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Corporation Tax Act 2010
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- 2010 c. 4
- SCHEDULE 4
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Point in time view as at 17/07/2012.
Changes to legislation:
Corporation Tax Act 2010, SCHEDULE 4 is up to date with all changes known to be in force on or before 13 January 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Section 1182
SCHEDULE 4U.K.Index of defined expressions
This schedule has no associated Explanatory Notes
| abandonment guarantee (in Chapter 4 of Part 8) | section 292(6) |
| accountancy rental earnings (in Part 21) | section 897(1) |
| accountancy rental excess (in Part 21) | section 937 |
| accounting period | section 1119 |
| accounting period 1 (in Part 12) | section 609 |
| accounts (of a UK resident company) (in Chapter 4 of Part 2) | section 17(1) |
| accounts (in Chapter 2 of Part 16) | section 774 |
| [F1acquisition value of a qualifying investment (in Chapter 3 of Part 6) | section 210A] |
| Act | section 1119 |
| the actual accounting period (in Chapter 3 of Part 14) | section 678(4) |
| the actual accounting period (in Chapter 4 of Part 14) | section 695(4) |
| adjusted ring fence profits (in Chapter 7 of Part 8) | section 357 |
| allowable loss | TCGA 1992 (applied by section 1119) |
| amount of profits which represents a relevant gain (in Chapter 4 of Part 14) | section 693 |
| another person (in Part 18) | section 825 |
| arrangements (in Chapter 2 of Part 16) | section 775 |
| arrangements (in Chapter 3 of Part 22) | section 962(1) |
| [F2arrangements (in Part 21C) | section 939I] |
| [F3ascribed value (in relation to plant or machinery) (in Chapters 3 to 6 of Part 9) | section 437A] |
| asset (in Part 12) | section 608(1) |
| asset (in Part 21) | section 937 |
| asset “involved” in a business (in Part 12) | section 608(3) |
| asset representing the leased asset (in Part 21) | section 937 |
| assets “used” in a business (in Part 12) | section 608(2) |
| assignment (in relation to Scotland) | 1166(1) |
| associate (in Part 7) | section 268 |
| associate (in Part 10) | section 448 |
| associated (in Chapter 1 of Part 19) | section 847 |
| associated company (in Part 3) | section 25(4) |
| associated company (in Part 8) | section 271 |
| associated company (in Chapter 3 of Part 9) | section 408 |
| associated company (in Chapter 4 of Part 9) | section 430 |
| associated company (in Part 10) | section 449 |
| associated with a company (in Chapter 2 of Part 6) | section 201 |
| associates (in Chapter 4 of Part 19) | section 882 |
| augmented profits (in Part 3) | section 32 |
| authorisation day (in Chapter 7 of Part 8) | section 357 |
| authorisation of development of an oil field (in Chapter 7 of Part 8) | section 351 |
| authorised unit trust | sections 616 and 619 (applied by section 1119) |
| available income and gains (of a charitable company) (in Part 11) | section 515(4) |
| basic rate | section 1119 |
| benefit associated with a payment (in Chapter 2 of Part 6) | section 196 |
| body (in Part 7) | section 269(1) |
| body of persons | section 1119 |
| bonus shares (in Chapter 5 of Part 4) | section 90(1) |
| bonus shares (in Part 7) | section 269(1) |
| building society | section 1119 |
| business of leasing plant or machinery (in Chapter 3 of Part 9) | sections 387 to 391 |
| business of leasing plant or machinery (in Chapter 4 of Part 9) | sections 410 to 414 |
| capital (in Part 18) | section 833(1) |
| capital allowance | section 1119 |
| capital payment (in Chapter 2 of Part 20) | section 893(2) |
| capital sum (in Chapter 4 of Part 19) | section 883 |
| carried-back amount (in Chapter 4 of Part 2) | section 17(2) |
| carried-forward amount (in Chapter 4 of Part 2) | section 17(3) |
| carry-forward losses (in Chapter 7 of Part 4) | section 95 |
| the CDFI (in Part 7) | sections 219(2) and 253 |
| cessation (in Part 12) | section 607(2) |
| the change in ownership (in Chapter 2 of Part 14) | section 673(5) |
| the change in ownership (in Chapter 3 of Part 14) | section 677(6) |
| the change in ownership (in Chapter 4 of Part 14) | section 692(7) |
