Section 1032
SCHEDULE 4U.K.Index of defined expressions
[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) |
F12. . . | F12. . . |
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 |
F13. . . | F13. . . |
F14. . . | F14. . . |
F14. . . | F14. . . |
F14. . . | F14. . . |
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 F15... | [F16paragraph 1 of Schedule 6 to FA 2010] |
charity | [F17paragraph 1 of Schedule 6 to FA 2010] |
charity (in Chapter 2 of Part 8) | [F17paragraph 1 of Schedule 6 to FA 2010] (and see also section 430) |
charity (in Chapter 3 of Part 8) | [F17paragraph 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 |
[F18close 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) |
[F19company (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) |
[F20company UK REIT (in Chapter 4 of Part 11) | section 606(2)] |
F21 . . . | F21. . . |
F13. . . | F13. . . |
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), [F22257HJ(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] |
F23. . . | F23. . . |
F24. . . | F24. . . |
F25. . . | F25. . . |
[F26default additional rate | section 6C (as applied by section 989)] |
[F26default basic rate | section 6C (as applied by section 989)] |
[F26default higher rate | section 6C (as applied by section 989)] |
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 [F27and section 876]) | section 853 |
[F19deposit-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 F28... | section 989 |
F21. . . | F21. . . |
F29. . . | F29. . . |
dividends (in Chapter 1 of Part 13) | section 713 |
[F30dividend additional rate] | [F30section 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) |
[F31EIS original rate (in Part 5) | section 256A] |
[F32EIS 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 [F33285(3A) and (3B)] |
the [F3470%] 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] |
F35. . . | F35. . . |
F36. . . | F36. . . |
F36. . . | F36. . . |
F36. . . | F36. . . |
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 |
F13. . . | F13. . . |
F21. . . | F21. . . |
gross amount (in Chapter 9 of Part 15) | section 589 (as applied by section 926(1)) |
F37. . . | F37. . . |
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 |
F13...) | F13. . . |
F21. . . | F21. . . |
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 |
[F20group UK REIT (in Chapter 2 of Part 11) | section 591(1)] |
F21. . . | F21. . . |
[F20group 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) |
[F38higher rate limit] | [F38section 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 [F39687] |
[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 [F40and section 876]) | 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 [F41103A] |
[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) |
F13. . . | F13. . . |
F21. . . | F21. . . |
manufactured dividend (in Chapter 9 of Part 15) | section 573(1)(a) (as applied by section 926(1)) |
F13. . . | F13. . . |
manufactured interest (in Chapter 9 of Part 15) | section 578(1)(a) (as applied by section 926(1)) |
F13. . . | F13. . . |
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 [F42103B] |
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 |
F13. . . | F13. . . |
F13. . . | F13. . . |
[F43the overseas part] | [F43section 989] |
overseas property business | Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989) |
F13. . . | F13. . . |
F13. . . | F13. . . |
F13. . . | F13. . . |
F13. . . | F13. . . |
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)] |
[F44permanent 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)] |
F13. . . | F13. . . |
F13. . . | F13. . . |
F21. . . | F21. . . |
F13. . . | F13. . . |
[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) |
F13. . . | F13. . . |
F21. . . | F21. . . |
F13. . . | F13. . . |
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 |
F45. . . | F45. . . |
qualifying donation (in Chapter 2 of Part 8) | section 416 |
[F46qualifying film expenditure (in Chapter 3 of Part 4)] | [F46section 103D] |
qualifying holding (in Chapter 3 of Part 6) | Chapter 4 of Part 6 |
the [F4780%] 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) |
F48. . . | F48. . . |
F48. . . | F48. . . |
registered pension scheme | section 150(2) of FA 2004 (as applied by section 989) |
[F49registered society (in Chapter 6 of Part 4) | section 151(1)] |
[F49registered 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 |
F13. . . | F13. . . |
[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) |
F50. . . | F50. . . |
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) |
F13. . . | F13. . . |
[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)] |
F13. . . | F13. . . |
F21. . . | F21. . . |
[F6research and development (in Part 5A) | section 257HJ(1)] |
retail prices index | section 989 |
F13. . . | F13. . . |
F51. . . | F51. . . |
F52. . . | F52. . . |
[F53savings additional rate | section 7A (as applied by section 989)] |
[F54savings allowance | section 12B] |
[F55savings basic rate | section 7A (as applied by section 989)] |
[F55savings higher rate | section 7A (as applied by section 989)] |
savings income | section 18 |
[F54savings nil rate | section 7] |
F56. . . | F56. . . |
scheme administrator | section 989 |
[F57Scottish basic rate] | [F57section [F58989 ]] |
F56. . . | F56. . . |
[F59Scottish intermediate rate | section 989] |
[F60Scottish rate | section 989] |
[F61Scottish rate resolution | section 989] |
[F57Scottish taxpayer] | [F57section 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) |
[F62shares, stock or other securities included in the official UK list] | [F62section 1005] |
[F62shares, stock or other securities listed on a recognised stock exchange] | [F62section 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) |
