Section 1327
SCHEDULE 4U.K.Index of defined expressions
absolute interest (in Chapter 3 of Part 10) | section 935(1) |
accounting period | section 834(1) of ICTA |
accounting period of a firm (in Part 17) | section 1261 |
accounting value (in relation to an asset) (in Part 8) | section 719 |
the acquired securities (in Chapter 5 of Part 12) | section 1030(4) |
acquisition (in relation to an asset) (in Part 8) | section 856 |
the actual accrual period (in Chapter 8 of Part 5) | section 373(5) |
the administration period (in Chapter 3 of Part 10) | section 938(1) |
the aggregate income of the estate (in Chapter 3 of Part 10) | section 947(1) |
alternative finance arrangements (in Parts 5 and 6) | section 501(2) |
alternative finance return (in Part 6) | sections 511 to 513 |
amortised cost basis (in Parts 5 and 6) | section 313(4) |
amount recognised in determining a company's profit or loss for a period (in Parts 5 and 6) | section 308 |
amount recognised in determining a company's profit or loss for a period (in Part 7) | section 597 |
amounts recognised for accounting purposes (in Parts 5 and 6) | section 309(2) |
amounts recognised for accounting purposes (in Part 7) | section 599 |
amounts recognised for accounting purposes (in Part 8) | section 717(2) |
animal (in Chapter 8 of Part 3) | section 110(1) |
animal being added to a herd (in Chapter 8 of Part 3) | section 110(6) |
animals in a herd or part of a herd (in Chapter 8 of Part 3) | section 110(3) to (5) |
approved, approval (in relation to a share incentive plan) (in Chapter 1 of Part 11) | section 488(4) of ITEPA 2003 (see section 984(1) and (2) of this Act) |
[F1arrangement (in Chapter 2A of Part 6) | section 486B(9)] |
arrangement (in Chapter 10 of Part 6) | section 559 |
assignment (in the application of the Act to Scotland) | section 1320(1) |
associate (in Parts 5 and 6) | section 417(3) of ICTA (as applied by section 476(1)) |
associate (in Chapter 12 of Part 8) | section 417(3) of ICTA (as applied by section 841(3)) |
associated company (in Chapter 1 of Part 11) | paragraph 94 of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
F2. . . | F2. . . |
assumed income entitlement (in Chapter 3 of Part 10) | section 948(2), (3) |
authorised unit trust | section 468(6) of ICTA (as applied by section 832(1) of that Act) |
award of shares (and references to shares awarded) (in Chapter 1 of Part 11) | paragraph 5(1) and (2) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
bank (in Part 7) | section 710 |
the basic amount (in relation to estate income) (in Chapter 3 of Part 10) | section 941(4) |
basic life assurance and general annuity business (abbreviated as “BLAGAB”) | section 431F of ICTA (as applied by section 431(2) of that Act) |
basic rate | section 1319 |
basic relieving amount by reference to a taxed receipt (in Chapter 4 of Part 4) | sections 228(4), 229(2), (4) |
BLAGAB (in Chapter 10 of Part 5) | section 386(4) |
body of persons | section 832(1) of ICTA |
building society | section 832(1) of ICTA |
capital allowance | section 832(1) of ICTA |
capital cost of patent rights (in Chapter 3 of Part 9) | section 913(4) |
capital redemption policy (in Part 7) | section 710 |
capped R&D expenditure (in Part 13) | section 1073 |
caravan | section 1314 |
carrying value (in Part 7) | section 702 |
Chapter 2 surrenderable loss (in Chapter 2 of Part 13) | section 1055 |
Chapter 7 surrenderable loss (in Chapter 7 of Part 13) | section 1104 |
the charge to corporation tax on income | section 2(3) |
chargeable asset (in Part 7) | section 703 |
chargeable event (in Chapter 5 of Part 12) | section 1032 |
chargeable intangible asset (in Part 8) | section 741(1) |
chargeable period | section 832(1) of ICTA |
chargeable realisation gain (in Part 8) | section 741(2) |
charity | section 1319 |
claim | section 1315 |
close company | sections 414 and 415 of ICTA |
collective investment scheme (in Parts 5 and 6) | section 476(1) |
commercial association of companies (in Part 12) | section 1004(9) |
commercial letting of furnished holiday accommodation (in Chapter 6 of Part 4) | sections 265 to 268 |
