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Income Tax Act 2007
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- 2007 c. 3
- SCHEDULE 4
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Changes over time for: SCHEDULE 4
Version Superseded: 15/09/2016
Alternative versions:
- 06/04/2007- Amendment
- 19/07/2007- Amendment
- 21/07/2008- Amendment
- 01/04/2009- Amendment
- 21/07/2009- Amendment
- 01/04/2010- Amendment
- 08/04/2010- Amendment
- 16/12/2010- Amendment
- 06/04/2011- Amendment
- 19/07/2011- Amendment
- 13/10/2011- Amendment
- 08/03/2012- Amendment
- 17/07/2012- Amendment
- 17/07/2013- Amendment
- 01/01/2014- Amendment
- 06/04/2014- Amendment
- 17/07/2014- Amendment
- 01/08/2014- Amendment
- 26/03/2015- Amendment
- 08/07/2015
Point in time - 15/09/2016- Amendment
- 30/11/2016- Amendment
- 06/04/2018- Amendment
- 24/07/2018- Amendment
- 06/04/2019- Amendment
Status:
Point in time view as at 08/07/2015.
Changes to legislation:
There are currently no known outstanding effects for the Income Tax Act 2007, SCHEDULE 4.
Changes to Legislation
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Section 1032
SCHEDULE 4U.K.Index of defined expressions
This schedule has no associated Explanatory Notes
| [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) |
| [F6arrangements (in Part 5A) | section 257HJ(1)] |
| arrangements (in Chapter 2 of Part 9) | section 465(8) |
| [F2arrangements (in Chapter 5B of Part 13) | section 809BZR] |
| [F7arrangements (in Chapter 5E of Part 13) | section 809EZE(1)] |
| [F8arrangements (in Chapter 8 of Part 13) | section 809ZR] |
| [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 |
| [F6associate (in Part 5A) | section 257HJ(1)] |
| associate (in Part 6) | section 253 (as applied by section 332) |
| associate (in Part 7) | section 381 |
| [F9associated (in Chapter 1 of Part 12A) | section 681AM] |
| [F9associates (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 |
| [F11beneficial 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) |
| [F6bonus shares (in Part 5A) | section 257HJ(1)] |
| bonus shares (in Part 7) | section 382(1) |
| [F11branch or agency (in Chapter 2B of Part 14) | section 835S(2)] |
| building society | section 989 |
| F12. . . | F12. . . |
| F13. . . | F13. . . |
| F13. . . | F13. . . |
| F13. . . | F13. . . |
| 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) |
| [F9capital 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 F14... | [F15paragraph 1 of Schedule 6 to FA 2010] |
| charity | [F16paragraph 1 of Schedule 6 to FA 2010] |
| charity (in Chapter 2 of Part 8) | [F16paragraph 1 of Schedule 6 to FA 2010] (and see also section 430) |
| charity (in Chapter 3 of Part 8) | [F16paragraph 1 of Schedule 6 to FA 2010] (and see also section 446) |
| [F8charity (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 |
| [F17close company (in Chapter 1 of Part 13) | section 713] |
| [F7collective investment scheme (in Chapter 5E of Part 13) | section 809EZE(1)] |
| 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) |
| [F18company (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) |
| [F19company UK REIT (in Chapter 4 of Part 11) | section 606(2)] |
| F20 . . . | F20. . . |
| F12. . . | F12. . . |
| compliance certificate (in Part 5) | section 204(1) |
| [F6compliance certificate (in Part 5A) | section 257EC(1)] |
| compliance statement (in Part 5) | section 205(1) |
| [F6compliance statement (in Part 5A) | section 257ED(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), [F21257HJ(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 |
| [F9deduction by way of relevant income tax relief (in Chapter 1 of Part 12A) | section 681AC(1)] |
| [F9deduction by way of relevant income tax relief (in Chapter 2 of Part 12A) | section 681BK] |
| [F9deduction by way of relevant tax relief (in Chapter 4 of Part 12A) | section 681DP] |
| F22. . . | F22. . . |
| F23. . . | F23. . . |
| F24. . . | F24. . . |
| 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 |
| [F18deposit-taking trade (in Chapter 3A of Part 14 | section 837B(3)] |
| director (in Part 5) | section 257(1) |
| [F6director (in Part 5A) | section 257HJ(1)] |
| director (in Part 6) | section 332 |
| discretionary or accumulation settlement (in Chapter 2 of Part 15) | section 873(1) |
| [F7disguised fee (in Chapter 5E of Part 13) | section 809EZA(3)] |
| 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 |
| [F6disposal of shares (in Part 5A) | section 257HH] |
| 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 |
| [F9dispositions 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 F25... | section 989 |
| F20. . . | F20. . . |
| dividend (in Chapter 2 of Part 15) | section 850(6)(b) |
| dividends (in Chapter 1 of Part 13) | section 713 |
