SCHEDULES
SCHEDULE 4Index of defined expressions
Words 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)
Words 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
Words 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)
Words 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)
Words in Sch. 4 inserted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 15
Words 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)
Word 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)
Words 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)
Words in Sch. 4 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 572(a)(i), Sch. 3 Pt. 1 (with Sch.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)
Words 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)
Words 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)
Words 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)
Words 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)
Words 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)
Words in Sch. 4 inserted (13.10.2011) (with effect in accordance with s. 42(7)(8) of the amending Act) by Finance Act 2011 (c. 11), s. 42(5)(6); S.I. 2011/2459, art. 2
Words 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)
Words 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
Word 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
Words 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)
Words 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)
Word 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)
Word in Sch. 4 substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(a), 21
Word in Sch. 4 substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(b), 21
Words 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
Words in Sch. 4 inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(c), 21
Sch. 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)
Sch. 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)
Words in Sch. 4 inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(15)
Words 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)
Word 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)
Words 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)
Words 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)
F17accountancy rental earnings (in Part 11A) | section 614AB(1) |
F17accountancy rental excess (in Chapter 2 of Part 11A) | section 614BH(1) to (4) |
F17accountancy 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) |
F19accounts (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 |
F24acquisition value of a qualifying investment (in Chapter 3 of Part 8) | section 438A |
Act | section 1018 |
F9additional rate | F9section 6(2) (as applied by section 989) |
adjusted net income (in Chapters 2 and 3 of Part 3) | section 58 |
F16alternative finance arrangements (in Part 10A | section 564A(2) |
F16alternative 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) |
F19arrangements (in Chapter 5B of Part 13) | section 809BZR |
F32arrangements (in Chapter 8 of Part 13) | section 809ZR |
F17asset (in Part 11A) | section 614DG |
F17asset 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 |
F18associated (in Chapter 1 of Part 12A) | section 681AM |
F18associates (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 F10 10 (as applied by section 989) |
beneficial entitlement (in Chapter 1 of Part 14) | section 822 |
F20beneficial 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) |
F20branch 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 |
F21. . . | F21. . . |
F21. . . | F21. . . |
F21. . . | F21. . . |
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) |
F18capital 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) |
F32charity (in Chapter 8 of Part 13) | paragraph 1 of Schedule 6 to FA 2010 (and see also section 809ZR) |
CITR (in Part 7) | section 333 |
civil partner (in Chapter 6 of Part 4) | section 151(1) |
claim | section 1020 |
close company | section 989 |
F25close 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) |
F15company (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) |
F23company UK REIT (in Chapter 2 of Part 11) | section 591(1) |
F23company UK REIT (in Chapter 4 of Part 11) | section 606(2) |
F23company 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) |
F17cumulative accountancy rental excess (in Chapter 2 of Part 11A) | section 614BH(5) |
F17cumulative accountancy rental excess (in Chapter 3 of Part 11A) | section 614BH(5), as it has effect as a result of section 614CD |
F17cumulative normal rental excess (in Chapter 2 of Part 11A) | section 614BJ(5) |
F17cumulative normal rental excess (in Chapter 3 of Part 11A) | section 614BJ(5), as it has effect as a result of section 614CD |
F17the 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 |
F18deduction by way of relevant income tax relief (in Chapter 1 of Part 12A) | section 681AC(1) |
F18deduction by way of relevant income tax relief (in Chapter 2 of Part 12A) | section 681BK |
F18deduction 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) |
F28deemed 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 |
F15deposit-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 |
F19disposal 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 |
F18dispositions 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 |
F11dividend additional rate | F11section 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) |
F32the donor (in Chapter 8 of Part 13) | section 809ZJ(3) |