company (except in Chapters 13 and 14 of Part 5, Chapters 9 and 10 of Part 7, Chapter 8 of Part 8 and Chapter 1 of Part 11) | section 832(1) of ICTA (and see also section 1273(2)(c) of this Act) |
company (in Chapter 13 of Part 5) | section 430(1) |
company (in Chapter 14 of Part 5) | section 439(1) |
company (in Chapter 9 of Part 7) | section 681(1) |
company (in Chapter 10 of Part 7) | section 688(1) |
company (in Chapter 8 of Part 8) | section 764(2) |
company (in Chapter 1 of Part 11) | paragraph 99(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
the company (in relation to a share incentive plan) (in Chapter 1 of Part 11) | paragraph 2(2) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
the company (in Chapter 5 of Part 15) | section 1212(1) |
company replacing another as party to a loan relationship (in Chapter 4 of Part 5) | section 338 |
company replacing another as party to a derivative contract (in Chapter 5 of Part 7) | section 627 |
company tax return (in Part 15) | section 1187 |
company with investment business (in Part 16) | section 1218(1) and (2) |
the completion period (in Chapter 5 of Part 15) | section 1212(1) |
connected (in the context of “connected person” or one person being “connected” with another) (except in Chapter 12 of Part 8) | section 839 of ICTA (see section 1316(1) of this Act) |
connected (in the context of “connected person” or one person being “connected” with another) (in Chapter 12 of Part 8) | sections 842 and 843 |
connected companies relationship (in Parts 5 and 6) | section 348 |
consideration received for disposal of know-how (in Chapter 13 of Part 3) | section 176(3), (4) |
consortium (in relation to companies that are owned by a consortium or are members of a consortium) (in Part 12) | section 1004(5) to (8) |
consortium company (in Chapter 7 of Part 5) | section 371(1) |
contaminated state (in relation to land) (in Part 14) | section 1145 |
contract for differences (in Part 7) | section 582 |
contract of insurance (in Part 7) | section 710 |
contract of long-term insurance (in Part 7) | section 710 |
control (except in F3... Chapter 12 of Part 8 and Chapter 1 of Part 11) | section 840 of ICTA (see section 1316(2) of this Act) |
F4. . . | F4. . . |
control (in Chapter 12 of Part 8) | section 836 |
control (in Chapter 1 of Part 11) | section 995 of ITA 2007, as applied by section 719 of ITEPA 2003 (see section 984(1) and (2) of this Act) |
controlled waters (in Part 14) | section 1179 |
convertible securities (in Part 12) | section 1005 (and see also section 1030(4)) |
convertible shares (in Part 12) | section 1005 |
co-operative society (in Chapter 14 of Part 5) | section 439(1) |
co-operative society (in Chapter 10 of Part 7) | section 688(1) |
co-producer (in Part 15) | section 1186 |
core expenditure (in Part 15) | section 1184(1) |
cost of an asset (in relation to certain assets) (in Chapter 7 of Part 8) | section 760 |
costs of the film (in Chapter 2 of Part 15) | section 1191 |
coupons (in Chapter 6 of Part 10) | section 975(3) |
credit (in Part 16) | section 1255(3) |
credit union | section 1319 |
creditor quasi-repo (in Chapter 10 of Part 6) | section 544 |
creditor relationship (in Parts 5, 6 and 7) | section 302(5) |
creditor repo (in Chapter 10 of Part 6) | section 543 |
debit (in Part 16) | section 1255(3) |
debt (in Parts 5 and 6) | section 476(1) |
debtor consortium company (in Chapter 7 of Part 5) | section 371(1) |
debtor quasi-repo (in Chapter 10 of Part 6) | section 549 |
debtor relationship (in Parts 5, 6 and 7) | section 302(6) |
debtor repo (in Chapter 10 of Part 6) | section 548 |
the deficit (in Chapter 16 of Part 5) | section 456(2) |
the deficit period (in Chapter 16 of Part 5) | section 456(2) |
deposit arrangements (in Chapter 6 of Part 6) | section 501(3) |
depositary receipt (in Part 7) | section 710 |
deposit back arrangements | section 431(2) of ICTA |
derivative contract | section 576 |
derivative contract of a person | section 608(7) |
designated (in Part 7) | section 710 |
diminishing shared ownership arrangements (in Chapter 6 of Part 6) | section 501(3) |
discharge (in Chapter 10 of Part 6) | section 559 |
discretionary interest (in Chapter 3 of Part 10) | section 935(3) |
distribution | section 832(1) of ICTA |
dividend ordinary rate | section 1319 |