| [F26dividend additional rate] | [F26section 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) |
| [F8the 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) |
| [F27EIS original rate (in Part 5) | section 256A] |
| [F28EIS 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) |
| [F6EIS relief (in Part 5A) | section 257HJ(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) |
| [F7external investor (in Chapter 5E of Part 13) | section 809EZE(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] |
| F31. . . | F31. . . |
| F32. . . | F32. . . |
| F32. . . | F32. . . |
| F32. . . | F32. . . |
| 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 |
| F12. . . | F12. . . |
| F20. . . | F20. . . |
| gross amount (in Chapter 9 of Part 15) | section 589 (as applied by section 926(1)) |
| F33. . . | F33. . . |
| 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) |
| [F6group (in Part 5A) | section 257HJ(1)] |
| group (in Part 6) | section 332 |
| F12...) | F12. . . |
| F20. . . | F20. . . |
| group (in Chapter 9 of Part 15) | section 591(1) (as applied by section 926(1)) |
| group company (in Part 5) | section 257(1) |
| [F6group company (in Part 5A) | section 257HJ(1)] |
| group company (in Part 6) | section 332 |
| [F19group UK REIT (in Chapter 2 of Part 11) | section 591(1)] |
| F20. . . | F20. . . |
| [F19group 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) |
| [F34higher rate limit] | [F34section 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 [F35687] |
| [F11independent agent (in Chapter 2C of Part 14) | section 835Y] |
| the independent broker conditions (in Chapter 1 of Part 14) | section 817 |
| [F11the independent broker conditions (in Chapter 2B of Part 14) | section 835L] |
| the independent investment manager conditions (in Chapter 1 of Part 14) | section 818 |
| [F11the 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 |
| [F9interests 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) |
| [F7investment (in investment scheme) (in Chapter 5E of Part 13) | section 809EZE(2)] |
| 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 |
| [F7investment management services (in Chapter 5E of Part 13) | section 809EZE(1)] |
| investment manager (in Chapter 1 of Part 14) | section 827(1) |
| [F11investment manager (in Chapter 2B of Part 14) | section 835S(3)] |
| [F7investment scheme (in Chapter 5E of Part 13) | section 809EZA(6)] |
| 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) |
| [F11investment transaction (in Chapter 2B of Part 14) | section 835S(4)] |
| [F7investment trust (in Chapter 5E of Part 13) | section 809EZE(1)] |
| the investor (in Part 5) | section 157(1) |
| the investor (in Part 7) | sections 334(1) and 370 |
| [F6issue of shares (in Part 5A) | section 257HI] |
| the issuing company (in Part 5) | section 157(1) |
| [F9lease (in Chapter 1 of Part 12A) | section 681AL(2)] |
| [F9lease (in Chapter 2 of Part 12A) | section 681BM(2), (3)] |
| [F9lease (in Chapter 3 of Part 12A) | section 681CF] |
| [F9lease (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] |
| [F9lessee (in Chapter 2 of Part 12A) | section 681BM(4)] |
| [F1the lessor (in Part 11A) | section 614DG] |
| [F9lessor (in Chapter 2 of Part 12A) | section 681BM(4)] |
| limited partner (in Chapter 3 of Part 4) | section [F36103A] |
| [F9linked (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) |
| F12. . . | F12. . . |
| F20. . . | F20. . . |
| manufactured dividend (in Chapter 9 of Part 15) | section 573(1)(a) (as applied by section 926(1)) |
| F12. . . | F12. . . |
| manufactured interest (in Chapter 9 of Part 15) | section 578(1)(a) (as applied by section 926(1)) |
| F12. . . | F12. . . |
| manufactured overseas dividend (in Chapter 9 of Part 15) | section 581(1)(a) (as applied by section 926(1)) |
| market gardening | section 996 |
| [F7market value (in Chapter 5E of Part 13) | section 809EZE(1)] |
| [F6market value (in Part 5A) | section 257HJ(6)] |
| 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) |
| [F6new qualifying trade (in Part 5A) | section 257HF] |
| nominal value of securities (in Part 12) | sections 676 and 677 |
| non-active partner (in Chapter 3 of Part 4) | section [F37103B] |
| 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) |
| [F6ordinary shares (in Part 5A) | section 257HJ(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 |
| F12. . . | F12. . . |
| F12. . . | F12. . . |
| [F38the overseas part] | [F38section 989] |
| overseas property business | Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989) |
| F12. . . | F12. . . |
| F12. . . | F12. . . |
| F12. . . | F12. . . |
| F12. . . | F12. . . |
| parent company (in Part 5) | section 257(1) |
| [F6parent company (in Part 5A) | section 257HJ(1)] |
