accounting period

section 12 of ICTA

additional VAT liability

section 547(1)

additional VAT rebate

section 547(2)

adjusted net cost (in Chapter 7 of Part 3)

section 323

adjusted net cost (in Chapter 6 of Part 10)

section 522

agricultural building

section 361(2)(a)

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

balancing adjustment (in Part 3)

section 314

F1balancing adjustment (in Part 3A)

section 360M

balancing adjustment (in Part 4)

section 380

F2balancing adjustment (in Part 4A)

section 393M

balancing adjustment (in Part 10)

section 513

balancing event (in Part 3)

section 315

F1balancing event (in Part 3A)

section 360N

balancing event (in Part 4)

section 381

F3balancing event (in Part 4A)

section 393N

balancing event (in Part 10)

section 514

body of persons

section 832(1) of ICTA

F4. . .

F4. . .

building (in Part 3—includes structure)

section 271(1)

capital expenditure

section 4 and (in Chapter 2 of Part 1)

section 10(1)

capital sum

section 4

car (in Part 2)

section 81

chargeable period

section 6

commercial building (in Part 3, in relation to qualifying enterprise zone expenditure)

section 281

connected persons (general meaning)

section 575(1)

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

developer, carrying on a trade as (in Chapter 4 of Part 3)

section 293

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)

F5dwelling (in Part 4A)

section 393A(4)

enterprise zone (in Part 3)

section 298(3)

expenditure on the construction of a building (in Part 3)

section 272

expenditure on the construction of a building (in Part 4)

section 363

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)

F6flat (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

highway concession (in Chapter 9 of Part 3)

section 341(4)

husbandry (in Part 4)

section 362

income from patents (in Part 8)

section 483 and paragraph 101(5) of Schedule 3

industrial building

section 271(2) and Chapter 2 of Part 3

F7. . .

F7. . .

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)

lease and related expressions (in Part 3)

section 360

F1lease and related expressions (in Part 3A)

section 360Z4

lease and related expressions (in Part 4)

section 393

F8lease 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 F9... 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)

F10offshore installation (except in Chapter 13 of Part 2)

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 F11property business

section 16

overseas property business

sections F1270A(4) and 832(1) of ICTA and Chapter 2 of Part 3 of ITTOIA 2005

partial depreciation subsidy

section 209

patent rights (in Part 8)

section 464(2)

planning permission (in Part 5)

section 436

proceeds from a balancing event (in Part 3)

section 316

F1proceeds from a balancing event (in Part 3A)

section 360O

proceeds from a balancing event (in Part 4)

section 383

F13proceeds 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

F1qualifying building (in Part 3A)

section 360C

F14qualifying building (in Part 4A)

section 393C

F1qualifying business premises (in Part 3A)

section 360D

qualifying dwelling-house (in Part 10)

section 490(2) and Chapter 4 of Part 10

qualifying enterprise zone expenditure (in Part 3)

sections 299 to 304

F1qualifying expenditure (in Part 3A)

section 360B

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

section 511

F15qualifying flat (in Part 4A)

section 393D

qualifying hire car (in Part 2)

section 82

qualifying hotel (in Part 3)

section 279

qualifying non-trade expenditure (in Part 8)

section 469

qualifying trade expenditure (in Part 8)

section 468

qualifying trade (in Part 3)

section 274

qualifying trade (in Part 9)

section 484(2)

related agricultural land (in Part 4)

section 361(2)(b)

relevant interest (in Part 3)

Chapter 3 of Part 3

F1relevant interest (in Part 3A)

Chapter 4 of Part 3A

relevant interest (in Part 4)

Chapter 2 of Part 4

F16relevant 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 437(2) and section 837A of ICTA

residue of qualifying expenditure (in Part 3)

section 313

F1residue of qualifying expenditure (in Part 3A)

section 360K

residue of qualifying expenditure (in Part 4)

section 386

F17residue 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 Parts 3, 4 F18, 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

Schedule A business

section 832(1) of ICTA

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

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

section 577(1)

UK oil licence

section 552(2)

F19UK property business

section 832(1) of ICTA and Chapter 2 of Part 3 of ITTOIA 2005

United Kingdom

section 830 of ICTAF20and section 41 of ITEPA 2003

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

section 832(1) of ICTA

writing-down period (in Part 4)

section 372(2)

writing-down period (in Part 9)

section 487(2)