dividend shares (in Chapter 1 of Part 11) | paragraph 62(3)(b) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
the earlier period (in Chapter 15 of Part 8) | section 871(2) |
effective 51% subsidiary (in Part 8) | section 771 |
[F5economically equivalent to interest (in Chapter 2A of Part 6) | section 486B(2)] |
effective duration of a lease (in Chapter 4 of Part 4) | section 243 |
election | section 1315 |
employee (in Chapter 1 of Part 11) | section 4(2) of ITEPA 2003 (see section 984(1) and (2) of this Act) |
the employee (in Part 12) | section 1005 |
the employing company (in Part 12) | section 1005 |
employment (in Chapter 1 of Part 11) | section 4(1) of ITEPA 2003 (see section 984(1) and (2) of this Act) |
employment (in Part 12) | section 1002 |
employment income | section 7(2) of ITEPA 2003 |
equity instrument (in Parts 5 and 6) | section 476(1) |
equity instrument (in Part 7) | section 710 |
estate (in Chapter 3 of Part 10) | section 934(2) |
estate income (in Chapter 3 of Part 10) | section 934(2) |
estate in land (in relation to any land in Scotland) | section 832(1) of ICTA |
exchange gain (in Parts 5 and 6) | section 475 |
exchange gain (in Part 7) | section 705 |
exchange loss (in Parts 5 and 6) | section 475 |
exchange loss (in Part 7) | section 705 |
excluded body (in Part 7) | section 706 |
expenditure on an asset (in Part 8) | section 727 |
externally provided worker (in Part 13) | section 1128 |
fair value (in Parts 5 and 6) | section 313(6) |
fair value (in Part 7) | section 710 |
fair value accounting (in Parts 5 and 6) | section 313(5) |
fair value accounting (in Part 7) | section 710 |
farmers (in Chapter 8 of Part 3) | section 109(3) |
farming | section 1317 |
film (in Part 15) | section 1181 |
film-making activities (in Part 15) | section 1183 |
film production company (in Part 15) | section 1182 |
film tax relief (in Part 15) | section 1195(2) |
final accounting period (in Chapter 3 of Part 10) | section 938(3) |
final certificate (in Chapter 5 of Part 15) | section 1212(1) |
final tax year (in Chapter 3 of Part 10) | section 938(4) |
financial asset (in Part 8) | section 806(2), (3) |
financial institution (in Chapter 6 of Part 6) | section 502 |
financial trader (in Part 7) | section 710 |
firm | section 1257(1) (and see also section 1273(2)(a)) |
for accounting purposes | section 832(1) of ICTA |
foreign estate (in Chapter 3 of Part 10) | section 936(1) |
foreign holdings (in Chapter 6 of Part 10) | section 975(1) |
forestry | section 1317(3) |
forfeiture, forfeited (in Chapter 1 of Part 11) | paragraph 99(1) (“provision for forfeiture”) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
free shares (in Chapter 1 of Part 11) | paragraph 2(1)(a) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
future (in Part 7) | section 581 |
fungible assets (in Part 8) | section 858(2) |
GAAP-compliant accounts (in Part 8) | section 716(4) |
generally accepted accounting practice (abbreviated as “GAAP”) | section 832(1) of ICTA and section 50(1) of FA 2004 |
generating income from land (in Chapter 2 of Part 4) | sections 207 and 208 |
gilt-edged securities (in Parts 5 and 6) | section 476(1) |
goodwill (in Part 8) | section 715(3) |
gross roll-up business | section 431(2) of ICTA |
grossing up | section 1318 |
group (in Part 8) | Chapter 8 of Part 8 |
group (in relation to companies that are members of the same group of companies) (in Part 12) | section 1004(2) |
group accounting period (in Chapter 7 of Part 5) | section 370 |
group member (in Chapter 7 of Part 5) | section 371(1) |
group plan (in Chapter 1 of Part 11) | paragraph 4(2) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
group transfer (in Part 12) | section 1004(3) |
harm (in Part 14) | section 1179 |
hedging relationship (in Part 7) | section 707 |
herd (in Chapter 8 of Part 3) | section 110(1) |
herd basis election (in Chapter 8 of Part 3) | section 109(1) |
herd basis rules (in Chapter 8 of Part 3) | section 109(2) |
holding company (in Chapter 7 of Part 5) | section 371(1) |
houseboat | section 1319 |
hybrid derivative (in Part 7) | section 584(4) |
the I minus E basis | section 431(2) of ICTA |
impairment (in Parts 5 and 6) | section 476(1) |
