FA 1937

The Finance Act 1937 (c. 54)

FA 1941

The Finance Act 1941 (c. 30)

FA 1956

The Finance Act 1956 (c. 54)

FA 1965

The Finance Act 1965 (c. 25)

CAA 1968

The Capital Allowances Act 1968 (c. 3)

TMA 1970

The Taxes Management Act 1970 (c. 9)

FA 1971

The Finance Act 1971 (c. 68)

OTA 1975

The Oil Taxation Act 1975 (c. 22)

FA 1976

The Finance Act 1976 (c. 40)

FA 1982

The Finance Act 1982 (c. 39)

FA 1983

The Finance Act 1983 (c. 28)

FA 1986

The Finance Act 1986 (c. 41)

ICTA

The Income and Corporation Taxes Act 1988 (c. 1)

FA 1989

The Finance Act 1989 (c. 26)

CAA 1990

The Capital Allowances Act 1990 (c. 1)

TCGA 1992

The Taxation of Chargeable Gains Act 1992 (c. 12)

F(No.2)A 1992

The Finance (No. 2) Act 1992 (c. 48)

VATA 1994

The Value Added Tax Act 1994 (c. 23)

FA 1995

The Finance Act 1995 (c. 4)

FA 1997

The Finance Act 1997 (c. 16)

FA 1998

The Finance Act 1998 (c. 36)

F34FA 2000

The Finance Act 2000 (c. 17)

F34FA 2001

The Finance Act 2001 (c. 9)

F34FA 2002

The Finance Act 2002 (c. 23)

F11ITEPA 2003

The Income Tax (Earnings and Pensions) Act 2003

F14ITTOIA 2005

The Income Tax (Trading and Other Income) Act 2005

F19FA 2004

The Finance Act 2004 (c. 12)

F20FA 2006

The Finance Act 2006 (c. 25)

F21ITA 2007

The Income Tax Act 2007.

F37CTA 2009

The Corporation Tax Act 2009

accounting period

F38Chapter 2 of Part 2 of CTA 2009

additional VAT liability

section 547(1)

additional VAT rebate

section 547(2)

F36. . .

F36. . .

adjusted net cost (in Chapter 6 of Part 10)

section 522

F36. . .

F36. . .

F32AIA qualifying expenditure

section 38A

approved body (in Part 10)

section 492

assured tenancy

section 490(3)

available qualifying expenditure (in Part 2)

section 57

available qualifying expenditure (in Part 7)

section 459

available qualifying expenditure (in Part 8)

section 473

F36. . .

F36. . .

F31balancing adjustment (in Part 3A)

section 360M

F36. . .

F36. . .

F1balancing adjustment (in Part 4A)

section 393M

balancing adjustment (in Part 10)

section 513

F36. . .

F36. . .

F31balancing event (in Part 3A)

section 360N

F36. . .

F36. . .

F2balancing event (in Part 4A)

section 393N

balancing event (in Part 10)

section 514

body of persons

F22section 989 of ITA 2007 and section 832(1) of ICTA

F17. . .

F17. . .

F36. . .

F36. . .

capital expenditure

section 4 and (in Chapter 2 of Part 1)

section 10(1)

capital sum

section 4

car (in Part 2)

section 81

F39the charge to corporation tax on income

section 2(3) of CTA 2009 (as applied by section 834(1) of ICTA)

chargeable period

section 6

F36. . .

F36. . .

connected persons (general meaning)

F23section 575

connected persons (special extended meaning for certain purposes)

sections 156, 232, 246(2) and 266(5)

control

section 574

the Corporation Tax Acts

section 831(1) of ICTA

F36. . .

F36. . .

development and development order (in Part 5)

section 436

disposal event (in Part 2)

section 60(2)

disposal event (in Chapter 3 of Part 6)

section 443(7)

disposal receipt (in Part 2)

section 60

disposal receipt (in Part 5)

section 420

disposal receipt (in Chapter 3 of Part 8)

section 476(1)

dredging

section 484(3), (4)

dual resident investing company

section 577(1) and section 404 of ICTA

dwelling-house

section 531(1)

F3dwelling (in Part 4A)

section 393A(4)

F36. . .

F36. . .

F36. . .

F36. . .

F36. . .

F36. . .

expenditure on the construction of a building (in Part 10)

section 493

final chargeable period (in Part 2)

section 65

final chargeable period (in Part 7)

section 457(5)

final chargeable period (in Part 8)

section 471(5) and (6)

first-year qualifying expenditure

Chapter 4 of Part 2

fixture (in Part 2)

section 173(1)

F4flat (in Part 4A)

section 393A(3)

four-year cut-off (in Chapter 9 of Part 2)

section 86(3)

furnished holiday lettings business (in Part 2)

section 17

general development order (in Part 5)

section 436

F36. . .

F36. . .

F36. . .

F36. . .

income from patents (in Part 8)

section 483 and paragraph 101(5) of Schedule 3

F36. . .

F36. . .

F18. . .