| parent company (in Part 6) | section 332 |
| [F7participant (in Chapter 5E of Part 13) | section 809EZE(1)] |
| [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)] |
| [F6period A, period B (in Part 5A) | section 257AC] |
| 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)] |
| [F39permanent establishment (except in Part 5 and Chapter 4 of Part 6) | section 1007A |
| permanent establishment (in Part 5) | section 191A |
| [F6permanent establishment (in Part 5A) | section 257HJ(1)] |
| 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)] |
| [F8potentially advantaged person (in Chapter 8 of Part 13) | section 809ZJ(5)] |
| [F1pre-26 November 1996 scheme (in Part 11A) | section 614D(1)(a)] |
| F12. . . | F12. . . |
| F12. . . | F12. . . |
| F20. . . | F20. . . |
| F12. . . | F12. . . |
| [F7profits (on investment made for purposes of investment scheme) (in Chapter 5E of Part 13) | section 809EZE(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) |
| F12. . . | F12. . . |
| F20. . . | F20. . . |
| F12. . . | F12. . . |
| qualifying annual payment (in Chapter 6 of Part 15) | section 899 |
| qualifying business activity (in Part 5) | section 179 |
| [F6qualifying business activity (in Part 5A) | section 257HG] |
| 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 |
| [F40qualifying film expenditure (in Chapter 3 of Part 4)] | [F40section 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 |
| [F11qualifying 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 |
| [F6qualifying subsidiary (in Part 5A) | section 257HJ(1)] |
| qualifying subsidiary (in Chapter 4 of Part 6) | section 302 |
| qualifying 90% subsidiary (in Part 5) | section 190 |
| [F6qualifying 90% subsidiary (in Part 5A) | section 257HJ(1)] |
| 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) |
| F41. . . | F41. . . |
| F41. . . | F41. . . |
| registered pension scheme | section 150(2) of FA 2004 (as applied by section 989) |
| [F42registered society (in Chapter 6 of Part 4) | section 151(1)] |
| [F42registered society (in Chapter 3 of Part 15) | section 887(5)] |
| the Registrar (in Chapter 5 of Part 15) | section 895(6) |
| regulations (in Chapter 5 of Part 6) | section 325 |
| F12. . . | F12. . . |
| [F1related period of account (in Part 11A) | section 614DB(5)] |
| [F1related tax year (in Part 11A) | section 614DB(4)] |
| [F9relevant asset (in Chapter 3 of Part 12A) | section 681CG] |
| [F9relevant 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) |
| [F9relevant deduction from earnings (in Chapter 1 of Part 12A) | section 681AC(2)] |
| relevant disregarded income (in Chapter 1 of Part 14) | section 821 |
| [F11relevant 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) |
| F12. . . | F12. . . |
| [F8relievable charity donation (in Chapter 8 of Part 13) | section 809ZI(1)] |
| [F1rent (in Part 11A) | section 614DG] |
| [F9rent (in Chapter 1 of Part 12A) | section 681AL(3), (4)] |
| [F9rent (in Chapter 2 of Part 12A) | section 681BM(5)] |
| [F1the rental earnings (in Part 11A) | section 614AC] |
| [F7repayment of, and return on, investment in certain investment schemes (in Chapter 5E of Part 13) | section 809EZE(4)] |
| F12. . . | F12. . . |
| F20. . . | F20. . . |
| [F6research and development (in Part 5A) | section 257HJ(1)] |
| retail prices index | section 989 |
| F12. . . | F12. . . |
| savings income | section 18 |
| F43. . . | F43. . . |
| F44. . . | F44. . . |
| scheme administrator | section 989 |
| [F45Scottish additional rate] | [F45section 6A (as applied by section 989)] |
| [F45Scottish basic rate] | [F45section 6A (as applied by section 989)] |
| [F45Scottish higher rate] | [F45section 6A (as applied by section 989)] |
| [F45Scottish taxpayer] | [F45section 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) |
| [F6SEIS (in Part 5A) | section 257A(2)] |
| 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) |
| [F46shares, stock or other securities included in the official UK list] | [F46section 1005] |
| [F46shares, stock or other securities listed on a recognised stock exchange] | [F46section 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) |
| [F6single company (in Part 5A) | section 257HJ(1)] |
| single company (in Part 6) | section 332 |
| the 6 year period (in Chapter 6 of Part 7) | section 359(3) |
| [F38split year] | [F38section 989] |
| spouse (in Chapter 6 of Part 4) | section 151(1) |
| [F47starting rate for savings | section 7 |
| starting rate limit for savings | section 12] |
| F12. . . | F12. . . |
| 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) |
| [F7sum (in Chapter 5E of Part 13) | section 809EZB(3)] |
| [F1sum (in Part 11A) | section 614DG] |
| [F9sum obtained in respect of an interest in an asset (in Chapter 4 of Part 12A) | section 681DG] |
