SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Income Tax (Trading and Other Income) Act 2005 (c. 5)
592
(1)
Amend Part 2 of Schedule 4 (index of defined expressions) as follows.
(2)
In the entry for “assignment (in the application of the Act to Scotland)”, in the second column, for “section 879(1)” substitute “
section 1008(1) of ITA 2007
”
.
(3)
In the entry for “authorised unit trust”, in the second column, for “section 832(1) of ICTA” substitute “
section 989 of ITA 2007
”
.
(4)
In the entry for “basic rate”, in the second column, for “section 832(1) of ICTA” substitute “
section 6(2) of ITA 2007 (as applied by section 989 of that Act)
”
.
(5)
In the entry for “body of persons”, in the second column, for “section 832(1) of ICTA” substitute “
section 989 of ITA 2007
”
.
(6)
In the entry for “building society”, in the second column, for “section 832(1) of ICTA” substitute “
section 989 of ITA 2007
”
.
(7)
In the entry for “capital allowance”, in the second column, for “section 832(1) of ICTA” substitute “
section 989 of ITA 2007
”
.
(8)
Omit the entry for “chargeable period”.
(9)
In the entry for “charity”, in the second column, for “section 878(1)” substitute “
section 989 of ITA 2007
”
.
(10)
Omit the entry for “child”.
(11)
In the entry for “company”, in the second column, for “section 832(1) of ICTA” substitute “
section 992 of ITA 2007
”
.
(12)
In the entry for “connected”, in the second column, for “section 839 of ICTA” substitute “
section 993 of ITA 2007
”
.
(13)
In the entry for “control”—
(a)
in the first column, omit “(in relation to a body corporate)”, and
(b)
in the second column, for “section 840 of ICTA” substitute “
section 995 of ITA 2007
”
.
(14)
In the entry for “distribution”, in the second column, for “section 832(1) of ICTA” substitute “
section 989 of ITA 2007
”
.
(15)
In the entry for “the dividend ordinary rate”, in the second column, for “section 832(1) of ICTA” substitute “
section 8(1) of ITA 2007 (as applied by section 989 of that Act)
”
.
(16)
In the entry for “the dividend trust rate”, in the second column, for “section 832(1) of ICTA” substitute “
section 9(2) of ITA 2007 (as applied by section 989 of that Act)
”
.
(17)
In the entry for “the dividend upper rate”, in the second column, for “section 832(1) of ICTA” substitute “
section 8(2) of ITA 2007 (as applied by section 989 of that Act)
”
.
(18)
In the entry for “estate in land (in relation to any land in Scotland)”, in the second column, for “section 832(1) of ICTA” substitute “
section 1008(1) of ITA 2007
”
.
(19)
In the entry for “farming”, in the second column, for “section 876” substitute “
section 996 of ITA 2007
”
.
(20)
In the entry for “for accounting purposes”, in the second column, for “section 832(1) of ICTA” substitute “
section 997 of ITA 2007
”
.
(21)
In the entry for “forestry”, in the second column, for “section 876(3)” substitute “
section 996(3) of ITA 2007
”
.
(22)
In the entry for “generally accepted accounting practice”, in the second column, for “section 832(1) of ICTA and section 50 of FA 2004” substitute “
section 997 of ITA 2007
”
.
(23)
In the entry for “grossing up”, in the second column, for “section 877” substitute “
section 998 of ITA 2007
”
.
(24)
In the entry for “higher rate”, in the second column, for “section 832(1) of ICTA” substitute “
section 6(2) of ITA 2007 (as applied by section 989 of that Act)
”
.
(25)
Omit the entry for “interest”.
(26)
In the entry for “international accounting standards”, in the second column, for “section 832(1) of ICTA and section 50(2) of FA 2004” substitute “
section 997 of ITA 2007
”
.
(27)
Omit the entry for “investment trust”.
(28)
In the entry for “local authority”, in the second column, for “section 842A of ICTA” substitute “
section 999 of ITA 2007
”
.
(29)
Omit the entry for “lower rate”.
(30)
In the entry for “market gardening”, in the second column, for “section 876(5)” substitute “
section 996(5) of ITA 2007
”
.
(31)
In the entry for “non-UK resident”, in the second column, for “section 878(1)” substitute “
section 989 of ITA 2007
”
.
(32)
In the entry for “normal self-assessment filing date”, in the second column, for “section 878(1)” substitute “
section 989 of ITA 2007
”
.