| change in the ownership of a company (in Part 14) | section 719 |
| the charge to corporation tax on income | section 2(3) of CTA 2009 (applied by section 1119) |
| chargeable gain | TCGA 1992 (applied by section 1119) |
| chargeable payment (in Chapter 5 of Part 23) | section 1088 |
| chargeable period (except in Part 8) | section 1119 |
| chargeable period (in Part 8) | section 278 |
| chargeable profits | section 19 of CTA 2009 (applied by section 1119) |
| charitable company F4... | [F5paragraph 1 of Schedule 6 to FA 2010] |
| charitable trade (in Part 11) | section 479 |
| charity (except in Chapters 2 and 3 of Part 6) | [F6paragraph 1 of Schedule 6 to FA 2010] |
| charity (in Chapter 2 of Part 6) | [F7paragraph 1 of Schedule 6 to FA 2010 (and see section 202 of this Act)] |
| charity (in Chapter 3 of Part 6) | [F8paragraph 1 of Schedule 6 to FA 2010 (and see section 217 of this Act)] |
| [F2charity (in Part 21C) | paragraph 1 of Schedule 6 to FA 2010 (and see also section 939I)] |
| CITR (in Part 7) | section 218 |
| the claimant company (in Part 5) | section 188 |
| the claim period (in Part 5) | section 188 |
| close company | Chapter 2 of Part 10 |
| close investment-holding company (in Part 3) | section 34(1) |
| commencement (in relation to the term of a lease) (in Chapter 2 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 381(1)) |
| the commencement period (in Chapter 5 of Part 8) | section 309 |
| company (except where otherwise indicated) | section 1121 |
| company (in Chapter 7 of Part 4) | section 92(4) |
| company (in Part 5) | section 188 |
| company (in Chapters 3 to 6 of Part 9) | section 437(2) |
| company (in Part 12) | section 609 |
| company (in Chapter 6 of Part 13) | section 641(5) |
| the company (in Chapter 2 of Part 14) | section 673(5) |
| the company (in Chapter 3 of Part 14) | section 677(6) |
| the company (in Chapter 4 of Part 14) | section 692(7) |
| company (in Part 15) | section 751 |
| company (in Part 18) | section 833(3) |
| company (in Chapter 7 of Part 22) | section 973(3) |
| F9. . . | F9. . . |
| company concerned in an exempt distribution (in Chapter 5 of Part 23) | section 1090 |
| company owned by a consortium (and related expressions) (in Chapters 3 to 6 of Part 9) | section 397 |
| company's percentage share in the profits or loss of a business (in Chapter 4 of Part 9) | section 416 |
| company UK REIT (in Part 12) | section 524(5) |
| company wholly owned by a charity (in Chapter 2 of Part 6) | section 200 |
| company with investment business (in Part 14) | section 729 |
| connected | section 1122 (applied by section 1176(1)) |
| consortium case (in Chapter 7 of Part 22) | section 977(4) |
| contributing participator (in Chapter 4 of Part 8) | section 296(3) |
| control (except where otherwise indicated) | section 1124 (applied by section 1176(2)) |
| control (in Part 10) | sections 450 and 451 |
| control (in Chapter 6 of Part 14) | section 707 |
| control (in Chapter 5 of Part 23) | section 1099(1) |
| corporation tax advantage (in Part 15) | section 732(1) |
| corresponding bonus shares (in Chapter 5 of Part 4) | section 90(1), (2) |
| counteraction notice (in Part 15) | section 746(3) |
| creditor quasi-repo (in Chapter 5 of Part 17) | section 807 |
| creditor repo (in Chapter 5 of Part 17) | section 807 |
| cumulative accountancy rental excess (in Part 21) | section 937 |
| cumulative normal rental excess (in Part 21) | section 937 |
| the current lessor (in Part 21) | section 937 |
| debtor quasi-repo (in Chapter 5 of Part 17) | section 807 |
| debtor repo (in Chapter 5 of Part 17) | section 807 |
| deduction by way of relevant corporation tax relief (in Chapter 1 of Part 19) | section 837 |
| deduction by way of relevant corporation tax relief (in Chapter 2 of Part 19) | section 860 |
| deduction by way of relevant tax relief (in Chapter 4 of Part 19) | section 886 |
| default payment (in Chapter 4 of Part 8) | section 296(3) |
| the defaulter (in Chapter 4 of Part 8) | section 296(3) |
| deposit-taking trade (in Chapter 6 of Part 13) | section 641(6) |
| derivative contract | Part 7 of CTA 2009 (applied by section 1119) |
