income gains] |
(3)The reference in Part 2 of the above table to Chapter 8 of Part 10 of CTA 2009 does not include that Chapter so far as relating to income which arises from a source outside the United Kingdom.]
Textual Amendments
F1S. 834A inserted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 274 (with Sch. 2 Pts. 1, 2)
F2S. 834A Table Pt. 1: entry repealed (1.12.2009 with effect in accordance with reg. 1(2) of the repealing S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 126(5)(a), Sch. 2 (with Sch. 1)
F3S. 834A Table Pt. 3: entry inserted (1.12.2009 with effect in accordance with reg. 1(2) of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 126(5)(b) (with Sch. 1)