impairment loss (in Parts 5 and 6) | section 476(1) |
income | section 834(1) of ICTA |
income from the film (in Chapter 2 of Part 15) | section 1190 |
income statement (in Parts 5 and 6) | section 476(1) |
income statement (in Part 7) | section 710 |
F6. . . | F6. . . |
insurance business transfer scheme | section 431(2) of ICTA |
insurance company | section 431(2) of ICTA |
the Insurance Prudential Sourcebook | section 431(2) of ICTA |
intangible asset (in Part 8) | section 712 |
intangible fixed asset (in Part 7) | section 710 |
intangible fixed asset (in Part 8) | sections 713 and 715(1) |
intellectual property (in Part 13) | section 1139 |
interest payable on a money debt (in Chapter 2 of Part 6) | section 484(1) |
interest under a loan relationship (in Parts 5 and 6) | section 305(1) |
interim accounting period (in Chapter 5 of Part 15) | section 1212(1) |
interim certificate (in Chapter 5 of Part 15) | section 1212(1) |
international accounting standards | section 832(1) of ICTA and section 50(2) of FA 2004 |
international organisation (in Parts 5 and 6) | section 476(2) |
[F7the investing company (in Chapter 6A of Part 6) | section 521A(3)] |
investment bond arrangements (in Chapter 6 of Part 6) | section 501(3) |
investment business of a company (in Part 16) | section 1218(3) |
investment trust | section 842 of ICTA |
[F8the issuing company (in Chapter 6A of Part 6) | section 521A(3)] |
keeping a production herd (in Chapter 8 of Part 3) | section 109(4) |
know-how (in Chapter 13 of Part 3) | section 176(1), (2) |
know-how (in Chapter 2 of Part 9) | section 908(4) |
land (in Part 14) | section 1179 |
large company (in Part 13) | section 1122 |
larger SME (in Part 13) | section 1121 |
the later period (in Chapter 15 of Part 8) | section 871(2) |
lease (in Part 4) | section 291(1) |
liabilities under a loan relationship (in Part 5) | section 305(2), (3) |
life assurance business | section 431(2) of ICTA |
limited-budget film (in Part 15) | section 1184(2) and (3) |
limited interest (in Chapter 3 of Part 10) | section 935(2) |
linked assets | section 432ZA of ICTA (as applied by section 431(2) of that Act) |
listed company (in Part 12) | section 1005 |
loan (in Parts 5 and 6) | section 476(1) |
loan relationship | section 302(1) and (2) |
local authority | section 842A of ICTA |
long-term business | section 431(2) of ICTA |
long-term insurance fund | section 431(2) of ICTA |
major interest (in Parts 5 and 6) | section 473 |
major interest (in Chapter 12 of Part 8) | section 837 |
manufactured interest (in Chapter 9 of Part 6) | section 539(5) |
manufactured interest relationship | section 539(2) |
market gardening | section 1317(5) |
market value (in Chapter 1 of Part 11) | paragraph 92 of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
market value (in Part 12) | section 1005 |
matching shares (in Chapter 1 of Part 11) | paragraph 3(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
material interest (in an offshore fund) (in Chapter 3 of Part 6) | section 489(3) |
mature (in relation to female animals) (in Chapter 8 of Part 3) | section 111(5) |
member (of a consortium) (in Chapter 7 of Part 5) | section 371(1) |
member of a group (in Chapter 4 of Part 5) | section 335(6) |
member of a group (in Chapter 7 of Part 5) | section 371(3) |
member of a group (in Chapter 5 of Part 7) | section 624(3) |
member company (in Chapter 7 of Part 5) | section 371(1) |
members of a company | section 1273(2)(d) |
members of a firm | section 1273(2)(b) |
the merger (in Chapter 14 of Part 5) | section 431(10) |
the merger (in Chapter 10 of Part 7) | section 682(8) |
the Mergers Directive | section 1319 |
the merging companies (in Chapter 14 of Part 5) | section 431(10) |
the merging companies (in Chapter 10 of Part 7) | section 682(8) |
mineral lease or agreement (in Chapter 7 of Part 4) | section 274(1) |
mineral royalties (in Chapter 7 of Part 4) | sections 274(2), 275, 276 |
money debt (in Parts 5 and 6) | section 303 |
money debt (in Chapter 2 of Part 6) | sections 483(2), 484(2) |
mortgage (in the application of the Act to Scotland) | section 1320(1) |
national insurance contributions | section 1319 |