| designated area (in Part 8) | section 278 |
| director (in Part 10) | section 452 |
| disposal (in Part 7) | section 266 |
| disposal of an asset (in Chapter 2 of Part 16) | section 776(3) |
| disposal-related liability (in Chapter 3 of Part 6) | section 212(1) |
| disposal-related obligation (in Chapter 3 of Part 6) | section 211 |
| disposing of land (in Part 18) | section 816 |
| dispositions of interests in land outside the United Kingdom (in Chapter 1 of Part 19) | section 848 |
| dissolution event (in Chapter 5 of Part 13) | section 626(4) |
| the distributing company (in Chapter 5 of Part 23) | section 1079 |
| distribution | Chapters 2 to 5 of Part 23 |
| dividends (in Part 15) | section 751 |
| [F2the donor (in Part 21C) | section 939C(3)] |
| double taxation arrangements (in Part 5) | section 186(3) |
| double taxation exempt (in Part 5) | section 186(1) |
| [F10economic loss (in Part 21B) | section 938F] |
| [F10economic profit (in Part 21B) | section 938F] |
| EEA accounting period (in Chapter 3 of Part 5) | section 112 |
| EEA amount (in Chapter 3 of Part 5) | section 112 |
| EEA related company (in Chapter 3 of Part 5) | section 112 |
| EEA territory (in Chapter 3 of Part 5) | section 112 |
| eligible sport (in Chapter 9 of Part 13) | section 661(1) |
| enactment (in Chapter 6 of Part 22) | section 972(1) |
| entry (in Part 12) | section 607(1) |
| equity holder (in Chapter 10 of Part 12) | section 598(1) |
| estate in land (in relation to Scotland) | section 1166(1) |
| excluded company (in Chapter 5 of Part 4) | section 90(1) |
| excluded lease of background plant or machinery for a building (in Chapters 3 to 6 of Part 9) | section 70R of CAA 2001 (applied by section 437(3)) |
| [F11exclusive licence (in Part 8A) | section 357BA] |
| exempt distribution (in Chapter 5 of Part 23) | section 1075(2) |
| farming | section 1125 |
| the final year (in Chapter 5 of Part 13) | section 626(2) and (3) |
| [F11finance income (in Part 8A) | section 357CB] |
| finance lease (in Chapters 3 to 6 of Part 9) | section 437(4) |
| the finance lease test (in Chapter 2 of Part 9) | section 70N of CAA 2001 (applied by section 381(1)) |
| finance lessor (in Part 21) | section 937 |
| the 5 year period (in Part 7) | section 223 |
| fixture (in Chapters 3 to 6 of Part 9) | section 437(5) |
| for accounting purposes (except in Part 21) | section 1127(4) |
| for accounting purposes (in Part 21) | section 937 |
| forestry | section 1119 |
| franked investment income | section 1126 |
| functional currency (in Chapter 4 of Part 2) | section 17(4) |
| generally accepted accounting practice | section 1127(1), (3) |
| grossing up | section 1128 |
| group (in Chapter 5 of Part 4) | section 90(1) |
| [F11group (in Part 8A) | section 357GD] |
| group (in Part 12) | section 606 |
| [F10group (in Part 21B) | section 938E] |
| group (in Chapter 5 of Part 23) | section 1099(1) |
| [F10a group mismatch scheme (in Part 21B) | section 938B] |
| group relief | section 97(2) |
| group UK REIT (in Part 12) | section 523(5) |
| the guarantor (in Chapter 4 of Part 8) | section 292(6) |
| hire-purchase agreement | section 1129 |
| holding company (in Chapter 5 of Part 4) | section 90(1) |
| holding company (in Part 5) | section 185(2) |
| holding company (in Chapter 5 of Part 23) | section 1099(1) |
| in respect of shares in the company (in relation to a company which is a member of a 90% group) (in Part 23) | section 1113(1) |
| in respect of securities of the company (in relation to a company which is a member of a 90% group) (in Part 23) | section 1114(1) |
| inception (in Chapter 2 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 381(1)) |
| income | section 1119 |
| information (in Chapter 6 of Part 22) | section 972(1) |
| initial licensee (in Chapter 7 of Part 8) | section 357 |
| interest (in Part 7) | section 256(1) |
| interests in land outside the United Kingdom (in Chapter 1 of Part 19) | section 848 |
| international accounting standards | section 1127(5) |
| [F11invention (in Part 8A) | section 357GE] |
| the invested amount (in Part 7) | section 222 |
