SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 1Income and Corporation Taxes Act 1988
274
After section 834 insert—
834AMiscellaneous charges (list for the purposes of certain provisions that formerly referred to Case VI of Schedule D)
1
In the Corporation Tax Acts references to any provision to which this section applies are references to any provision listed in the following table, so far as the provision relates to corporation tax (but subject to any applicable limitation in subsection (3)).
2
This is the table—
PART 1
Provisions of this Act
Description
Section 56(2)
Transactions in deposits
Section 214(1)(ab)
Chargeable payments connected with exempt distributions
Section 436A(1)
Gross roll-up business: separate charge on profits
Section 442A(1)
Taxation of investment return where risk reinsured
Section 571(1)
Cancellation of tax certificates
Section 730(6)
Transfers of income arising from securities
Section 761(1)(b)(ii)
Offshore income gains
Section 774(1)
Transactions between dealing company and associated company
Section 776(3A)
Transactions in land
Section 780(3A)(b)
Sale and leaseback: taxation of consideration received
Section 781(1)
Assets leased to traders and others
Section 786(5)(b)
Transactions associated with loans or credit
PART 2
Provisions of CTA 2009
Description
Chapter 15 of Part 3
Post-cessation receipts: trades
Chapter 7 of Part 4
Rent receivable in connection with a UK section 39(4) concern
Chapter 8 of Part 4
Rent receivable for UK electric-line wayleaves
Chapter 9 of Part 4
Post-cessation receipts: UK property businesses
Section 752
Non-trading gains on intangible fixed assets
Section 908
Profits from disposals of know-how
Section 912
Profits from sales of patent rights
Section 965(4)
Adjustments after the administration period
Chapter 8 of Part 10
Income not otherwise charged
Section 986(4), so far as it relates to an amount treated as received under section 998(3)
Withdrawal of deductions if approval for share incentive plan withdrawn: non-trading cases
Section 1083(5)
Refunds of expenditure on research and development
Section 1229
Management expenses: claw back of relief
Section 1252
Industrial development grants: companies with investment business
Section 1253
Contributions to local enterprise organisations or urban regeneration companies: disqualifying benefits
Section 1254
Repayments under the Financial Services and Markets Act 2000
Section 1277(4)
Withdrawal of relief for unremittable foreign income after source ceases
PART 3
Other provisions
Description
Section 85(1) of the Finance Act 1989
Certain receipts of basic life assurance and general annuity business
Section 85A(1) of the Finance Act 1989
Excess adjusted life assurance trade profits
Paragraph 3(1) of Schedule 12 to the Finance (No 2) Act 1992
Banks etc in compulsory liquidation
Section 256(2) of the Capital Allowances Act
Life assurance business: capital allowances
Section 131(4) of the Finance Act 2004
Companies in partnership
Section 27(2) of the Finance (No 2) Act 2005
Avoidance involving tax arbitrage: qualifying payments
Section 112(1) of the Finance Act 2006
Real estate investment trusts: entry charge
3
The reference in Part 2 of the above table to Chapter 8 of Part 10 of CTA 2009 does not include that Chapter so far as relating to income which arises from a source outside the United Kingdom.