| [F9sum 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 |
| [F8tainted 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)) |
| F12. . . | F12. . . |
| 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 [F48684(2)] |
| F12. . . | F12. . . |
| transfer (of securities) (in Part 12) | section 620 |
| transfer (in Chapter 2 of Part 13) | section 716(2) |
| [F49transfer (in Chapter 5A of Part 13)] | [F49Section 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 |
| [F50transfer taking place (in Chapter 5A of Part 13)] | [F50Section 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 |
| F12. . . | F12. . . |
| F12. . . | F12. . . |
| [F38the UK part] | [F38section 989] |
| 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) |
| [F18winding 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)
F6Sch. 4 entries inserted (17.7.2012) (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 18(2)
F7Words in Sch. 4 inserted (with effect in accordance with s. 21(4) of the amending Act) by Finance Act 2015 (c. 11), s. 21(3)
F8Words 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
F9Words 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)
F10Word 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)
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. 8 para. 286 (with Sch. 9 paras. 1-9, 22)
F12Words in Sch. 4 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 32
F13Words 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)
F14Words in Sch. 4 omitted (8.3.2012) (with effect in accordance with art. 17 of the commencing S.I.) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 23(7)(a)(i), 34(2); S.I. 2012/736, art. 17
F15Words in Sch. 4 substituted (8.3.2012) (with effect in accordance with art. 17 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 23(7)(a)(ii), 34(2); S.I. 2012/736, art. 17
F16Words in Sch. 4 substituted (8.3.2012) (with effect in accordance with art. 17 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 23(7)(b), 34(2); S.I. 2012/736, art. 17
F17Words 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)
F18Words 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)
F19Words 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)
F20Words in Sch. 4 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(5)(a)
F21Words in Sch. 4 inserted (17.7.2012) (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 18(3)
F22Words in Sch. 4 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(20)(a) (with reg. 32)
F23Words in Sch. 4 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(20)(b) (with reg. 32)
F24Words in Sch. 4 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(20)(c) (with reg. 32)
F25Words in Sch. 4 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(5)(b)
F26Words 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)
F27Words 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
F28Words 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)
F29Words 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
F30Word 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
F31Words in Sch. 4 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(20)(d) (with reg. 32)
F32Words 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)
F33Words in Sch. 4 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(20)(e) (with reg. 32)
F34Words 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)
F35Word 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)
F36Word in Sch. 4 substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(a), 21
F37Word in Sch. 4 substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(b), 21
F38Words in Sch. 4 inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 108
F39Words 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
F40Words in Sch. 4 inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(c), 21
F41Words in Sch. 4 omitted (1.8.2014) by virtue of Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 112(2) (with Sch. 5)
F42Words in Sch. 4 inserted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 112(3) (with Sch. 5)
F43Sch. 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)
F44Sch. 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)
F45Words in Sch. 4 inserted (with effect in accordance with Sch. 38 para. 12 of the amending Act) by Finance Act 2014 (c. 26), Sch. 38 para. 11
F46Words in Sch. 4 inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(15)
F47Words 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)
F48Word 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)
F49Words 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)
F50Words 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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