accounting period (in relation to a deposit-taker who is not a company) (in Chapter 15 of Part 15)

section 948(1)

accreditation period (in Part 7)

section 342(1)

accrued income losses (in Part 12)

section 615(4)

accrued income profits (in Part 12)

section 615(2)

accumulated or discretionary income (in Chapter 3 of Part 9)

section 480

Act

section 1018

adjusted net income (in Chapters 2 and 3 of Part 3)

section 58

arrangements (in Part 5)

section 257(1)

arrangements (in Chapter 2 of Part 9)

section 465(8)

assets (in Chapter 2 of Part 13)

section 717

assignment (in the application of this Act to Scotland)

section 1008(1)

associate (in Part 5)

section 253

associate (in Part 6)

section 253 (as applied by section 332)

associate (in Part 7)

section 381

associated operation (in Chapter 2 of Part 13)

section 719

attributable income (in Part 10)

section 540(3)

attributable gains (in Part 10)

section 540(3)

attributable income and gains (in Part 10)

section 540(3)

authorised unit trust

section 989

available income and gains (in Part 10)

section 562(4)

basic rate

section 6(2) (as applied by section 989)

basic rate limit

section 20(2) (as applied by section 989)

beneficial entitlement (in Chapter 1 of Part 14)

section 822

the beneficiary (in Chapter 8 of Part 9)

section 499(1)(b)

the beneficiary's income (in Chapter 8 of Part 9)

section 499(2)

beneficiary under a discretionary or accumulation settlement (in Chapter 2 of Part 15)

section 873(3)

benefits associated with a gift (in Chapter 2 of Part 8)

section 417

body (in Part 7)

section 382(1)

body of persons

section 989

bonus shares (in Chapter 6 of Part 4)

section 151(1)

bonus shares (in Part 5)

section 257(1)

bonus shares (in Part 7)

section 382(1)

building society

section 989

buying back securities, in the context of a repo (in Part 11)

section 570

C (tax-exempt) (in Chapter 2 of Part 11)

section 591(1)

C (tax-exempt) (in Chapter 4 of Part 11)

section 606(2)

C (tax-exempt) (in Chapter 9 of Part 15)

section 591(1) (as applied by section 926(1))

capital (in Chapter 3 of Part 13)

section 772(1)

capital allowance

section 989

capital amount (in Chapter 4 of Part 13)

section 777(7)

capital gains relief (in Chapter 3 of Part 4)

section 103(2)

capital gains relief (in Chapter 5 of Part 13)

section 790(4)

the CDFI (in Part 7)

sections 334(2) and 370

certificate of deposit

section 1019

chargeable gain

section 989

chargeable period

section 989

charged amount (in Chapter 2 of Part 8)

section 427

charitable trade (in Part 10)

section 525

charitable trust (in Part 10)

section 519

charity

section 989

charity (in Chapter 2 of Part 8)

section 989 (and see also section 430)

charity (in Chapter 3 of Part 8)

section 989 (and see also section 446)

CITR (in Part 7)

section 333

civil partner (in Chapter 6 of Part 4)

section 151(1)

claim

section 1020

close company

section 989

company (except in Part 6, Chapters 1, 3 and 4 of Part 13 and sections 993 and 994)

section 992

company (in Part 6)

section 332

company (in Chapter 1 of Part 13)

section 713

company (in Chapter 3 of Part 13)

section 772(3)

company (in Chapter 4 of Part 13)

section 789

company in administration (in Part 5)

section 252(2)

company in administration (in Part 6)

section 331(2)

company in receivership (in Part 5)

section 252(3)

company in receivership (in Part 6)

section 331(3)

compliance certificate (in Part 5)

section 204(1)

compliance statement (in Part 5)

section 205(1)

connected (in relation to two persons being connected with one another)

section 993 as applied by section 1021(1) (but see exceptions and alternative provision in sections 166 to 171, 257(2) and 313(5) and (6))

control

section 995 as applied by section 1021(2) (but see exceptions and alternative provision in sections 69(7), 139(2), 257(3), 313(4) and (6), 394(5), 395(6), 691(4) and 994(1))

conversion (in Part 12)

section 620(7)

co-operative (in Chapter 1 of Part 8)

section 401(3)