net consortium debit (in Chapter 7 of Part 5) | section 371(1) |
non-trading credits (in Parts 5 and 6) | section 301(2) |
non-trading credits (in Part 8) | section 746 |
non-trading debits (in Parts 5 and 6) | section 301(2) |
non-trading debits (in Part 8) | section 746(1) |
non-trading deficit from loan relationships (in Parts 5 and 6) | section 301(6), (7) |
non-trading profits (in Chapter 16 of Part 5) | section 457(5) |
non-trading profits from loan relationships (in Parts 5 and 6) | section 301(4), (5) |
non-UK resident (and references to a non-UK resident or a non-UK resident company) | section 1319 |
normal self-assessment filing date | section 1319 |
notice | section 832(1) of ICTA |
offshore fund (in Chapter 3 of Part 6) | section 489(1) and (2) |
oil and gas exploration and appraisal | section 837B of ICTA |
old asset (in Chapter 7 of Part 8) | section 754(2) |
open-ended investment company (abbreviated as “OEIC”) (in Chapter 3 of Part 6 and Part 7) | section 468A(2) of ICTA (as applied by sections 488(1) and 710) |
option (in Part 7) | section 580 |
option (in Part 12) | section 1005 |
ordinary share capital | section 832(1) of ICTA |
ordinary shares (in Part 12) | section 1005 |
the original relief (in Chapter 4 of Part 12) | section 1025(1)(a) |
the original relief (in Chapter 5 of Part 12) | section 1030(4) |
other assets (in Chapter 7 of Part 8) | section 754(2) |
overseas dividend (in Chapter 10 of Part 6) | section 559 |
overseas life insurance company | section 431(2) of ICTA |
overseas property business | section 206 |
overseas securities (in Chapter 10 of Part 6) | section 559 |
parent company (in Part 12) | section 1004(4) |
Part 5 | section 294(2) |
this Part (in Part 5) | section 294(2) |
part realisation (in relation to an intangible fixed asset) (in Part 8) | section 734(4) |
participant (in relation to a share investment plan) (in Chapter 1 of Part 11) | paragraph 5(4) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
participant's plan shares (in Chapter 1 of Part 11) | paragraph 99(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
participator (in Chapter 12 of Part 8) | section 841(1) and (2) |
partnership shares (in Chapter 1 of Part 11) | paragraph 2(1)(b) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
party (to a creditor relationship) (in Parts 5 and 6) | section 298(1) |
party (to a manufactured interest relationship) | section 539(6) |
party (to a loan relationship) | section 302(1) and (2) |
party (to a relevant contract) (in Part 7) | section 578 |
patent rights (in Chapter 3 of Part 9) | section 912(3) |
payment period (in Part 13) | section 1141 |
payments under a loan relationship (in Part 5) | section 305(1) |
period of account | section 832(1) of ICTA |
permanent establishment | section 832(1) of ICTA and section 148 of FA 2003 |
person receiving any asset (in Chapter 10 of Part 6) | section 557 |
personal representatives (in Chapter 3 of Part 10) | section 968 |
plain vanilla contract (in Part 7) | section 708 |
plan shares (in Chapter 1 of Part 11) | paragraph 99(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
plan trust (in Chapter 1 of Part 11) | paragraph 71(3) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
pollution of controlled waters (in Part 14) | section 1179 |
post-cessation receipt (in Part 3) | sections 190 and 191 |
post-cessation receipt (in Chapter 9 of Part 4) | sections 282 and 283 |
pre-FA 2002 assets (in Part 8) | sections 881 and 892 to 895 |
premises (in Part 4) | section 291(2) |
premium (in Chapter 4 of Part 4) | section 247(1), (3) |
the price (in relation to the exchange of know-how) (in Chapter 13 of Part 3) | section 176(6) |
principal company (in Chapters 8 and 9 of Part 8) | section 765(2) |
principal photography (in Part 15) | section 1183(2) |
proceeds of realisation (of an asset) (in Part 8) | section 739 |
proceeds of sale (in relation to the exchange of know-how) (in Chapter 13 of Part 3) | section 176(6) |
production expenditure (in Part 15) | section 1184(1) |
production herd (in Chapter 8 of Part 3) | section 110(1), (2) |
production herd (of the same class) (in Chapter 8 of Part 3) | section 111(2) |
profit share agency arrangements (in Chapter 6 of Part 6) | section 501(3) |