| the investment (in Part 7) | section 219(1) |
| investment company (in Chapter 5 of Part 4) | section 90(1) |
| the investment date (in Part 7) | section 223 |
| investment manager (in Chapter 2 of Part 24) | section 1150(1) |
| investment transaction (in Chapter 2 of Part 24) | section 1150 |
| investment trust | section 1158 |
| the investor (in Part 7) | sections 219(1) and 253 |
| [F11item (in Part 8A) | section 357GE] |
| joint venture company (in Chapter 10 of Part 12) | section 584(1) |
| joint venture group (in Chapter 10 of Part 12) | section 584(2) |
| lease (in Chapter 2 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 381(1)) |
| lease (in Chapter 1 of Part 19) | section 846(2) |
| lease (in Chapter 2 of Part 19) | section 862(2), (3) |
| lease (in Chapter 3 of Part 19) | section 868 |
| lease (in Chapter 4 of Part 19) | section 884 |
| lease (in Chapter 1 of Part 20) | section 889(1) |
| lease (in Chapter 2 of Part 20) | section 894(2) |
| lease (in Part 21) | section 937 |
| lease of plant or machinery (in Chapter 2 of Part 20) | section 894(3) |
| the leasing arrangements (in Part 21) | section 937 |
| lessee (in Chapter 2 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 381(1)) |
| lessee (in Chapter 2 of Part 19) | section 862(4) |
| the lessee (in Part 21 ) | section 937 |
| lessor (in Chapter 2 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 381(1)) |
| lessor (in Chapter 2 of Part 19) | section 862(4) |
| the lessor (in Part 21) | section 937 |
| licensee (in Chapter 7 of Part 8) | section 357 |
| linked (in relation to a person) (in Chapter 6 of Part 14) | section 706 |
| linked (in relation to a person) (in Chapter 2 of Part 19) | section 861(1) |
| loan (in Part 7) | section 256(1) |
| loan creditor (in Part 10) | section 453 |
| loan relationship | Part 5 of CTA 2009 (applied by section 1119) |
| local authority | section 1130 |
| local authority association | section 1131 |
| long funding finance lease (in Chapter 2 of Part 9) | section 381(2) |
| long funding finance lease (in Chapters 3 to 6 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 437(1) and (6)) |
| long funding lease (in Chapter 2 of Part 9) | section 70G of CAA 2001 (applied by section 381(1)) |
| long funding lease (in Chapters 3 to 6 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 437(1) and (6)) |
| long funding operating lease (in Chapter 2 of Part 9) | section 381(2) |
| long funding operating lease (in Chapters 3 to 6 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 437(1) and (6)) |
| loss (in Chapter 4 of Part 9) | section 431 |
| the lower limit (in Part 3) | section 24 |
| major lump sum (in Part 21) | section 902(5) |
| manufactured dividend (in Part 17) | section 781 |
| manufactured overseas dividend (in Part 17) | section 781 |
| market gardening | section 1125(5) |
| market value (in relation to plant or machinery) (in Chapter 2 of Part 9) | section 70YI(2) of CAA 2001 (applied by section 381(1)) |
| F12. . . | F12. . . |
| market value (in Part 12) | section 609 |
| market value of a qualifying investment (in Chapter 3 of Part 6) | section 210 |
| member (where the reference is to a member of a company) (in Chapter 5 of Part 23) | section 1099(1) |
| member of a consortium (in Part 5) | section 153(2) |
| member of a consortium (in Chapter 7 of Part 22) | section 976(4) |
| member of the same group of companies (in Part 5) | section 152 |
| mortgage (in relation to Scotland) | section 1166(1) |
| new consideration (in Chapter 6 of Part 5) | section 157(2) |
| new consideration (in Part 23) | section 1115 |
| new oil field (in Chapter 7 of Part 8) | section 350 |
| non-charitable expenditure (in Part 11) | section 496 |
| non-qualifying expenditure (in Chapter 9 of Part 13) | section 661(5) |
| non-qualifying purposes (in Chapter 9 of Part 13) | section 661(4) |
| non-trading chargeable realisation gain (in Chapter 4 of Part 14) | section 692(7) |
| non-UK company (in Part 12) | section 521 |
| non-UK resident (and references to a non-UK resident) | section 1119 |
| non-UK tax (in Part 5) | section 187 |
| normal rent (in Part 21) | section 896 |
