absolute interest (in Chapter 3 of Part 10)

section 935(1)

accounting period

F19section 1119 of CTA 2010

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)

F80adjusted (in relation to a relevant profits amount) (in Chapter 3A of Part 2)

section 18G(3)

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)

F80aggregate relevant profits amount (in Chapter 3A of Part 2)

section 18K(5)

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)

F81animal (in Chapter 8A of Part 3)

section 127G

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)

F3arrangement (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)

F36section 1166(1) of CTA 2010

associate (in Parts 5 and 6)

F37section 448 of CTA 2010 (as applied by section 476(1))

associate (in Chapter 12 of Part 8)

F38section 448 of CTA 2010 (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)

F78associated with (in Part 21A)

section 937K

F4. . .

F4. . .

assumed income entitlement (in Chapter 3 of Part 10)

section 948(2), (3)

authorised unit trust

F39Chapter 2 of Part 13 of CTA 2010 (as applied by section 1119 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”)

F85sections 57 and 67(5) of FA 2012 (as applied by section 141(2) of that Act)

basic rate

F40section 1119 of CTA 2010

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

F23section 1119 of CTA 2010

building society

F24section 1119 of CTA 2010

capital allowance

F25section 1119 of CTA 2010

capital cost of patent rights (in Chapter 3 of Part 9)

section 913(4)

capital redemption policy (in Part 7)

section 710

F100capped R&D expenditure (in Chapter 6A of Part 3)

section 1041

F101. . .

F101. . .

caravan

section 1314

carrying value (in Part 7)

section 702

Chapter 2 surrenderable loss (in Chapter 2 of Part 13)

section 1055

F84. . .

F84. . .

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

F26section 1119 of CTA 2010

chargeable realisation gain (in Part 8)

section 741(2)

charity

F82paragraph 1 of Schedule 6 to FA 2010

claim

section 1315

close company

F41Chapter 2 of Part 10 of CTA 2010

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)

F27section 1119 of CTA 2010 (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)

F102the company (in Chapter 5 of Part 15A)

section 1216E(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

F80company tax return (in Chapter 3A of Part 2)

section 18S

company tax return (in Part 15)

section 1187

F102company tax return (in Part 15A)

section 1216A

company with investment business (in Part 16)

F103section 1218B(1) and (2)

the completion period (in Chapter 5 of Part 15)

section 1212(1)

F102the completion period (in Chapter 5 of Part 15A)

section 1216E(1)

connected (in the context of “connected person” or one person being “connected” with another) (except in Chapter 12 of Part 8)

F42section 1122 of CTA 2010 (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 F1... Chapter 12 of Part 8 and Chapter 1 of Part 11)

F43section 1124 of CTA 2010 (see section 1316(2) of this Act)

F2. . .

F2. . .

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

F102co-producer (in Part 15A)

section 1216AI

core expenditure (in Part 15)

section 1184(1)

F102core expenditure (in Part 15A)

section 1216AG(3)

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

F102costs of the relevant programme (in Chapter 2 of Part 15A)

section 1216BC

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

F86. . .

F86. . .

F11derelict state (in relation to land) (in Part 14)

section 1145A

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

F28section 1119 of CTA 2010

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)

F80double taxation arrangements (in Chapter 3A of Part 2)

section 18S

the earlier period (in Chapter 15 of Part 8)

section 871(2)

F78economic loss (in Part 21A)

section 937L

F78economic profit (in Part 21A)

section 937L

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)

F44section 1166(1) of CTA 2010

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

F81the farm company (in Chapter 8A of Part 3)

section 127G

farmers (in Chapter 8 of Part 3)

section 109(3)

farming

F45section 1125 of CTA 2010

F81farming trade (in Chapter 8A of Part 3)

section 127G

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)

F102final certificate (in Chapter 5 of Part 15A)

section 1216CC

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

F29section 1119 of CTA 2010

foreign estate (in Chapter 3 of Part 10)

section 936(1)

foreign holdings (in Chapter 6 of Part 10)

section 975(1)

F80foreign permanent establishments amount (in Chapter 3A of Part 2)

section 18A(4)

forestry

F46section 1125(3) of CTA 2010

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)

F80full treaty territory (in Chapter 3A of Part 2)

section 18R

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”)

F47section 1119 of CTA 2010

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)

F87. . .

F87. . .

grossing up

F48section 1128 of CTA 2010

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)

F12. . .

F12. . .

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)

F88I - E rules

F88section 70(1) and (2) of FA 2012 (as applied by section 141(2) of that Act)

impairment (in Parts 5 and 6)

section 476(1)

impairment loss (in Parts 5 and 6)

section 476(1)

income

F20section 1119 of CTA 2010

income from the film (in Chapter 2 of Part 15)

section 1190

F102income from the relevant programme (in Chapter 2 of Part 15A)

section 1216BB

income statement (in Parts 5 and 6)

section 476(1)

income statement (in Part 7)

section 710

F8. . .

F8. . .

insurance business transfer scheme

F89section 139(1) of FA 2012 (as applied by section 141(2) of that Act)

insurance company

F90section 65 of FA 2012 (as applied by section 141(2) of that Act)

F91. . .