double taxation arrangements | section 1023 |
early tax year (in Chapter 3 of Part 4) | section 112(6) |
EIS (in Part 5) | section 156(2) |
F33EIS original rate (in Part 5) | section 256A |
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 F29285(3A) and (3B) |
the F3070% 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 |
F17finance 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 |
F17for accounting purposes (in Part 11A) | section 614DG |
F28foreign element (in Chapter 13 of Part 15) | section 943B |
F22. . . | F22. . . |
F22. . . | F22. . . |
F22. . . | F22. . . |
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 |
F23group UK REIT (in Chapter 2 of Part 11) | section 591(1) |
F23group UK REIT (in Chapter 4 of Part 11) | section 606(2) |
F23group 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) |
F14higher rate limit | F14section 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 F26687 |
F20independent agent (in Chapter 2C of Part 14) | section 835Y |
the independent broker conditions (in Chapter 1 of Part 14) | section 817 |
F20the independent broker conditions (in Chapter 2B of Part 14) | section 835L |
the independent investment manager conditions (in Chapter 1 of Part 14) | section 818 |
F20the 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 |
F18interests 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) |
F20investment 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) |
F20“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) |
F18lease (in Chapter 1 of Part 12A) | section 681AL(2) |
F18lease (in Chapter 2 of Part 12A) | section 681BM(2), (3) |
F18lease (in Chapter 3 of Part 12A) | section 681CF |
F18lease (in Chapter 4 of Part 12A) | section 681DN |
F17lease (in Part 11A) | section 614DG |
F17the leasing arrangements (in Part 11A) | section 614DG |
F17the lessee (in Part 11A) | section 614DG |
F18lessee (in Chapter 2 of Part 12A) | section 681BM(4) |
F17the lessor (in Part 11A) | section 614DG |
F18lessor (in Chapter 2 of Part 12A) | section 681BM(4) |
limited partner (in Chapter 3 of Part 4) | section F1103A |
F18linked (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 |
F17major 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 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 |
F17normal rent (in Part 11A) | section 614AA |
F17normal rental excess (in Chapter 2 of Part 11A) | section 614BJ(1) to (4) |
F17normal 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 |
F17pay (in Part 11A) | section 614DG |
payment (in Chapter 7 of Part 9) | section 493(5) |
F19payments 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 |
F17period of account (in Part 11A) | section 614DB(1) to (3) |
F31permanent 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 |
F19person involved in a relevant change (in Chapter 5B of Part 13) | section 809BZG(5) |
F19person receiving an asset (in Chapter 5B of Part 13) | section 809BZS(2) |
personal representatives | section 989 |
F17post-25 November 1996 scheme (in Part 11A) | section 614D(1)(b) |
F32potentially advantaged person (in Chapter 8 of Part 13) | section 809ZJ(5) |
F17pre-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) |
F23principal 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) |
F23property rental business (in Chapter 2 of Part 11) | section 591(1) |
F23property rental business (in Chapter 4 of Part 11) | section 606(6A) |
F23property 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 |
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 |
F20qualifying 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 |
F17related period of account (in Part 11A) | section 614DB(5) |
F17related tax year (in Part 11A) | section 614DB(4) |
F18relevant asset (in Chapter 3 of Part 12A) | section 681CG |
F18relevant asset (in Chapter 4 of Part 12A) | section 681DO |
F19relevant 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) |
F18relevant deduction from earnings (in Chapter 1 of Part 12A) | section 681AC(2) |
relevant disregarded income (in Chapter 1 of Part 14) | section 821 |
F20relevant 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 |
F32relievable charity donation (in Chapter 8 of Part 13) | section 809ZI(1) |
F17rent (in Part 11A) | section 614DG |
F18rent (in Chapter 1 of Part 12A) | section 681AL(3), (4) |
F18rent (in Chapter 2 of Part 12A) | section 681BM(5) |
F17the 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 |
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) |
F17sum (in Part 11A) | section 614DG |
F18sum obtained in respect of an interest in an asset (in Chapter 4 of Part 12A) | section 681DG |
F18sum 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 |
F32tainted donation (in Chapter 8 of Part 13) | section 809ZJ |
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 F27684(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) |
F12transfer (in Chapter 5A of Part 13) | F12Section 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 |
F13transfer taking place (in Chapter 5A of Part 13) | F13Section 809AZF(3) |
trust rate | section 9(1) (as applied by section 989) |
the trustees of a settlement (in Part 9) | section 463 |
F19type 1 finance arrangement (in Chapter 5B of Part 13) | section 809BZA |
F19type 2 finance arrangement (in Chapter 5B of Part 13) | section 809BZF |
F19type 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) |
F15winding 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) |
Words 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)