corresponding bonus shares (in Chapter 6 of Part 4)

section 151(1)

counteraction notice (in Chapter 1 of Part 13)

section 698(3)

the current tax year (in Chapter 8 of Part 9)

section 499

debenture (except in sections 559, 560 and 691)

section 1022

deemed deduction (in Chapter 13 of Part 15)

section 941(6)

deemed payment (in Chapter 13 of Part 15)

section 941(6)

deposit (in Chapter 2 of Part 15)

section 855(2)

deposit (in Chapter 19 of Part 15)

section 983

deposit-taker (in Chapter 2 of Part 15)

section 853

director (in Part 5)

section 257(1)

director (in Part 6)

section 332

discretionary or accumulation settlement (in Chapter 2 of Part 15)

section 873(1)

disposal (in Part 7)

section 379

disposal of shares (in Part 5)

section 254

disposal-related liability (in Chapter 3 of Part 8)

section 440

disposal-related obligation (in Chapter 3 of Part 8)

section 439

disposing of land (in Chapter 3 of Part 13)

section 753

disregarded annual payments (in Chapter 1 of Part 14)

section 826

disregarded company income (in Chapter 1 of Part 14)

section 816

disregarded income (in Chapter 1 of Part 14)

section 813(1)

disregarded pension income (in Chapter 1 of Part 14)

section 813(3)

disregarded savings and investment income (in Chapter 1 of Part 14)

section 825

disregarded social security income (in Chapter 1 of Part 14)

section 813(5)

disregarded transaction income (in Chapter 1 of Part 14)

section 814

distribution (except in Chapter 4 of Part 11)

section 989

distribution (in Chapter 4 of Part 11)

section 606(3)

dividend (in Chapter 2 of Part 15)

section 850(6)(b)

dividends (in Chapter 1 of Part 13)

section 713

dividend income

section 19

dividend ordinary rate

section 8(1) (as applied by section 989)

dividend trust rate

section 9(2) (as applied by section 989)

dividend upper rate

section 8(2) (as applied by section 989)

double taxation arrangements

section 1023

early tax year (in Chapter 3 of Part 4)

section 112(6)

EIS (in Part 5)

section 156(2)

F6EIS rate (in Part 5)

section 158(2A)

EIS relief (in Chapter 6 of Part 4)

section 151(1)

EIS relief (in Part 5)

section 156(1)

election

section 1020

eligible for EIS relief (in Part 5)

section 157(1)

eligible shares (in Chapter 2 of Part 6)

section 273(1)

eligible shares (in Chapter 3 of Part 6)

section 285(3)

the 30% eligible shares condition (in Chapter 3 of Part 6)

section 274(2)

employment income

section 7 of ITEPA 2003

excluded company (in Chapter 6 of Part 4)

section 151(1)

farming

section 996

financial instrument (in Part 15)

section 984

firm (in Chapter 2 of Part 4)

section 60(5)

firm (in Chapter 3 of Part 4)

section 103(3)

firm (in Chapter 5 of Part 13)

section 790(5)

the 5 year period (in Part 7)

section 338

G (property rental business) (in Chapter 2 of Part 11)

section 591(1)

G (property rental business) (in Chapter 4 of Part 11)

section 606(4)

G (property rental business) (in Chapter 9 of Part 15)

section 591(1) (as applied by section 926(1))

generally accepted accounting practice

section 997(1) and (3)

gift aid declaration (in Chapter 2 of Part 8)

section 428

gilt-edged securities

section 1024

gross amount of a payment (in Chapter 4 of Part 8)

section 452

gross amount (in Chapter 2 of Part 11)

section 589

gross amount (in Chapter 4 of Part 11)

sections 589 and 918(7) (as applied by section 606(9) and (10))

gross amount (in Chapter 9 of Part 15)

section 589 (as applied by section 926(1))

the gross amount (in Chapter 13 of Part 15)

section 941(6)

grossing up

section 998

grossed up amount (in Chapter 2 of Part 8)

section 415

gross-paying government securities (in Chapter 5 of Part 15)

section 893(2)

group (in Chapter 6 of Part 4 (except in sections 137 and 142))

section 151(1)

group (in Part 5)

section 257(1)

group (in Part 6)

section 332

group (in Chapter 2 of Part 11)

