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)

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)

the associated transactions condition (in Chapter 7 of Part 6)

section 532

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 Part 5, Chapter 12 of Part 8 and Chapter 1 of Part 11)

section 840 of ICTA (see section 1316(2) of this Act)

control (in Part 5)

section 472 (as applied by sections 363(5), 376(4), 383(8), 408(4), 411(1), 466(6) and 473(6))

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

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

the increasing value condition (in Chapter 7 of Part 6)

section 527

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)

the investing company (in Chapter 7 of Part 6)

section 522(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

the issuing company (in Chapter 7 of Part 6)

section 522(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

the redemption return condition (in Chapter 7 of Part 6)

section 529

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 7 of that Part)

section 476(1)

share (in Chapter 7 of Part 6)

section 522(6)

the share (in Chapter 7 of Part 6)

section 523(4)

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)