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Income Tax Act 2007

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Section 1032

SCHEDULE 4U.K.Index of defined expressions

This schedule has no associated Explanatory Notes
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
Actsection 1018
[F1additional rate] [F1section 6(2) (as applied by section 989)]
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 trustsection 989
available income and gains (in Part 10)section 562(4)
basic ratesection 6(2) (as applied by section 989)
basic rate limitsection [F2 10] (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 personssection 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 societysection 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 allowancesection 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 depositsection 1019
chargeable gainsection 989
chargeable periodsection 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
charitysection 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)
claimsection 1020
close companysection 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))
controlsection 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
[F3dividend additional rate] [F3section 8(3) (as applied by section 989).]
dividend incomesection 19
dividend ordinary ratesection 8(1) (as applied by section 989)
dividend trust ratesection 9(2) (as applied by section 989)
dividend upper ratesection 8(2) (as applied by section 989)
double taxation arrangementssection 1023
early tax year (in Chapter 3 of Part 4)section 112(6)
EIS (in Part 5)section 156(2)
[F4EIS 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)
electionsection 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 incomesection 7 of ITEPA 2003
excluded company (in Chapter 6 of Part 4)section 151(1)
farmingsection 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 practicesection 997(1) and (3)
gift aid declaration (in Chapter 2 of Part 8)section 428
gilt-edged securitiessection 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 upsection 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 ratesection 6(2) (as applied by section 989)
[F5higher rate limit][F5section 10 (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 [F6103A]
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 authoritysection 999
local authority associationsection 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 gardeningsection 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 incomesection 1025
the nature of income condition (in Chapter 3 of Part 6)section 274(2)
net incomesection 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 [F7103B]
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 datesection 989
noticesection 989
obligation (in Chapter 3 of Part 8)section 439(7)
occupation (in Chapter 4 of Part 13)section 774
offshore installationsections 1001 and 1002
oil and gas exploration and appraisalsection 1003
ordinary share capitalsection 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 businessChapter 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 accountsection 989
permanent establishmentsection 989
person abroad (in Chapter 2 of Part 13)section 718
personal representativessection 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 gainssection 989
property deriving its value from land (in Chapter 3 of Part 13)section 772(2)
property investment LLPsection 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 distributionsection 989
qualifying donation (in Chapter 2 of Part 8)section 416
[F8qualifying film expenditure (in Chapter 3 of Part 4)][F8section 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 exchangesection 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 schemesection 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 incomesection 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 indexsection 989
the rules about manufactured payments (in Chapter 4 of Part 11)section 606(8)
savings incomesection 18
F9. . .F9. . .
F10. . .F10. . .
scheme administratorsection 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 propertysection 466 (as applied by section 989)
settlorsections 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)
[F11shares, stock or other securities included in the official UK list][F11section 1005]
[F11shares, stock or other securities listed on a recognised stock exchange][F11section 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)
[F12starting 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% subsidiarysection 989
75% subsidiarysection 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 creditsection 989
tax enactments (in Chapter 5 of Part 6)section 325
tax relief certificate (in Part 7)section 348(1)
tax yearsection 4(2) (as applied by section 989)
the tax year 2007-08 etcsection 4(4) (as applied by section 989
the termination date (in relation to shares) (in Part 5)section 256
total incomesections 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)
[F13transfer (in Chapter 5A of Part 13)] [F13Section 809AZF(3)]
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
[F14transfer taking place (in Chapter 5A of Part 13)] [F14Section 809AZF(3)]
trust ratesection 9(1) (as applied by section 989)
the trustees of a settlement (in Part 9)section 463
UK generally accepted accounting practicesection 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 schemesection 989
unauthorised unit trustsection 989
unit holdersection 989
unit trust schemesection 1007
United Kingdomsection 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
VCTsection 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 trustsection 259(1) (as applied by section 989)
woodlandssection 996
the year of the loss (in Chapter 6 of Part 4)section 131(1)

Textual Amendments

F1Words in Sch. 4 inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 9(2)

F2Word in Sch. 4 substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 9(3)

F3Words in Sch. 4 inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 9(4)

F4Words in Sch. 4 inserted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by Finance Act 2008 (c. 9), Sch. 1 para. 36(2)

F5Words in Sch. 4 inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 9(5)

F6Word in Sch. 4 substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(a), 21

F7Word in Sch. 4 substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(b), 21

F8Words in Sch. 4 inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(c), 21

F9Sch. 4 entry omitted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 1 para. 36(4)

F10Sch. 4 entry repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 721, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F11Words in Sch. 4 inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(15)

F12Words in Sch. 4 substituted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by Finance Act 2008 (c. 9), Sch. 1 para. 36(3)

F13Words in Sch. 4 inserted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by Finance Act 2009 (c. 10), Sch. 25 para. 9(6)(7)

F14Words in Sch. 4 inserted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by Finance Act 2009 (c. 10), Sch. 25 para. 9(6)(8)

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