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Corporation Tax Act 2009

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Changes and effects yet to be applied to Schedule 1 Part 1:

  • S 1217N(3) modified by 2010 c. 4 s. 357UI (as inserted) by 2015 c. 21 s. 1

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

Part 1U.K.Income and Corporation Taxes Act 1988

1U.K.The Income and Corporation Taxes Act 1988 (c. 1) is amended as follows.

2(1)Amend section 6 (the charge to corporation tax and exclusion of income tax and capital gains tax) as follows.U.K.

(2)Omit subsections (1) to (3).

(3)In subsection (4) omit the words from “, sections” to “248”.

(4)Omit subsection (4A).

3U.K.Omit section 8 (general scheme of corporation tax).

4(1)Amend section 9 (computation of income: application of income tax principles) as follows.U.K.

(2)Omit subsections (1) to (4).

(3)In subsection (5) omit “, by virtue of this section or otherwise,”.

(4)Omit subsection (6).

5U.K.In section 11 (companies not resident in United Kingdom) omit subsections (1) to (2A).

6U.K.Omit section 11AA (determination of profits attributable to permanent establishment).

7U.K.Omit section 12(1) to (7ZA) and (9) (basis of, and periods for, assessment).

8U.K.Omit section 15 (Schedule A).

9U.K.Omit section 18 (Schedule D).

10U.K.Omit section 21A (computation of amount chargeable under Schedule A).

11U.K.Omit section 21B (application of other rules applicable to Case I of Schedule D).

12U.K.Omit section 21C (the Schedule A charge and mutual business).

13(1)Amend section 24 (construction of Part 2) as follows.U.K.

(2)In subsection (1)—

F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)omit the definition of “premium”.

(3)Omit subsections (2) to (4).

(4)In subsection (5) omit the definitions of “intermediate landlord”, “premium” and “reversion”.

(5)Omit subsection (6)(a).

Textual Amendments

F1Sch. 1 para. 13(2)(a) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2) and said provision also repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22)

14U.K.Omit section 30 (expenditure on making sea walls).

15U.K.Omit sections 31ZA to 31ZC (deductions for expenditure on energy-saving items).

16U.K.Omit sections 34 to 39 (premiums, leases at undervalue etc).

17U.K.Omit section 40 (tax treatment of receipts and outgoings on sale of land).

18(1)Amend section 42 (appeals against determinations under sections 34 to 36 of ICTA etc) as follows.U.K.

(2)Omit subsection (1)(a) and the “or” immediately after it.

(3)In the title omit “sections 34 to 36 or”.

19U.K.Omit section 46 (savings certificates and tax reserve certificates).

20U.K.Omit section 53 (farming and other commercial occupation of land (except woodlands)).

21U.K.Omit section 55 (mines, quarries and other concerns).

22(1)Amend section 56 (transactions in deposits with and without certificates or in debts) as follows.U.K.

(2)In subsection (2) for the words from “annual” to the end substitute “ an amount to which the charge to corporation tax on income applies ”.

(3)In subsection (4B) for “Chapter II of Part IV of the Finance Act 1996” and “that Chapter” substitute “ Part 5 of CTA 2009 ” and “ that Part ” respectively.

23U.K.Omit section 70 (basis of assessment etc).

24U.K.Omit section 70A (Case V income from land outside UK).

25U.K.Omit section 72 (apportionments etc for purposes of Cases I, II and VI).

26U.K.Omit section 74 (general rules as to deductions not allowable).

27U.K.Omit section 75 (expenses of management: companies with investment business).

28U.K.Omit section 75A (accounting period to which expenses of management are referable).

29U.K.Omit section 75B (amounts reversing expenses of management deducted: charge to tax).

