Version Superseded: 19/07/2011
Point in time view as at 06/04/2011.
There are currently no known outstanding effects for the Income Tax Act 2007, SCHEDULE 4.
Section 1032
| [F1accountancy rental earnings (in Part 11A) | section 614AB(1)] |
| [F1accountancy rental excess (in Chapter 2 of Part 11A) | section 614BH(1) to (4)] |
| [F1accountancy rental excess (in Chapter 3 of Part 11A) | section 614BH(1) to (4), as it has effect as a result of section 614CD] |
| accounting period (in relation to a deposit-taker who is not a company) (in Chapter 15 of Part 15) | section 948(1) |
| [F2accounts (in Chapter 5B of Part 13) | section 809BZQ] |
| 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 |
| [F3acquisition value of a qualifying investment (in Chapter 3 of Part 8) | section 438A] |
| Act | section 1018 |
| [F4additional rate] | [F4section 6(2) (as applied by section 989)] |
| adjusted net income (in Chapters 2 and 3 of Part 3) | section 58 |
| [F5alternative finance arrangements (in Part 10A | section 564A(2)] |
| [F5alternative finance return (in Part 10A) | sections 564I to 564L] |
| arrangements (in Part 5) | section 257(1) |
| arrangements (in Chapter 2 of Part 9) | section 465(8) |
| [F2arrangements (in Chapter 5B of Part 13) | section 809BZR] |
| [F1asset (in Part 11A) | section 614DG] |
| [F1asset representing the leased asset (in Part 11A) | section 614DD] |
| 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 |
| [F6associated (in Chapter 1 of Part 12A) | section 681AM] |
| [F6associates (in Chapter 4 of Part 12A) | section 681DL] |
| 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 [F7 10] (as applied by section 989) |
| beneficial entitlement (in Chapter 1 of Part 14) | section 822 |
| [F8beneficial entitlement (in Chapter 2B of Part 14) | section 835O(4)] |
| 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) |
| [F8branch or agency (in Chapter 2B of Part 14) | section 835S(2)] |
| building society | section 989 |
| buying back securities, in the context of a repo (in Part 11) | section 570 |
| F9. . . | F9. . . |
| F9. . . | F9. . . |
| F9. . . | F9. . . |
| 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) |
| [F6capital sum (in Chapter 4 of Part 12A) | section 681DM] |
| 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 |
| [F10close company (in Chapter 1 of Part 13) | section 713] |
| 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) |
| [F11company (in Chapter 3A of Part 14) | section 837H(4)] |
| 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) |
| [F12company UK REIT (in Chapter 2 of Part 11) | section 591(1)] |
| [F12company UK REIT (in Chapter 4 of Part 11) | section 606(2)] |
| [F12company UK REIT (in Chapter 9 of Part 15) | section 591(1) (as applied by section 926(1))] |
| 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) |
| [F1cumulative accountancy rental excess (in Chapter 2 of Part 11A) | section 614BH(5)] |
| [F1cumulative accountancy rental excess (in Chapter 3 of Part 11A) | section 614BH(5), as it has effect as a result of section 614CD] |
| [F1cumulative normal rental excess (in Chapter 2 of Part 11A) | section 614BJ(5)] |
| [F1cumulative normal rental excess (in Chapter 3 of Part 11A) | section 614BJ(5), as it has effect as a result of section 614CD] |
| [F1the current lessor (in Part 11A) | section 614DG] |
| the current tax year (in Chapter 8 of Part 9) | section 499 |
| debenture (except in sections 559, 560 and 691) | section 1022 |
| [F6deduction by way of relevant income tax relief (in Chapter 1 of Part 12A) | section 681AC(1)] |
| [F6deduction by way of relevant income tax relief (in Chapter 2 of Part 12A) | section 681BK] |
| [F6deduction by way of relevant tax relief (in Chapter 4 of Part 12A) | section 681DP] |
| deemed deduction (in Chapter 13 of Part 15) | section 941(6) |
| [F13deemed income (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 |
| [F11deposit-taking trade (in Chapter 3A of Part 14 | section 837B(3)] |
| 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 |
| [F2disposal of an asset (in Chapter 5B of Part 13) | section 809BZS(3)] |
| 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 |
| [F6dispositions of interests in land outside the United Kingdom (in Chapter 1 of Part 12A) | section 681AN |
| 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 |
| [F14dividend additional rate] | [F14section 8(3) (as applied by section 989).] |
| 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) |
| [F15EIS 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 [F16285(3A) and (3B)] |
| the [F1770%] 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 |
| [F1finance lessor (in Part 11A) | section 614DG] |
| 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 |
| [F1for accounting purposes (in Part 11A) | section 614DG] |
| [F13foreign element (in Chapter 13 of Part 15) | section 943B] |
| F18. . . | F18. . . |
| F18. . . | F18. . . |
| F18. . . | F18. . . |
| 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 |
| [F12group UK REIT (in Chapter 2 of Part 11) | section 591(1)] |