profit-sharing arrangements (in Parts 5 and 6) | section 476(1) |
profit-sharing arrangements (in Part 7) | section 710 |
profits (in Part 2) | section 2(2) |
property business | section 204 |
public body (in Chapter 5 of Part 9) | section 926(2) |
purchase and resale arrangements (in Chapter 6 of Part 6) | section 501(3) |
qualifying body (in Part 13) | section 1142 |
the qualifying business (in Part 12) | section 1005 |
qualifying Chapter 2 expenditure (in Part 13) | section 1051 |
qualifying Chapter 3 expenditure (in Part 13) | section 1065 |
qualifying Chapter 4 expenditure (in Part 13) | section 1070 |
qualifying Chapter 4 expenditure (in Chapter 4 of Part 14) | section 1162 |
qualifying Chapter 5 expenditure (in Part 13) | section 1076 |
qualifying Chapter 7 expenditure (in Part 13) | section 1098 |
qualifying co-production (in Part 15) | section 1186 |
qualifying corporate bond | section 117 of TCGA 1992 |
qualifying distribution | section 14(2) of ICTA (as applied by section 832(1) of that Act) |
qualifying expenditure (in Chapter 3 of Part 15) | section 1199(3) |
qualifying expenditure on externally provided workers (in Part 13) | section 1127 |
qualifying land remediation expenditure (in Part 14) | section 1144 |
qualifying land remediation loss (in Chapter 3 of Part 14) | section 1152 |
qualifying life assurance business loss (in Chapter 4 of Part 14) | section 1165 |
qualifying overseas transfer | section 431(2) of ICTA (as modified by regulation 6(5) of the Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271)) |
qualifying policy | section 832(1) of ICTA |
qualifying R&D activity (in Chapter 7 of Part 13) | section 1086 |
R&D threshold (in Chapter 2 of Part 13) | section 1050 |
R&D threshold (in Chapter 3 of Part 13) | section 1064 |
R&D threshold (in Chapter 4 of Part 13) | section 1069 |
R&D threshold (in Chapter 5 of Part 13) | section 1075 |
R&D threshold (in Chapter 7 of Part 13) | section 1097 |
the real interest (in Chapter 9 of Part 6) | section 539(5) |
realisation (in relation to an asset) (in Part 8) | section 856 |
realisation (in relation to an intangible fixed asset) (in Part 8) | section 734 |
receipt period (of a receipt) (in Chapter 4 of Part 4) | section 228(6) |
receipts and expenses (in the context of the calculation of the profits of a trade, profession or vocation or of a property business) | section 48 (including as applied by section 210) |
the recipient (in Part 12) | section 1005 |
recognised (in relation to an amount) (in Part 8) | section 716(1) |
recognised stock exchange | section 841(1) of ICTA |
F6. . . | F6. . . |
reduction under section 228 by reference to a taxed receipt (in Chapter 4 of Part 4) | section 230(6) |
referable (of income or gains or losses of insurance companies) | section 432A of ICTA |
registered industrial and provident society | section 834(1) of ICTA |
registered pension scheme | section 150(2) of FA 2004 (as applied by section 832(1) of ICTA) |
related party (in Part 8) | section 835 |
related transaction (in Parts 5 and 6) | section 304 |
related transaction (in Part 7) | section 596 |
release debit (in Chapter 6 of Part 5) | section 353(3) |
release debit (in Chapter 7 of Part 5) | section 364(4) |
relevant connection (in Part 14) | section 1178 |
relevant consortium creditor relationship (in Chapter 7 of Part 5) | section 371(1) |
relevant contract (in Part 7) | section 577 |
relevant contract of a company (in Part 7) | section 578 |
relevant credits (in Chapter 7 of Part 7) | section 659 |
relevant debits (in Chapter 7 of Part 7) | section 659 |
the relevant employment (in Part 12) | section 1005 |
relevant land remediation (in Part 14) | section 1146 |
relevant non-lending relationship (in Chapter 2 of Part 6) | sections 479 and 480 |
relevant payment to a subject of a clinical trial (in Part 13) | section 1140 |
relevant research and development (in Part 13) | section 1042 |
relevant tax year (in relation to an amount of estate income) (in Chapter 3 of Part 10) | section 946(5) |
relief event (in Chapter 5 of Part 12) | section 1031(3) |
rent (in Chapter 7 of Part 4) | section 271(3) |
rent (in Chapter 8 of Part 4) | section 278(3) |
