SCHEDULES
SCHEDULE 13Transfer schemes: tax provisions
Part 1Introduction
Interpretation: supplementary
3
1
In this Schedule—
“CAA 2001” means the Capital Allowances Act 2001 (c. 2);
F1“ CTA 2009 ” means the Corporation Tax Act 2009;
F2 “ CTA 2010 ” means the Corporation Tax Act 2010;
“FA”, followed by a year, means the Finance Act of that year;
“ICTA” means the Income and Corporation Taxes Act 1988 (c. 1);
“ITA 2007” means the Income Tax Act 2007 (c. 3);
“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005 (c. 5);
“TCGA 1992” means the Taxation of Chargeable Gains Act 1992 (c. 12);
“TMA 1970” means the Taxes Management Act 1970 (c. 9);
“transfer scheme” means a scheme made under Schedule 12 to this Act;
“transferee”, in relation to a transfer in accordance with a transfer scheme, means the person to whom the transfer is made;
“transferor”, in relation to a transfer in accordance with a transfer scheme, means the person from whom the transfer is made.
2
So far as it relates to income tax this Schedule is to be construed as one with the Income Tax Acts.
3
So far as it relates to capital gains tax this Schedule is to be construed as one with TCGA 1992.
4
So far as it relates to corporation tax this Schedule is to be construed as one with the Corporation Tax Acts.
5
So far as it relates to capital allowances this Schedule is to be construed as one with CAA 2001.