| [F12group UK REIT (in Chapter 4 of Part 11) | section 606(2)] |
| [F12group UK REIT (in Chapter 9 of Part 15) | section 591(1) (as applied by section 926(1))] |
| 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) |
| [F19higher rate limit] | [F19section 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 [F20687] |
| [F8independent agent (in Chapter 2C of Part 14) | section 835Y] |
| the independent broker conditions (in Chapter 1 of Part 14) | section 817 |
| [F8the independent broker conditions (in Chapter 2B of Part 14) | section 835L] |
| the independent investment manager conditions (in Chapter 1 of Part 14) | section 818 |
| [F8the independent investment manager conditions (in Chapter 2B of Part 14) | section 835M] |
| 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 |
| [F6interests in land outside the United Kingdom (in Chapter 1 of Part 12A) | section 681AN |
| 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) |
| [F8investment manager (in Chapter 2B of Part 14) | section 835S(3)] |
| 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) |
| [F8“investment transaction (in Chapter 2B of Part 14) | section 835S(4)] |
| 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) |
| [F6lease (in Chapter 1 of Part 12A) | section 681AL(2)] |
| [F6lease (in Chapter 2 of Part 12A) | section 681BM(2), (3)] |
| [F6lease (in Chapter 3 of Part 12A) | section 681CF] |
| [F6lease (in Chapter 4 of Part 12A) | section 681DN] |
| [F1lease (in Part 11A) | section 614DG] |
| [F1the leasing arrangements (in Part 11A) | section 614DG] |
| [F1the lessee (in Part 11A) | section 614DG] |
| [F6lessee (in Chapter 2 of Part 12A) | section 681BM(4) |
| [F1the lessor (in Part 11A) | section 614DG] |
| [F6lessor (in Chapter 2 of Part 12A) | section 681BM(4)] |
| limited partner (in Chapter 3 of Part 4) | section [F21103A] |
| [F6linked (in relation to a person) (in Chapter 2 of Part 12A) | section 681BL] |
| 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 |
| [F1major lump sum (in Part 11A) | section 614BC(5)] |
| 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 [F22103B] |
| 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 |
| [F1normal rent (in Part 11A) | section 614AA] |
| [F1normal rental excess (in Chapter 2 of Part 11A) | section 614BJ(1) to (4)] |
| [F1normal rental excess (in Chapter 3 of Part 11A) | section 614BJ(1) to (4), as it has effect as a result of section 614CD] |
| 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 |
| [F1pay (in Part 11A) | section 614DG] |
| payment (in Chapter 7 of Part 9) | section 493(5) |
| [F2payments in respect of an asset (in Chapter 5B of Part 13) | section 809BZS(4)] |
| period A, period B, period C (in Part 5) | section 159(2), (3), (4) |
| period of account | section 989 |
| [F1period of account (in Part 11A) | section 614DB(1) to (3)] |
| [F23permanent establishment (except in Part 5 and Chapter 4 of Part 6) | section 1007A |
| permanent establishment (in Part 5) | section 191A |
| permanent establishment (in Chapter 4 of Part 6) | section 302A] |
| person abroad (in Chapter 2 of Part 13) | section 718 |
| [F2person involved in a relevant change (in Chapter 5B of Part 13) | section 809BZG(5)] |
| [F2person receiving an asset (in Chapter 5B of Part 13) | section 809BZS(2)] |
| personal representatives | section 989 |
| [F1post-25 November 1996 scheme (in Part 11A) | section 614D(1)(b)] |
| [F1pre-26 November 1996 scheme (in Part 11A) | section 614D(1)(a)] |
| prescribed (in Chapter 2 of Part 11) | section 591(1) |
| principal company (in Chapter 2 of Part 11) | section 591(1) |
| [F12principal company (in Chapter 4 of Part 11) | section 606(5)] |
| 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) |
| [F12property rental business (in Chapter 2 of Part 11) | section 591(1)] |
| [F12property rental business (in Chapter 4 of Part 11) | section 606(6A)] |
| [F12property rental business (in Chapter 9 of Part 15) | section 591(1) (as applied by section 926(1))] |
| 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 |
| [F24qualifying film expenditure (in Chapter 3 of Part 4)] | [F24section 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 |
| [F8qualifying period (in Chapter 2B of Part 14) | section 835O(2)] |
| 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 |
| [F1related period of account (in Part 11A) | section 614DB(5)] |
| [F1related tax year (in Part 11A) | section 614DB(4)] |
| [F6relevant asset (in Chapter 3 of Part 12A) | section 681CG] |
| [F6relevant asset (in Chapter 4 of Part 12A) | section 681DO] |
| [F2relevant change in relation to a partnership (in Chapter 5B of Part 13) | section 809BZG] |
| the relevant company (in Chapter 4 of Part 6) | section 286(1) |
| [F6relevant deduction from earnings (in Chapter 1 of Part 12A) | section 681AC(2)] |
| relevant disregarded income (in Chapter 1 of Part 14) | section 821 |
| [F8relevant disregarded income (in Chapter 2B of Part 14) | section 835O(3)] |
| 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 |