rent receivable for a UK electric-line wayleave (in Chapter 8 of Part 4) | section 278 |
rent receivable in connection with a UK section 39(4) concern (in Chapter 7 of Part 4) | section 271 |
research and development (abbreviated as “R&D”) (in Part 13) | section 837A of ICTA (as applied by section 1041) |
resident in a member State (in Chapter 13 of Part 5) | section 430(2) |
resident in a member State (in Chapter 14 of Part 5) | section 439(2) |
resident in a member State (in Chapter 9 of Part 7) | section 681(2) |
resident in a member State (in Chapter 10 of Part 7) | section 688(2) |
the residuary income of the estate (in Chapter 3 of Part 10) | section 949(1) |
restricted shares (in Part 12) | section 1005 |
retail prices index | section 1319 |
reversal amount (in Part 16) | section 1230 |
reversion (in the application of Chapter 4 of Part 4 to Scotland) | section 247(3) |
rights and powers (in relation to a person) (in Chapter 12 of Part 8) | section 839 |
rights under a loan relationship (in Part 5) | section 305(2), (3) |
royalty (in Part 8) | section 714 |
sale of an animal (in Chapter 8 of Part 3) | section 111(3) |
sale of know-how (in Chapter 13 of Part 3) | section 176(5) |
sale of property (in Part 9) | sections 928(1) and 929(1) |
sale or transfer of trading stock (in Chapter 11 of Part 3) | section 163(3) |
sale proceeds of an animal (in Chapter 8 of Part 3) | section 111(4) |
SCE | section 1319 |
SE | section 1319 |
securities (in Chapter 10 of Part 6) | section 556(1) |
securities house (in Part 7) | section 709 |
the separate film trade (in Chapters 2, 3 and 5 of Part 15) | section 1188 (and sections 1195(5) and 1212(1)) |
share (in Part 5 and in Part 6 except for Chapter [F9 6A] of that Part) | section 476(1) |
[F10share (in Chapter 6A of Part 6) | section 521A(4)] |
[F10the share (in Chapter 6A of Part 6) | section 521B(6)] |
share being subject to third party obligations (in Chapter 7 of Part 6) | section 524(2) |
share incentive plan (in Chapter 1 of Part 11) | section 488(4) of ITEPA 2003 (see section 984(1) and (2) of this Act) |
share of residuary income of estate (in Chapter 3 of Part 10) | section 950 |
shares (in Part 7) | section 710 |
shares (in Chapter 1 of Part 11) | paragraph 99(2) of Schedule 2 to ITEPA 2003 (and, in the context of a new holding, paragraph 87(6) of that Schedule) (see section 984(1) and (2) of this Act) |
shares (in Part 12) | section 1003 |
short-term lease (in Chapter 4 of Part 4) | section 216 |
similar securities (in Chapter 10 of Part 6) | section 556(2) |
small or medium-sized enterprise (abbreviated as “SME”) (in Part 13) | sections 1119 and 1120 |
software or consumable items (in Part 13) | section 1125 |
special film relief (in Chapter 5 of Part 15) | section 1212(1) |
staffing costs (in Part 13) | section 1123 |
staffing costs (in Part 14) | section 1170 |
standing in the position of a creditor (as respects a loan relationship) (in Chapter 8 of Part 5) | section 379(1) |
statement of changes in equity (in Parts 5 and 6) | section 476(1) |
statement of changes in equity (in Part 7) | section 710 |
statement of comprehensive income (in Parts 5 and 6) | section 476(1) |
statement of comprehensive income (in Part 7) | section 710 |
statement of income and retained earnings (in Parts 5 and 6) | section 476(1) |
statement of income and retained earnings (in Part 7) | section 710 |
statement of recognised income and expense (in Parts 5 and 6) | section 476(1) |
statement of recognised income and expense (in Part 7) | section 710 |
statement of total recognised gains and losses (in Parts 5 and 6) | section 476(1) |
statement of total recognised gains and losses (in Part 7) | section 710 |
statutory insolvency arrangement | section 834(1) of ICTA |
sub-contractor payment (and sub-contractor) (in Part 13) | section 1133(1) |
sub-contractor payment (and sub-contractor) (in Chapter 6 of Part 14) | section 1174(3) |
subsidiary (of a holding company) (in Chapter 7 of Part 5) | section 371(1) |
subsidiary (in Part 8) | section 764(3) |
51% subsidiary | section 838(1)(a) of ICTA |
75% subsidiary | section 838(1)(b) of ICTA |
75% subsidiary (in Chapter 8 of Part 8) | section 838(1)(b) of ICTA and section 773 |