section 591(1)

group (in Chapter 4 of Part 11)

section 606(5)

group (in Chapter 9 of Part 15)

section 591(1) (as applied by section 926(1))

group company (in Part 5)

section 257(1)

group company (in Part 6)

section 332

heritage body (in Chapter 10 of Part 9)

section 507(2)

heritage direction (in Chapter 10 of Part 9)

section 507(2)

heritage maintenance property (in Chapter 10 of Part 9)

section 507(2)

heritage maintenance settlement (in Chapter 10 of Part 9)

section 507(2)

higher rate

section 6(2) (as applied by section 989)

holding company (in Chapter 6 of Part 4)

section 151(1)

the 15% holding limit condition (in Chapter 3 of Part 6)

section 274(2)

the income retention condition (in Chapter 3 of Part 6)

section 274(2)

income tax advantage (in Chapter 1 of Part 13)

section 683(1)

the independent broker conditions (in Chapter 1 of Part 14)

section 817

the independent investment manager conditions (in Chapter 1 of Part 14)

section 818

individual (in Chapter 2 of Part 13)

section 714(4)

individual (in Chapter 6 of Part 15)

section 905

interest (in Part 12)

section 671

interest payment day (in Part 12)

section 672

interest period (in Part 12)

section 673

the invested amount (in Part 7)

section 337

the investing company (in Chapter 4 of Part 6)

section 286(1)

investment (in Chapter 2 of Part 15)

section 855(1)

the investment (in Part 7)

section 334(1)

investment company (in Chapter 6 of Part 4)

section 151(1)

the investment date (in Part 7)

section 338

investment manager (in Chapter 1 of Part 14)

section 827(1)

investments (in relation to a company) (in Chapter 3 of Part 6)

section 285(4)

investment transaction (in Chapter 1 of Part 14)

section 827(2)

the investor (in Part 5)

section 157(1)

the investor (in Part 7)

sections 334(1) and 370

the issuing company (in Part 5)

section 157(1)

limited partner (in Chapter 3 of Part 4)

section F1103A

the listing condition (in Chapter 3 of Part 6)

section 274(2)

living together (in relation to married couples and civil partners)

section 1011

local authority

section 999

local authority association

section 1000

manufactured dividend (in Chapter 2 of Part 11)

section 573(1)(a)

manufactured dividend (in Chapter 3 of Part 11)

section 573(1)(a) (as applied by section 595)

manufactured dividend (in Chapter 4 of Part 11)

section 573(1)(a) (as applied by section 606(6))

manufactured dividend (in Chapter 9 of Part 15)

section 573(1)(a) (as applied by section 926(1))

manufactured interest (in Chapter 2 of Part 11)

section 578(1)(a)

manufactured interest (in Chapter 9 of Part 15)

section 578(1)(a) (as applied by section 926(1))

manufactured overseas dividend (in Chapter 2 of Part 11)

section 581(1)(a)

manufactured overseas dividend (in Chapter 9 of Part 15)

section 581(1)(a) (as applied by section 926(1))

market gardening

section 996

market value (of an asset) (in Part 5)

section 257(6)

market value (of an asset) (in Part 7)

section 382(3)

market value of a qualifying investment (in Chapter 3 of Part 8)

section 438

modified net income

section 1025

the nature of income condition (in Chapter 3 of Part 6)

section 274(2)

net income

section 23 (see Step 2) (as applied by section 989)

nominal value of securities (in Part 12)

sections 676 and 677

non-active partner (in Chapter 3 of Part 4)

section F2103B

non-charitable expenditure (in Part 10)

section 543

non-UK resident (and references to a non-UK resident or a non-UK resident person)

section 989

normal self-assessment filing date

section 989

notice

section 989

obligation (in Chapter 3 of Part 8)

section 439(7)

occupation (in Chapter 4 of Part 13)

section 774

offshore installation

sections 1001 and 1002

oil and gas exploration and appraisal

section 1003

ordinary share capital

section 989

ordinary shares (in Part 5)

section 257(1)

ordinary shares (in Part 6)

section 332

other income (in Part 9)

section 463

other person (in Chapter 3 of Part 13)

section 763

other person (in Chapter 4 of Part 13)

