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)