| normal rental excess (in Part 21) | section 937 |
| notice | section 1119 |
| notional accounting periods (in Chapter 3 of Part 14) | section 678(4) |
| notional accounting periods (in Chapter 4 of Part 14) | section 695(4) |
| notional business (in Chapter 4 of Part 9) | section 417(6) |
| notional business (in Chapter 1 of Part 20) | section 889(1) |
| [F11the OECD Model Tax Convention (in Part 8A) | section 357GE] |
| [F11the OECD transfer pricing guidelines (in Part 8A) | section 357GE] |
| oil (in Part 8) | section 278 |
| oil and gas exploration and appraisal | section 1134 |
| oil extraction activities (in Part 8) | section 272 |
| oil field (in Part 8) | section 278 |
| oil-related activities (in Part 8) | section 274 |
| oil rights (in Part 8) | section 273 |
| open-ended investment company (in Chapter 2 of Part 13) | sections 613 and 615 |
| ordinary share capital | section 1119 |
| OTA 1975 (in Part 8) | section 278 |
| overseas dividend (in Part 17) | section 814(2) |
| overseas property business | Chapter 2 of Part 4 of CTA 2009 (applied by section 1119) |
| overseas securities (in Part 17) | section 814(3) |
| overseas tax (in Part 17) | section 814(4) |
| owned by a consortium (in Part 5) | section 153(1) and (3) |
| owned by a consortium (in Chapter 7 of Part 22) | section 976(4) |
| ownership (in Chapter 7 of Part 14) | section 726 |
| participator (in Part 8) | section 278 |
| participator (in Part 10) | section 454 |
| pay (in Part 21) | section 937 |
| payments in respect of an asset (in Chapter 2 of Part 16) | section 776(4) |
| the penultimate year (in Chapter 5 of Part 13) | section 626(2) and (3) |
| period of account (except in Part 21) | section 1119 |
| period of account (in Part 21) | section 932(1) to (3) |
| the period of the loss (in Chapter 5 of Part 8) | section 323(1) |
| permanent establishment | section 1119 |
| person involved in a relevant change (in Chapter 2 of Part 16) | section 764(5) |
| person receiving an asset (in Chapter 2 of Part 16) | section 776(2) |
| personal representatives | section 1119 |
| plant or machinery (in Chapters 3 to 6 of Part 9) | section 437(7) |
| plant or machinery (in Chapter 1 of Part 20) | section 889(1) |
| plant or machinery lease (in Chapter 2 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 381(1)) |
| plant or machinery lease (in Chapters 3 to 6 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 437(1) and (8)) |
| post-cessation company (in Part 12) | section 607(3) |
| post-cessation group (in Part 12) | section 607(3) |
| post-commencement period (in Chapter 5 of Part 8) | section 309 |
| post-commencement supplement (in Chapter 5 of Part 8) | section 321 |
| the post-commencement supplement provisions (in Chapter 5 of Part 8) | section 321(4) |
| post-25 November 1996 scheme (in Part 21) | section 930(1)(b) |
| [F2potentially advantaged person (in Part 21C) | section 939C(5)] |
| pre-commencement period (in Chapter 5 of Part 8) | section 309 |
| pre-commencement supplement (in Chapter 5 of Part 8) | section 315 |
| the predecessor (in Chapter 1 of Part 22) | section [F13940B(4)] |
| pre-entry company (in Part 12) | section 607(3) |
| pre-entry group (in Part 12) | section 607(3) |
| pre-26 November 1996 scheme (in Part 21) | section 930(1)(a) |
| prescribed (in Chapter 4 of Part 17) | section 804(2) |
| the principal company (of a group) (in Part 12) | section 606(1) |
| profits (in Part 5) | section 188 |
| profits (in Chapter 4 of Part 9) | section 431 |
| profits (in Chapter 5 of Part 13) | section 626(5) |
| profits or assets available for distribution to equity holders (in Chapters 3 and 4 of Part 9) | section 398(7), (8) |
| [F14property business (in Chapters 3 to 6 of Part 9) | section 437(8A)] |
| property deriving its value from land (in Part 18) | section 833(2) |
| property rental business (in Part 12) | section 519 |
| qualifying activity (in Chapter 2 of Part 9) | section 381(4) |
| qualifying change in a company's interest in a business (in Chapters 3 to 6 of Part 9) | section 415 |
| qualifying change of ownership in relation to a company (in Chapters 3 to 6 of Part 9) | sections 392 to 398 |