section 782

overseas dividend (in Part 11)

section 567

overseas dividend (in Chapter 9 of Part 15)

section 567 (as applied by section 926(1))

overseas property business

Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989)

overseas securities (in Part 11)

section 567

overseas tax (in Chapter 2 of Part 11)

section 591(1)

overseas tax (in Chapter 9 of Part 15)

section 591(1) (as applied by section 926(1))

overseas tax credit (in Chapter 2 of Part 11)

section 591(1)

parent company (in Part 5)

section 257(1)

parent company (in Part 6)

section 332

payment (in Chapter 7 of Part 9)

section 493(5)

period A, period B, period C (in Part 5)

section 159(2), (3), (4)

period of account

section 989

permanent establishment

section 989

person abroad (in Chapter 2 of Part 13)

section 718

personal representatives

section 989

prescribed (in Chapter 2 of Part 11)

section 591(1)

principal company (in Chapter 2 of Part 11)

section 591(1)

principal company (in Chapter 9 of Part 15)

section 591(1) (as applied by section 926(1)

profits or gains

section 989

property deriving its value from land (in Chapter 3 of Part 13)

section 772(2)

property investment LLP

section 1004

property maintenance purpose (in Chapter 10 of Part 9)

section 507(2)

qualifying annual payment (in Chapter 6 of Part 15)

section 899

qualifying business activity (in Part 5)

section 179

qualifying certificate of deposit (in Part 15)

section 985

qualifying company (in Part 5)

section 180

qualifying distribution

section 989

qualifying donation (in Chapter 2 of Part 8)

section 416

F3qualifying film expenditure (in Chapter 3 of Part 4)

F3section 103D

qualifying holding (in Chapter 3 of Part 6)

Chapter 4 of Part 6

the 70% qualifying holdings condition (in Chapter 3 of Part 6)

section 274(2)

qualifying interest in land (in Chapter 3 of Part 8)

section 433

qualifying investor (in Part 5)

section 162

qualifying investment (in Part 7)

section 344

qualifying investment (in Chapter 3 of Part 8)

section 432

qualifying partnership (in Chapter 11 of Part 15)

section 932

qualifying period (in Chapter 1 of Part 14)

section 820

qualifying shares (in Chapter 6 of Part 4)

section 131(2)

qualifying subsidiary (in Part 5)

section 191

qualifying subsidiary (in Chapter 4 of Part 6)

section 302

qualifying 90% subsidiary (in Part 5)

section 190

qualifying 90% subsidiary (in Chapter 4 of Part 6)

section 301

qualifying trade (in Part 5)

section 189(1)

qualifying trade (in Chapter 4 of Part 6)

section 300

qualifying uncertificated eligible debt security unit (in Part 15)

section 986

quoted Eurobond (in Part 15)

section 987

recognised stock exchange

section 1005

registered (in Chapter 5 of Part 15)

section 895(6)

registered industrial and provident society (in Chapter 6 of Part 4)

section 151(1)

registered industrial and provident society (in Chapter 3 of Part 15)

section 887(5)

registered pension scheme

section 150(2) of FA 2004 (as applied by section 989)

the Registrar (in Chapter 5 of Part 15)

section 895(6)

regulations (in Chapter 5 of Part 6)

section 325

related agreements (in Part 11)

section 571

the relevant company (in Chapter 4 of Part 6)

section 286(1)

relevant disregarded income (in Chapter 1 of Part 14)

section 821

relevant foreign income

section 989

the relevant holding (in Chapter 4 of Part 6)

section 286(1)

relevant investment (in Chapter 2 of Part 15)

section 856

the relevant shares (in Part 5)

section 157(1)

relevant transaction (in Chapter 2 of Part 13)

section 715

relevant transfer (in Chapter 2 of Part 13)

section 716(1)

relevant withholding tax (in Chapter 2 of Part 11)

section 590

repo (in Part 11)

section 569

the repurchase price of the securities (in Chapter 4 of Part 11)

section 606(7)

retail prices index

section 989

the rules about manufactured payments (in Chapter 4 of Part 11)

section 606(8)

savings income

section 18

F5. . .

F5. . .

F8. . .