F91. . .

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)

F79. . .

F79. . .

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)

F102interim accounting period (in Chapter 5 of Part 15A)

section 1216E(1)

interim certificate (in Chapter 5 of Part 15)

section 1212(1)

F102interim certificate (in Chapter 5 of Part 15A)

section 1216CC

international accounting standards

F49section 1119 of CTA 2010

international organisation (in Parts 5 and 6)

section 476(2)

F6the 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)

F104section 1218B(3)

investment trust

F50section 1158 of CTA 2010

F7the 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)

F12. . .

F12. . .

F100large company (in Chapter 6A of Part 3)

section 1122 (as applied by section 104Y)

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

F92section 56 of FA 2012 (as applied by section 141(2) of that Act)

limited-budget film (in Part 15)

section 1184(2) and (3)

limited interest (in Chapter 3 of Part 10)

section 935(2)

F93. . .

F93. . .

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

F51section 1130 of CTA 2010

long-term business

F94section 63 of FA 2012 (as applied by section 141(2) of that Act)

F95. . .

F95. . .

major interest (in Parts 5 and 6)

section 473

major interest (in Chapter 12 of Part 8)

section 837

F13major interest in land (in Part 14)

section 1178A

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)

F99. . .

F99. . .

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)

F52section 1166(1) of CTA 2010

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)

F53section 1119 of CTA 2010

normal self-assessment filing date

section 1319

notice

F30section 1119 of CTA 2010

F80the OECD model (in Chapter 3A of Part 2)

section 18S

offshore fund (in Chapter 3 of Part 6)

F98section 489

oil and gas exploration and appraisal

F54section 1134 of CTA 2010

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)

F55section 613 of CTA 2010 (as applied by sections 488(1) and 710)

option (in Part 7)

section 580

option (in Part 12)

section 1005

ordinary share capital

F31section 1119 of CTA 2010

F16ordinary share (in Part 9A)

section 931U

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

F96section 139(1) of FA 2012 (as applied by section 141(2) of that Act)

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)

F17the Part 5 one-way exchange effect provisions

section 328H(1)

F17the Part 7 one-way exchange effect provisions

section 606H(1)

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)

F16the payer (in Part 9A)

section 931T

F100payment period (in Chapter 6A of Part 3

section 1141 (as applied by section 104Y)

payment period (in Part 13)

section 1141

payments under a loan relationship (in Part 5)

section 305(1)

period of account

F32section 1119 of CTA 2010

permanent establishment

F56section 1119 of CTA 2010

person receiving any asset (in Chapter 10 of Part 6)

section 557

personal representatives (in Chapter 3 of Part 10)

F57section 1119 of CTA 2010

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)

F102principal photography (in Part 15A)

section 1216AF(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)

F102production expenditure (in Part 15A)

section 1216AG(2)

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)

F100qualifying body (in Chapter 6A of Part 3)

section 1142 (as applied by section 104Y)

qualifying body (in Part 13)

section 1142

the qualifying business (in Part 12)

section 1005

qualifying Chapter 2 expenditure (in Part 13)

section 1051

F101. . .

F101. . .

F101. . .

F101. . .

qualifying Chapter 4 expenditure (in Chapter 4 of Part 14)

section 1162

F101. . .

F101. . .

qualifying Chapter 7 expenditure (in Part 13)

section 1098

qualifying co-production (in Part 15)

section 1186

F102qualifying co-production (in Part 15A)

section 1216AI

qualifying corporate bond

section 117 of TCGA 1992

qualifying distribution

F58section 1136 of CTA 2010

qualifying expenditure (in Chapter 3 of Part 15)

section 1199(3)

F102qualifying expenditure (in Chapter 3 of Part 15A)

section 1216CF(3)

qualifying expenditure on externally provided workers (in Part 13)

section 1127

F100qualifying expenditure on sub-contracted R&D (in Chapter 6A of Part 3)

section 104C

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

F97. . .

F97. . .

F59. . .

F59. . .

qualifying R&D activity (in Chapter 7 of Part 13)

section 1086

F100qualifying R&D expenditure (in Chapter 6A of Part 3)

section 104A

F83. . .

F83. . .

F83. . .

F83. . .

F83. . .

F83. . .

F83. . .

F83. . .

F83. . .

F83. . .

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)

F16the recipient (in Part 9A)

section 931T

the recipient (in Part 12)

section 1005

recognised (in relation to an amount) (in Part 8)

section 716(1)

recognised stock exchange

F60section 1137 of CTA 2010

F16redeemable (in Part 9A)

section 931U

F8. . .

F8. . .

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

F21section 1119 of CTA 2010

registered pension scheme

section 150(2) of FA 2004 (as applied by F33section 1119 of CTA 2010)

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)

F80relevant accounting period (in Chapter 3A of Part 2)

section 18A(3)

relevant connection (in Part 14)

section 1178

relevant consortium creditor relationship (in Chapter 7 of Part 5)

section 371(1)

F14relevant contaminated land remediation (in Part 14)

section 1146

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

F18relevant derelict land remediation (in Part 14)

section 1146A

the relevant employment (in Part 12)

section 1005

F80relevant foreign territory (in Chapter 3A of Part 2)

section 18A(5)

F78the relevant group (in Part 21A)

section 937B(3)

F15. . .