(33)
In the entry for “notice”, in the second column, for “section 832(1) of ICTA” substitute “
section 989 of ITA 2007
”
.
(34)
In the entry for “oil and gas exploration and appraisal”, in the second column, for “section 837B of ICTA” substitute “
section 1003 of ITA 2007
”
.
(35)
In the entry for “ordinary share capital”, in the second column, for “section 832(1) of ICTA” substitute “
section 989 of ITA 2007
”
.
(36)
In the entry for “period of account”, in the second column, for “section 832(1) of ICTA” substitute “
section 989 of ITA 2007
”
.
(37)
In the entry for “permanent establishment”, in the second column, for “section 832(1) of ICTA and section 148 of FA 2003” substitute “
section 148 of FA 2003 (as applied by section 989 of ITA 2007)
”
.
(38)
In the entry for “personal representatives”, in the second column, for “section 878(1)” substitute “
section 989 of ITA 2007
”
.
(39)
In the entry for “profits or gains”, in the second column, for “section 833(1) of ICTA” substitute “
section 989 of ITA 2007
”
.
(40)
In the entry for “property or rights held on trust or on trusts (in the application of the Act to Scotland)”, in the second column, for “section 879(2)” substitute “
section 1008(2) of ITA 2007
”
.
(41)
In the entry for “qualifying distribution”, in the second column, for “section 832(1) of ICTA” substitute “
section 989 of ITA 2007
”
.
(42)
In the entry for “qualifying policy”, in the second column, for “section 832(1) of ICTA” substitute “
section 989 of ITA 2007
”
.
(43)
Omit the entry for “the rate applicable to trusts”.
(44)
In the entry for “recognised stock exchange”, in the second column, for “section 841(1) of ICTA” substitute “
section 1005 of ITA 2007
”
.
(45)
In the entry for “registered pension scheme”, in the second column, for “section 832(1) of ICTA and section 150(2) of FA 2004” substitute “
section 150(2) of FA 2004 (as applied by section 989 of ITA 2007)
”
.
(46)
In the entry for “retail prices index”, in the second column, for “section 833(2) of ICTA” substitute “
section 989 of ITA 2007
”
.
F1(47)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(48)
In the entry for “Schedule A business”, in the second column, for “section 832(1) of ICTA” substitute “
section 989 of ITA 2007
”
.
F2(49)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(50)
In the entry for “stepchild”, in the second column, for “section 832(1) of ICTA” substitute “
section 246 of the Civil Partnership Act 2004 (as applied by section 989 of ITA 2007)
”
.
(51)
In the entry for “surrender (in the application of the Act to Scotland)”, in the second column, for “section 879(1)” substitute “
section 1008(1) of ITA 2007
”
.
(52)
In the entry for “tax year”, in the second column, for “section 878(1)” substitute “
section 4(2) of ITA 2007 (as applied by section 989 of that Act)
”
.
(53)
In the entry for “the tax year 2005-06 etc”, in the second column, for “section 878(1)” substitute “
section 4(4) of ITA 2007 (as applied by section 989 of that Act)
”
.
(54)
In the entry for “total income” for “section 835(1) of ICTA” substitute “
section 23 of ITA 2007 (as applied by section 989 of that Act)
”
.
(55)
In the entry for “trade”, in the second column, for “section 832(1) of ICTA” substitute “
section 989 of ITA 2007
”
.
(56)
“trust rate
section 9(1) of ITA 2007 (as applied by section 989 of that Act)”
(57)
In the entry for “UK resident”, in the second column, for “section 878(1)” substitute “
section 989 of ITA 2007
”
.
(58)
In the entry for “unit holder”, in the second column, for “section 832(1) of ICTA” substitute “
section 989 of ITA 2007
”
.
(59)
In the entry for “unit trust scheme”, in the second column, for “section 832(1) of ICTA” substitute “
section 1007 of ITA 2007
”
.
(60)
In the entry for “United Kingdom”, in the second column, for “section 830(1) of ICTA” substitute “
section 1013 of ITA 2007
”
.
(61)
In the entry for “venture capital trust”, in the second column, for “section 842AA(1) of ICTA” substitute “
section 989 of ITA 2007
”
.
(62)
In the entry for “within the charge to tax”, in the second column, for “section 832(1) of ICTA” substitute “
section 1009 of ITA 2007
”
.
(63)
In the entry for “woodlands”, in the second column, for “section 876(4)” substitute “
section 996(4) of ITA 2007
”
.