F18. . .

interest in an oil licence (in Chapter 3 of Part 12)

section 552(4)

investment company

section 130 of ICTA

investment asset (in relation to life assurance business)

section 545(2)

know-how (in Part 7)

section 452(2)

F36. . .

F36. . .

F31lease and related expressions (in Part 3A)

section 360Z4

F36. . .

F36. . .

F5lease and related expressions (in Part 4A)

section 393W

lease and related expressions (in Part 10)

section 531

life assurance business

section 544(5) and section 431(2) of ICTA

long-life asset (in Chapter 10 of Part 2)

section 91

long-life asset expenditure (in F12... Part 2)

section 90

market value

section 577(1)

mineral asset (in Part 5)

section 397

mineral exploration and access (in Part 5)

section 396

mineral extraction trade (in Part 5)

section 394(2)

mineral deposits (in Part 5)

section 394(3)

normal time limit for amending a tax return

section 577(1)

notice

section 577(1)

F13offshore installation (except in Chapter 13 of Part 2)

F24sections 1001 and 1002 of ITA 2007 and section 837C of ICTA

oil (in Chapter 3 of Part 12)

section 556(3)

oil licence (in Chapter 3 of Part 12)

section 552(1)

ordinary F15property business

section 16

overseas property business

F40Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989 of ITA 2007) and Chapter 2 of Part 4 of CTA 2009 (as applied by section 834B of ICTA)

partial depreciation subsidy

section 209

patent rights (in Part 8)

section 464(2)

planning permission (in Part 5)

section 436

F36. . .

F36. . .

F31proceeds from a balancing event (in Part 3A)

section 360O

F36. . .

F36. . .

F6proceeds from a balancing event (in Part 4A)

section 393O

proceeds from a balancing event (in Part 10)

section 515

property business

section 577(1)

public body (in Chapter 1 of Part 11)

section 532(2)

qualifying activity (in Part 2)

Chapter 2 of Part 2

F31qualifying building (in Part 3A)

section 360C

F7qualifying building (in Part 4A)

section 393C

F31qualifying business premises (in Part 3A)

section 360D

qualifying dwelling-house (in Part 10)

section 490(2) and Chapter 4 of Part 10

F36. . .

F36. . .

F31qualifying expenditure (in Part 3A)

section 360B

qualifying expenditure attributable to a dwelling-house (in Part 10)

section 511

F8qualifying flat (in Part 4A)

section 393D

qualifying hire car (in Part 2)

section 82

F36. . .

F36. . .

qualifying non-trade expenditure (in Part 8)

section 469

qualifying trade expenditure (in Part 8)

section 468

F36. . .

F36. . .

qualifying trade (in Part 9)

section 484(2)

F36. . .

F36. . .

F36. . .

F36. . .

F31relevant interest (in Part 3A)

Chapter 4 of Part 3A

F36. . .

F36. . .

F9relevant interest (in Part 4A)

Chapter 4 of Part 4A

relevant interest (in Part 10)

Chapter 2 of Part 10

relevant trade (in Part 6)

section 439(3)

research and development

section F25437(2) and (3)

F36. . .

F36. . .

F31residue of qualifying expenditure (in Part 3A)

section 360K

F36. . .

F36. . .

F10residue of qualifying expenditure (in Part 4A)

section 393L

residue of qualifying expenditure attributable to a dwelling-house (in Part 10)

section 512

ring fence trade (in Chapter 13 of Part 2)

section 162(2)

sale

section 572(1) to (3)

sale, time of

section 572(4)

sale, transfers under PartsF33... 3A,F33... 4A and 10 treated as

section 573

sale, treated as occurring on successions, for purposes of Parts other than Parts 2, 6 and 10

section 559

F41. . .

F41. . .

short-life asset (in Part 2)

section 83

source of mineral deposits (in Part 5)

section 394(5)

special leasing (in Part 2)

section 19

F35special rate expenditure (in Part 2)

section 104A

tax

section 832(3) of ICTA

the Tax Acts

Schedule 1 to the Interpretation Act 1978 and section 831 of ICTA

tax advantage

section 577(4)

tax return

section 3(3)

tax year

F26section 4(2) of ITA 2007 (as applied by section 989 of that Act)

UK oil licence

section 552(2)

F16UK property business

F30...Chapter 2 of Part 3 of ITTOIA 2005F27(as applied by section 989 of ITA 2007)F42and Chapter 2 of Part 4 of CTA 2009 (as applied by section 834B of ICTA)

United Kingdom

F28section 1013 of ITA 2007 and section 830(1) of ICTA

unrelieved qualifying expenditure (in Part 2)

section 59

unrelieved qualifying expenditure (in Part 5)

section 419

unrelieved qualifying expenditure (in Part 7)

section 461

unrelieved qualifying expenditure (in Part 8)

section 475

within the charge to tax

F29section 1009 of ITA 2007 and section 832(1) of ICTA

F36. . .

F36. . .

writing-down period (in Part 9)

section 487(2)