[F43split year] | [F43section 989] |
spouse (in Chapter 6 of Part 4) | section 151(1) |
[F63starting rate for savings | section 7 |
starting rate limit for savings | section 12] |
F13. . . | F13. . . |
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] |
F45. . . | F45. . . |
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)) |
F13. . . | F13. . . |
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 [F64684(2)] |
F13. . . | F13. . . |
transfer (of securities) (in Part 12) | section 620 |
transfer (in Chapter 2 of Part 13) | section 716(2) |
[F65transfer (in Chapter 5A of Part 13)] | [F65Section 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 |
[F66transfer taking place (in Chapter 5A of Part 13)] | [F66Section 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 |
F13. . . | F13. . . |
F13. . . | F13. . . |
[F43the UK part] | [F43section 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) |
[F67Welsh additional rate | section 6B (as applied by section 989)] |
[F67Welsh basic rate | section 6B (as applied by section 989)] |
[F67Welsh higher rate | section 6B (as applied by section 989)] |
[F67Welsh taxpayer | section 989] |
[F19winding 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 (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 24(a)
F13Words in Sch. 4 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 32
F14Words 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)
F15Words 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
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)(a)(ii), 34(2); S.I. 2012/736, art. 17
F17Words 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
F18Words 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)
F19Words 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)
F20Words 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)
F21Words 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)
F22Words 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)
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)(a) (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)(b) (with reg. 32)
F25Words 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)
F26Words in Sch. 4 inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Finance Act 2016 (c. 24), s. 6(22)(24); S.I. 2016/1161, regs. 2, 3
F27Words in Sch. 4 inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 24(b)
F28Words 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)
F29Words in Sch. 4 omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 24(c)
F30Words 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)
F31Words 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
F32Words 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)
F33Words 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
F34Word 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
F35Words 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)
F36Words 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)
F37Words 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)
F38Words 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)
F39Word 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)
F40Words in Sch. 4 inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 24(d)
F41Word in Sch. 4 substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(a), 21
F42Word in Sch. 4 substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(b), 21
F43Words 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
F44Words 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
F45Words in Sch. 4 omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 63(19)
F46Words in Sch. 4 inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(c), 21
F47Word in Sch. 4 substituted (6.4.2019) by Finance Act 2018 (c. 3), Sch. 5 paras. 3(f), 13; S.I. 2018/931, reg. 4(a)
F48Words 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)
F49Words 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)
F50Words in Sch. 4 omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 24(e)
F51Sch. 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)
F52Sch. 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)
F53Words in Sch. 4 inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Finance Act 2016 (c. 24), s. 6(22)(24); S.I. 2016/1161, regs. 2, 3
F54Words in Sch. 4 inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(12)(17)
F55Words in Sch. 4 inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Finance Act 2016 (c. 24), s. 6(22)(24); S.I. 2016/1161, regs. 2, 3
F56Words in Sch. 4 omitted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(14)(a)(15), 72(3); S.I. 2016/1161, regs. 2, 3
F57Words 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
F58Word in Sch. 4 substituted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(14)(b)(15), 72(3); S.I. 2016/1161, regs. 2, 3
F59Words in Sch. 4 inserted (6.4.2018) by virtue of The Scottish Rates of Income Tax (Consequential Amendments) Order 2018 (S.I. 2018/459), arts. 1(2), 6(9)
F60Words in Sch. 4 inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(14)(c)(15), 72(3); S.I. 2016/1161, regs. 2, 3
F61Words in Sch. 4 inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(14)(d)(15), 72(3); S.I. 2016/1161, regs. 2, 3
F62Words in Sch. 4 inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(15)
F63Words 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)
F64Word 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)
F65Words 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)
F66Words 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)
F67Words in Sch. 4 inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 9(11), 14, 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)