| [F1rent (in Part 11A) | section 614DG] |
| [F6rent (in Chapter 1 of Part 12A) | section 681AL(3), (4)] |
| [F6rent (in Chapter 2 of Part 12A) | section 681BM(5)] |
| [F1the rental earnings (in Part 11A) | section 614AC] |
| 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 |
| F25. . . | F25. . . |
| F26. . . | F26. . . |
| 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) |
| [F27shares, stock or other securities included in the official UK list] | [F27section 1005] |
| [F27shares, stock or other securities listed on a recognised stock exchange] | [F27section 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) |
| [F28starting 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) |
| [F1sum (in Part 11A) | section 614DG] |
| [F6sum obtained in respect of an interest in an asset (in Chapter 4 of Part 12A) | section 681DG] |
| [F6sum obtained in respect of the lessee's interest in a lease of an asset (in Chapter 4 of Part 12A) | section 681DH] |
| 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 [F29684(2)] |
| 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) |
| [F30transfer (in Chapter 5A of Part 13)] | [F30Section 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 |
| [F31transfer taking place (in Chapter 5A of Part 13)] | [F31Section 809AZF(3)] |
| trust rate | section 9(1) (as applied by section 989) |
| the trustees of a settlement (in Part 9) | section 463 |
| [F2type 1 finance arrangement (in Chapter 5B of Part 13) | section 809BZA] |
| [F2type 2 finance arrangement (in Chapter 5B of Part 13) | section 809BZF] |
| [F2type 3 finance arrangement (in Chapter 5B of Part 13) | section 809BZJ] |
| 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) |
| [F11winding up receipt (in Chapter 3A of Part 14) | section 837C(3)] |
| woodlands | section 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 s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 239 (with Sch. 9 paras. 1-9, 22)
F2Words in Sch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 275 (with Sch. 9 paras. 1-9, 22)
F3Words in Sch. 4 inserted (8.4.2010 with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 7 para. 4
F4Words 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)
F5Words in Sch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 223 (with Sch. 9 paras. 1-9, 22)
F6Words in Sch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 261 (with Sch. 9 paras. 1-9, 22)
F7Word 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)
F8Words in Sch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 286 (with Sch. 9 paras. 1-9, 22)
F9Words in Sch. 4 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 572(a)(i), Sch. 3 Pt. 1 (with Sch. 2)
F10Words in Sch. 4 inserted (8.4.2010 with effect in accordance with Sch. 12 para. 15(1) of the amending Act) by Finance Act 2010 (c. 13), Sch. 12 para. 12(2)
F11Words in Sch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 72 (with Sch. 9 paras. 1-9, 22)
F12Words in Sch. 4 inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 572(b) (with Sch. 2)
F13Words in Sch. 4 inserted (8.4.2010 with effect in accordance with Sch. 13 para. 3 of the amending Act) by Finance Act 2010 (c. 13), Sch. 13 para. 2(3)
F14Words 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)
F15Words 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)
F16Words in Sch. 4 substituted (6.4.2011) (with effect in accordance with Sch. 2 paras. 6, 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 4(2); S.I. 2011/662, art. 2
F17Word in Sch. 4 substituted (6.4.2011) (with effect in accordance with Sch. 2 paras. 6, 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 4(3); S.I. 2011/662, art. 2
F18Words in Sch. 4 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 572(a)(ii), Sch. 3 Pt. 1 (with Sch. 2)
F19Words 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)
F20Word in Sch. 4 substituted (8.4.2010 with effect in accordance with Sch. 12 para. 15(1) of the amending Act) by Finance Act 2010 (c. 13), Sch. 12 para. 12(3)
F21Word in Sch. 4 substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(a), 21
F22Word in Sch. 4 substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(b), 21
F23Words in Sch. 4 substituted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(3), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 4(4); S.I. 2011/662, art. 2
F24Words in Sch. 4 inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(c), 21
F25Sch. 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)
F26Sch. 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)
F27Words in Sch. 4 inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(15)
F28Words 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)
F29Word in Sch. 4 substituted (8.4.2010 with effect in accordance with Sch. 12 para. 15(1) of the amending Act) by Finance Act 2010 (c. 13), Sch. 12 para. 12(4)
F30Words 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)
F31Words 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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