| qualifying charitable donation | section 190 (applied by section 1119) |
| qualifying company (in Chapter 5 of Part 8) | section 308 |
| [F11qualifying company (in Part 8A) | section 357B] |
| qualifying distribution | section 1136 |
| qualifying interest in land (in Chapter 3 of Part 6) | section 205 |
| qualifying investment (in Chapter 3 of Part 6) | section 204 |
| qualifying investment (in Part 7) | section 225 |
| [F11qualifying IP right (in Part 8A) | section 357B(4)] |
| qualifying leased plant or machinery (in Chapter 3 of Part 9) | section 387(7) |
| qualifying leased plant or machinery (in relation to a partnership) (in Chapter 4 of Part 9) | section 410(6) |
| qualifying oil field (in Chapter 7 of Part 8) | section 352 |
| qualifying payment (in Chapter 2 of Part 6) | section 191 |
| qualifying pre-commencement expenditure (in Chapter 5 of Part 8) | section 312 |
| qualifying purposes (in Chapter 9 of Part 13) | section 661(3) |
| [F11qualifying residual profit of a trade (in Part 8A) | section 357GE] |
| qualifying 75% subsidiary (in Chapters 3 to 6 of Part 9) | section 398(1), (2), (3), (4) |
| F15. . . | F15. . . |
| realisation (in Chapter 4 of Part 14) | section 734 of CTA 2009 (applied by section 692(7)) |
| recognised stock exchange | section 1137 |
| registered club (in Chapter 9 of Part 13) | section 658(6) |
| registered industrial and provident society (except in Chapter 5 of Part 4) | section 1119 |
| registered industrial and provident society (in Chapter 5 of Part 4) | section 90(1) |
| registered pension scheme | section 150(2) of FA 2004 (applied by section 1119) |
| related accounting period (in Part 21) | section 932(4) |
| related company (in Chapter 7 of Part 22) | section 976 |
| related period of account (in Part 21) | section 932(5) |
| relevant arrangement (in Chapter 2 of Part 20) | section 894(6) |
| relevant asset (in Chapter 3 of Part 19) | section 869 |
| relevant asset (in Chapter 4 of Part 19) | section 885 |
| relevant capital allowance (in Chapter 1 of Part 20) | section 889(1) |
| relevant capital payment (in Chapter 2 of Part 20) | section 893(3) to (7) |
| relevant change in relation to a partnership (in Chapter 2 of Part 16) | section 764 |
| [F14relevant change in relationship (in Chapters 3 to 6 of Part 9) | section 392] |
| relevant company (in Chapter 5 of Part 23) | section 1080 |
| the relevant gain (in Chapter 4 of Part 14) | section 692(7) |
| relevant income (in Chapter 7 of Part 8) | section 357 |
| [F11relevant IP income (in Part 8A) | section 357CC] |
| the relevant participator (in Chapter 4 of Part 8) | section 292(6) |
| the relevant percentage (in Chapter 5 of Part 8) | section 310 |
| the relevant period (in Chapter 6 of Part 14) | section 709 |
| the relevant period (in Chapter 7 of Part 22) | section 975 |
| relevant person (in Chapter 3 of Part 10) | section 455(6) |
| the relevant provisions (in Chapter 4 of Part 14) | section 694 |
| [F10relevant tax advantage (in Part 21B) | section 938D] |
| [F10relevant tax disadvantage (in Part 21B) | section 938D] |
| the relievable amount (in Chapter 3 of Part 6) | section 206 |
| [F2relievable charity donation (in Part 21C) | section 939B(1)] |
| remaining useful economic life (in Chapter 2 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 381(1)) |
| rent (in Chapter 1 of Part 19) | section 846(3), (4) |
| rent (in Chapter 2 of Part 19) | section 862(5) |
| rent (in Part 21) | section 937 |
| rental earnings (in Part 21) | section 898 |
| residual business (in Part 12) | section 522 |
| residual value of plant or machinery leased under a long funding operating lease (in Chapter 2 of Part 9) | section 381(4) |
| retail prices index | section 1119 |
| the ring fence fraction (in Part 3) | section 20(3) |
| ring fence income (in Part 8) | section 275 |
| ring fence loss (in Chapter 5 of Part 8) | section 323 |
| the ring fence pool (in Chapter 5 of Part 8) | sections 325 and 326 |
| ring fence profits (in Part 3) | section 21(3) |
| ring fence profits (in Part 8) | section 276 |
| ring fence trade (in Part 8) | section 277 |
| the sales of lessors Chapters (in Part 9) | section 358(4) |