subsidised expenditure (in Part 13) | section 1138 |
subsidised expenditure (in Part 14) | section 1177 |
substance (in Part 14) | section 1179 |
substantial part of a herd (in Chapter 8 of Part 3) | section 111(6) |
surrender (in the application of the Act to Scotland) | section 1320(1) |
tax advantage (in Parts 5 and 6) | section 840ZA of ICTA (as applied by section 476(1)) |
tax-neutral (in relation to a transfer) (in Part 8) | section 776 |
tax written-down value (in relation to an asset) (in Part 8) | Chapter 5 of Part 8 |
tax year | section 1319 |
the tax year 2009-10 etc | section 1319 |
taxed lease (in Chapter 4 of Part 4) | section 227(4) |
taxed receipt (in Chapter 4 of Part 4) | section 227(4) |
third party obligations (in the case of a share) (in Chapter 7 of Part 6) | section 524(3) |
total profits | section 834C of ICTA |
trade | section 832(1) of ICTA |
trade (in Part 2) | section 33 |
trade (in Parts 5 and 6) | section 298(3) |
trading stock (in relation to a trade) (in Chapter 10 of Part 3) | section 156 |
trading stock (in relation to a trade) (in Chapter 11 of Part 3) | section 163 |
the transfer of business (in Chapter 13 of Part 5) | section 421(6) |
the transfer of business (in Chapter 9 of Part 7) | section 674(4) |
the transferee (in Chapter 4 of Part 5) | sections 336(5) and 337(7) |
transferee (in Chapter 13 of Part 5) | section 421(6) |
the transferee (in Chapter 14 of Part 5) | section 432(1) |
transferee (in Chapter 9 of Part 7) | section 674(4) |
the transferee (in Chapter 10 of Part 7) | section 683(1) |
the transferor (in Chapter 4 of Part 5) | sections 336(5) and 337(7) |
the transferor (in Chapter 13 of Part 5) | section 421(6) |
transferor (in Chapter 14 of Part 5) | section 432(2) |
the transferor (in Chapter 9 of Part 7) | section 674(4) |
transferor (in Chapter 10 of Part 7) | section 683(2) |
tribunal | section 832(1) of ICTA |
the trustees (in Chapter 1 of Part 11) | paragraphs 2(2) and 71(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
UK estate (in Chapter 3 of Part 10) | section 936(1) |
UK expenditure (in Part 15) | section 1185 |
UK generally accepted accounting practice | section 832(1) of ICTA and section 50(4) of FA 2004 |
UK property business | section 205 |
UK property business loss (in Part 14) | section 392A of ICTA (as applied by section 1179) |
UK resident (and references to a UK resident or a UK resident company) | section 1319 |
Ulster Savings Certificates (in Part 19) | section 1282(6) |
umbrella company (in Chapter 3 of Part 6) | section 468A(4) of ICTA (as applied by section 488(2)) |
underlying subject matter (in Part 7) | section 583 |
unit holder | section 468(6) of ICTA (as applied by section 832(1) of that Act) |
unit trust scheme | section 1007 of ITA 2007 (as applied by section 832(1) of ICTA) |
United Kingdom | section 830(1) of ICTA |
unreduced amount (of a taxed receipt) (in Chapter 4 of Part 4) | sections 230(2) to (4) |
unremittable (in relation to income) (in Part 18) | section 1274(2) |
unused amount (of a taxed receipt) (in Chapter 4 of Part 4) | section 230(1), (5) |
venture capital trust | section 834(1) of ICTA |
warrant (in Part 7) | section 710 |
within the charge to tax | section 832(1) of ICTA |
woodlands | section 1317(4) |
Textual Amendments
F1 Sch. 4 entry inserted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(2), 12
F2Sch. 4 entry omitted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 7(3), 12
F3Words in Sch. 4 entry omitted (retrospectively) by virtue of Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 6(9)(a)
F4Sch. 4 entry omitted (retrospectively) by virtue of Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 6(9)(b)
F5Sch. 4 entry inserted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(4), 12
F6Sch. 4 entries omitted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 7(7), 12
F7Sch. 4 entry substituted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(5), 12
F8Sch. 4 entry substituted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(6), 12
F9Figure in Sch. 4 entry substituted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(8), 12
F10Sch. 4 entries substituted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(9), 12