1U.K.In this Schedule “public body” means a person which is a public body for the purposes of section 66 of FA 2003 (SDLT: transfers involving public bodies).
2(1)In this Schedule “taxable public body” means a public body which is within the charge to corporation tax.U.K.
(2)In this Schedule “exempt public body” means a public body which is exempt from corporation tax.
3(1)In this Schedule—U.K.
“CAA 2001” means the Capital Allowances Act 2001 (c. 2);
[F1“CTA 2009” means the Corporation Tax Act 2009;]
“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.
Textual Amendments
F1Definition in Sch. 13 para. 3 inserted (with effect in accordance with s. 1329(1) of the commencing Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 739(2) (with Sch. 2 Pts. 1, 2)