| [F10scheme (in Part 21B) | section 938H] |
| [F10the scheme group (in Part 21B) | section 938B] |
| [F10scheme loss (in Part 21B) | section 938C] |
| [F10the scheme period (in Part 21B) | section 938D] |
| [F10scheme profit (in Part 21B) | section 938C] |
| F9. . . | F9. . . |
| scientific research association (in Part 11) | section 469 |
| security (in Part 23) | section 1117(1) |
| securities (in Part 15) | section 751 |
| securitisation company (in Chapter 4 of Part 13) | section 623 |
| self-build society (in Chapter 8 of Part 13) | section 650 |
| settled property | section 1119 |
| share (in Part 18) | section 833(3) |
| share (in Part 23, except section 1054) | section 1117(1) |
| share loss relief (in Chapter 5 of Part 4) | section 90(1) |
| shares (in Chapter 5 of Part 4) | section 90(1), (3), (4), (5) |
| shares (in Chapter 7 of Part 14) | section 726 |
| shares (in Chapter 5 of Part 23) | section 1099(1) |
| F9. . . | F9. . . |
| the 6 year period (in Chapter 5 of Part 7) | section 242 |
| small oil field (in Chapter 7 of Part 8) | section 353 |
| the small profits rate | section 3(3) |
| the standard fraction (in Part 3) | section 19(3) |
| stock lending arrangement (in Chapter 5 of Part 17) | section 805 |
| 51% subsidiary | section 1154 |
| 75% subsidiary (except in Part 5) | section 1154 |
| 75% subsidiary (in Part 5) | section 151 |
| 90% subsidiary (except in Part 5) | section 1154 |
| 90% subsidiary (in Part 5) | section 151 |
| the successor (in Chapter 1 of Part 22) | section [F16940B(4)] |
| sum (in Part 21) | section 937 |
| sum obtained in respect of an interest in an asset (in Chapter 4 of Part 19) | section 877 |
| sum obtained in respect of the lessee's interest in a lease of an asset (in Chapter 4 of Part 19) | section 878 |
| surrender (in relation to Scotland) | section 1166(1) |
| the surrenderable amounts (in Part 5) | section 188 |
| surrendering company (in Part 5) | section 188 |
| the surrender period (in Part 5) | section 188 |
| [F2tainted donation (in Part 21C) | section 939C] |
| tax | section 1119 |
| taxable total profits | section 4(2) |
| tax calculation currency (in Chapter 4 of Part 2) | section 17(5) |
| tax credit | section 1119 |
| tax relief certificate (in Part 7) | section 229 |
| tax year | section 1119 |
| the tax year 2010-11 etc | section 1119 |
| taxable ring fence profits for an accounting period (in Chapter 5 of Part 8) | section 314 |
| the taxpayer company (in Chapter 7 of Part 22) | section 974(2) |
| the term (in Chapter 2 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 381(1)) |
| termination (in Chapter 2 of Part 9 ) | section 70YI(1) of CAA 2001 (applied by section 381(1)) |
| termination amount (in Chapter 2 of Part 9) | section 70YG of CAA 2001 (applied by section 381(1)) |
| termination value (in Chapter 2 of Part 9 ) | section 70YH of CAA 2001 (applied by section 381(1)) |
| total field allowance for a new oil field (in Chapter 7 of Part 8) | section 356 |
| [F11total gross income of a trade (in Part 8A) | section 357CA] |
| total profits | section 1119 |
| trade | section 1119 |
| trade (in Part 5) | section 188 |
| trade (in Chapter 2 of Part 14) | section 673(5) |
| trade (in Chapter 1 of Part 22) | section [F17940B(5)] |
| trade (in Chapter 2 of Part 22) | section 957(2) |
| trade (in Chapter 6 of Part 22) | section 972(2) |
| trade (in Chapter 5 of Part 23, except in section 1099(4)) | section 1099(1) |
| trading activities (in Chapter 5 of Part 23) | section 1099(1) |
| trading company (in Chapter 5 of Part 4) | section 90(1) |
| trading company (in Part 5) | section 185(1) |
| trading company (in Chapter 5 of Part 23) | section 1099(1) |
| trading group (in Chapter 5 of Part 4) | section 90(1), (6) |
| trading group (in Chapter 5 of Part 23) | section 1099(1) |
| trading stock (in Part 15) | section 751 |
| transaction in securities (in Part 15) | section 751 |
| transfer of a trade (in Chapter 1 of Part 22) | section [F18940B(2)] |
| the transferred trade (in Chapter 1 of Part 22) | section [F19940B(3) ] |
| tribunal | section 1119 |
| type 1 finance arrangement (in Chapter 2 of Part 16) | section 758 |