F15. . .

F80relevant losses amount (in Chapter 3A of Part 2)

section 18A(7)

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

F100relevant payment to the subject of a clinical trial (in Chapter 6A of Part 3)

section 1140 (as applied by section 104Y)

F16a relevant person (in Part 9A)

section 931T

F80relevant profits amount (in Chapter 3A of Part 2)

section 18A(6)

F102relevant programme (in Part 15A)

section 1216AB

relevant research and development (in Part 13)

section 1042

F100relevant research and development (in Chapter 6A of Part 3)

section 1042 (as applied by section 104Y

F78relevant scheme profit (in Part 21A)

section 937F

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

F100research and development (in Chapter 6A of Part 3)

section 1041 (as applied by section 104Y)

research and development (abbreviated as “R&D”) (in Part 13)

F61section 1138 of CTA 2010 (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

F62section 1119 of CTA 2010

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)

F78ring-fenced scheme loss (in Part 21A)

section 937F

F78risk transfer scheme (in Part 21A)

section 937C

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

F16scheme (in Part 9A)

section 931V

F78scheme (in Part 21A)

section 937N

F78scheme loss (in Part 21A)

section 937E

F78scheme profit (in Part 21A)

section 937E

F78the scheme rate, index or value (in Part 21A)

section 937D

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))

F102the separate programme trade (in Chapters 2, 3 and 5 of Part 15A)

section 1216B(3)

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)

F80small company (in Chapter 3A of Part 2)

section 18S

F16small company (in Part 9A)

section 931S

F100small or medium-sized enterprise (in Chapter 6A of Part 3)

section 1119 (as applied by section 104Y)

small or medium-sized enterprise (abbreviated as “SME”) (in Part 13)

sections 1119 and 1120

F100software or consumable items (in Chapter 6A of Part 3

section 1125 (as applied by section 104Y

software or consumable items (in Part 13)

section 1125

special film relief (in Chapter 5 of Part 15)

section 1212(1)

F102special television relief (in Chapter 5 of Part 15A)

section 1216E(1)

F100staffing costs (in Chapter 6A of Part 3)

section 1123 (as applied by section 104Y)

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

F63section 1319

sub-contractor payment (and sub-contractor) (in Part 13)

section 1133(1)

F15. . .

F15. . .

subsidiary (of a holding company) (in Chapter 7 of Part 5)

section 371(1)

subsidiary (in Part 8)

section 764(3)

51% subsidiary

F64section 1154(2) of CTA 2010

75% subsidiary

F65section 1154(3) of CTA 2010

75% subsidiary (in Chapter 8 of Part 8)

F65section 1154(3) of CTA 2010 and section 773

subsidised expenditure (in Part 13)

section 1138

subsidised expenditure (in Part 14)

section 1177

F100subsidised qualifying expenditure (in Chapter 6A of Part 3)

section 104F

F15. . .

F15. . .

substantial part of a herd (in Chapter 8 of Part 3)

section 111(6)

surrender (in the application of the Act to Scotland)

F66section 1166(1) of CTA 2010

tax advantage (in Parts 5 and 6)

F67section 1139 of CTA 2010 (as applied by section 476(1))

F16tax advantage scheme (in Part 9A)

section 931V

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

F68section 1119 of CTA 2010

the tax year 2009-10 etc

F69section 1119 of CTA 2010 (see entry for “the tax year 2010-11”)

taxed lease (in Chapter 4 of Part 4)

section 227(4)

taxed receipt (in Chapter 4 of Part 4)

section 227(4)

F102television production activities (in Part 15A)

section 1216AF

F102television production company (in Part 15A)

section 1216AE

F102television programme (in Part 15A)

section 1216AA

F102television tax relief (in Part 15A)

section 1216C(2)

third party obligations (in the case of a share) (in Chapter 7 of Part 6)

section 524(3)

F81total compensation profit (in Chapter 8A of Part 3)

section 127B

F80total opening negative amount” (in Chapter 3A of Part 2)

section 18J(2)

total profits

F70section 1119 of CTA 2010

trade

F34section 1119 of CTA 2010

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

F35section 1119 of CTA 2010

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

F102UK expenditure (in Part 15A)

section 1216AH

UK generally accepted accounting practice

F71section 1119 of CTA 2010

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)

F72section 1119 of CTA 2010

Ulster Savings Certificates (in Part 19)

section 1282(6)

umbrella company (in Chapter 3 of Part 6)

F73section 615 of CTA 2010 (as applied by section 488(2))

underlying subject matter (in Part 7)

section 583

unit holder

F74section 1119 of CTA 2010

unit trust scheme

F75section 1119 of CTA 2010

United Kingdom

F76section 1170 of CTA 2010

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

F22section 1119 of CTA 2010

warrant (in Part 7)

section 710

within the charge to tax

F77section 1167 of CTA 2010

woodlands

section 1317(4)