F8. . .

scheme administrator

section 989

section 946 payment (in Chapter 15 of Part 15)

section 945(1)

securities (in relation to a company) (in Chapters 3 to 6 of Part 6, but see sections 317(4) and 328(2))

section 285(2)

securities (in Part 12)

section 619

securities (in Chapter 1 of Part 13)

section 713

securities of the same kind (in Part 12)

section 619(6)

settled property

section 466 (as applied by section 989)

settlor

sections 467 to 473 (as applied by section 989)

share (in Chapter 3 of Part 13)

section 772(3)

share (in Chapter 4 of Part 13)

section 789

shares (in Chapter 6 of Part 4)

section 151(1)

shares (in Part 6)

section 332

share loss relief (in Chapter 6 of Part 4)

section 131(1)

F4shares, stock or other securities included in the official UK list

F4section 1005

F4shares, stock or other securities listed on a recognised stock exchange

F4section 1005

sideways relief (in Chapter 2 of Part 4)

section 60(4)

sideways relief (in Chapter 3 of Part 4)

section 103(1)

sideways relief (in Chapter 5 of Part 13)

section 790(3)

single company (in Part 5)

section 257(1)

single company (in Part 6)

section 332

the 6 year period (in Chapter 6 of Part 7)

section 359(3)

spouse (in Chapter 6 of Part 4)

section 151(1)

F7starting rate for savings

section 7

starting rate limit for savings

section 12

stock lending arrangement (in Part 11)

section 568

subsidiary (in Chapter 1 of Part 8)

section 401(3)

51% subsidiary

section 989

75% subsidiary

section 989

the successor company (in Chapter 5 of Part 6)

section 323(3)

surrender (in the application of this Act to Scotland)

section 1008

tax credit

section 989

tax enactments (in Chapter 5 of Part 6)

section 325

tax relief certificate (in Part 7)

section 348(1)

tax year

section 4(2) (as applied by section 989)

the tax year 2007-08 etc

section 4(4) (as applied by section 989

the termination date (in relation to shares) (in Part 5)

section 256

total income

sections 23 (see Step 1) and 31 (as applied by section 989)

trade (except in Parts 5 and 6)

section 989

trade (in Part 5)

section 989 (but see sections 189(2) and 232(7))

trade (in Part 6)

section 989 (but see sections 300(4) and 313(3))

trade carried on through a branch or agency (in Chapter 2 of Part 11)

section 591(2)

trade carried on through a branch or agency (in Chapter 9 of Part 15)

section 926(2)

trading company (in Chapter 6 of Part 4)

section 151(1)

trading group (in Chapter 6 of Part 4)

section 151(1)

trading stock (in Chapter 1 of Part 13)

section 713

transaction income (in Chapter 1 of Part 14)

section 814(5)

transaction in securities (in Chapter 1 of Part 13)

section 713

transfer (in Chapter 2 of Part 11)

section 591(1)

transfer (of securities) (in Part 12)

section 620

transfer (in Chapter 2 of Part 13)

section 716(2)

transfer with accrued interest (in Part 12)

section 623

transfer with unrealised interest (in Part 12)

section 625

transfer without accrued interest (in Part 12)

section 624

transferee (in Part 12)

section 621

transferor (in Part 12)

section 621

trust rate

section 9(1) (as applied by section 989)

the trustees of a settlement (in Part 9)

section 463

UK generally accepted accounting practice

section 997(2)

UK property business

Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989)

UK public revenue dividend (in Chapter 5 of Part 15)

section 891

UK resident (and references to a UK resident or a UK resident person)

section 989

UK securities (in Part 11)

section 566

UK shares (in Part 11)

section 566

umbrella scheme

section 989

unauthorised unit trust

section 989

unit holder

section 989

unit trust scheme

section 1007

United Kingdom

section 1013

unrealised interest (in Part 12)

section 625

the value of the net benefit to a charity (in Chapter 3 of Part 8)

section 437

variable rate securities (in Part 12)

section 627

VCT

section 259(1) (as applied by section 989)

VCT approval (in Part 6)

section 259(2)

VCT-in-liquidation (in Chapter 5 of Part 6)

section 320

VCT relief (in Part 6)

section 258

venture capital trust

section 259(1) (as applied by section 989)

woodlands

section 996

the year of the loss (in Chapter 6 of Part 4)

section 131(1)