| type 2 finance arrangement (in Chapter 2 of Part 16) | section 763 |
| type 3 finance arrangement (in Chapter 2 of Part 16) | section 767 |
| UK company (in Part 12) | section 521(1) |
| UK generally accepted accounting practice | section 1127(2) |
| UK property business | Chapter 2 of Part 4 of CTA 2009 (applied by section 1119) |
| UK property rental business (in relation to a non-UK company) (in Part 12) | section 520 |
| UK REIT (in Part 12) | section 518(4) |
| UK resident (and references to a UK resident) | section 1119 |
| UK shares (in Part 17) | section 814(5) |
| ultra heavy oil field (in Chapter 7 of Part 8) | section 354 |
| ultra high pressure/high temperature oil field (in Chapter 7 of Part 8) | section 355 |
| unauthorised unit trust | section 1140 (applied by section 1119) |
| unit holder | sections 616 and 619 (applied by section 1119) |
| unit trust scheme | section 237 of FISMA 2000 (applied by section 1119) |
| unquoted company (in Chapter 5 of Part 23) | section 1098 |
| unrelieved group ring fence profits (in Chapter 5 of Part 8) | section 313 |
| the upper limit (in Part 3) | section 24 |
| value of net benefit to a charity (in Chapter 3 of Part 6) | section 209 |
| venturing company (in Chapter 10 of Part 12) | section 585(2) |
| venturing group (in Chapter 10 of Part 12) | section 585(1) |
| winding up receipt (in Chapter 6 in Part 13) | section 641(6) |
| writing off of sum on a straight line basis (in Chapter 2 of Part 9) | section 381(5) |
Textual Amendments
F1Entry in Sch. 4 inserted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 7 para. 8
F2Entries in Sch. 4 inserted (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 26
F3Entry in Sch. 4 inserted (with effect in accordance with Sch. 6 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 6 para. 26(2)
F4Words in entry “charitable company” in Sch. 4 omitted (with effect in accordance with art. 21 of the commencing S.I.) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 27(7)(a)(i), 34(2); S.I. 2012/736, art. 21
F5Words in entry “charitable company” in Sch. 4 substituted (with effect in accordance with art. 21 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 27(7)(a)(ii), 34(2); S.I. 2012/736, art. 21
F6Words in entry “charity (except in Chapters 2 and 3 of Part 6)” in Sch. 4 substituted (with effect in accordance with art. 21 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 27(7)(b), 34(2); S.I. 2012/736, art. 21
F7Words in entry “charity (in Chapter 2 of Part 6)” in Sch. 4 substituted (with effect in accordance with art. 21 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 27(7)(c), 34(2); S.I. 2012/736, art. 21
F8Words in entry “charity (in Chapter 3 of Part 6)” in Sch. 4 substituted (with effect in accordance with art. 21 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 27(7)(d), 34(2); S.I. 2012/736, art. 21
F9Sch. 4 entries omitted (with effect in accordance with s. 49(6) of the amending Act) by virtue of Finance Act 2011 (c. 11), s. 49(5); S.I. 2011/2977, art. 2
F10Entries in Sch. 4 inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(7)
F11Entries in Sch. 4 inserted (with effect in accordance with Sch. 2 paras. 7, 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 2 para. 1(2)
F12Entry in Sch. 4 omitted (with effect in accordance with Sch. 6 para. 27 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 6 para. 26(1)
F13Figure in Sch. 4 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(2)(b)
F14Entries in Sch. 4 inserted (with effect in accordance with Sch. 18 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 18 para. 8
F15Entry in Sch. 4 omitted (with effect in accordance with s. 29(8) of the amending Act) by virtue of Finance Act 2010 (c. 13), s. 29(7)
F16Figure in Sch. 4 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(3)
F17Figure in Sch. 4 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(4)
F18Figure in Sch. 4 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(5)(b)
F19Figure in Sch. 4 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(6)(b)
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