F230U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Sch. 1 paras. 30-44 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(r)

F231U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Sch. 1 paras. 30-44 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(r)

F232U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Sch. 1 paras. 30-44 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(r)

F233U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Sch. 1 paras. 30-44 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(r)

F234U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Sch. 1 paras. 30-44 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(r)

F235U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Sch. 1 paras. 30-44 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(r)

F236U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Sch. 1 paras. 30-44 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(r)

F237U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Sch. 1 paras. 30-44 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(r)

F238U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Sch. 1 paras. 30-44 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(r)

F239U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Sch. 1 paras. 30-44 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(r)

F240U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Sch. 1 paras. 30-44 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(r)

F241U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Sch. 1 paras. 30-44 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(r)

F242U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Sch. 1 paras. 30-44 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(r)

F243U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Sch. 1 paras. 30-44 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(r)

F244U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Sch. 1 paras. 30-44 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(r)

F345U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F3Sch. 1 para. 45 omitted (with effect in accordance with Sch. 11 paras. 65-67 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 64(b)

46U.K.Omit section 76A (levies and repayments under FISMA 2000).

47U.K.Omit section 76B (levies and repayments under the FISMA 2000: investment companies).

48U.K.Omit section 79 (contributions to local enterprise agencies).

49U.K.Omit section 79A (contributions to training and enterprise councils and local enterprise companies).

50U.K.Omit section 79B (contributions to urban regeneration companies).

51U.K.Omit section 82A (expenditure on research and development).

52U.K.Omit section 82B (payments to research associations, universities etc).

53U.K.Omit section 83 (patent fees etc and expenses).

54U.K.Omit section 83A (gifts in kind to charities etc).

55U.K.Omit section 84 (gifts to educational establishments).

56(1)Amend section 84A (costs of establishing share option or profit sharing schemes: relief) as follows.U.K.

(2)In subsection (2)—

(a)in paragraph (a) omit “Schedule D or”,

(b)omit paragraph (b) and the “or” immediately before it, and

(c)omit paragraph (c).

(3)Omit subsection (3ZA)(b).

57U.K.Omit section 85 (payments to trustees of approved profit sharing schemes).

58U.K.Omit section 85A (costs of establishing employee share ownership trust: relief).

59U.K.Omit section 85B (which introduces Schedule 4AA).

60U.K.Omit section 86 (employees seconded to charities and educational establishments).

61U.K.Omit section 86A (charitable donations: contributions to agent's expenses).

62U.K.Omit sections 87 and 87A (taxable premiums etc).

63U.K.Omit section 88 (payments to Export Credits Guarantee Department).

64U.K.Omit section 88D (restriction of deductions in respect of certain debts).

65U.K.Omit section 89 (debts proving to be irrecoverable after discontinuance etc).

66U.K.Omit section 90 (additional payments to redundant employees).

67U.K.Omit section 91 (cemeteries).

68U.K.Omit section 91A (waste disposal: restoration payments).

69U.K.Omit sections 91B and 91BA (waste disposal: preparation expenditure).

70U.K.Omit section 91C (mineral exploration and access).

71U.K.Omit section 92 (regional development grants).

72U.K.Omit section 93 (other grants under Industrial Development Act 1982 etc).

73U.K.Omit section 94 (debts deducted and subsequently released).

74U.K.Omit section 95 (taxation of dealers in respect of distributions etc).

75U.K.In section 95ZA(1) (taxation of UK distributions received by insurance companies) for “section 208” substitute “ section 1285 of CTA 2009 ”.

76U.K.Omit section 97 (treatment of farm animals etc).

77U.K.Omit section 98 (tied premises: receipts and expenses treated as those of trade).

78U.K.Omit section 99 (dealers in land).

79U.K.Omit section 100 (valuation of trading stock at discontinuance of trade).

80U.K.Omit section 101 (valuation of work in progress at discontinuance of profession or vocation).

81U.K.Omit section 102 (provisions supplementary to sections 100 and 101).

82U.K.Omit sections 103 to 106 (Case VI charges on receipts).

83U.K.Omit section 110 (interpretation etc).

84U.K.Omit section 111(1) (treatment of partnerships).

85U.K.Omit sections 114 and 115 (special rules for computing profits and losses).

F486U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F4Sch. 1 para. 86 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

87U.K.Omit section 118ZA (treatment of limited liability partnerships).

88U.K.Omit section 119 (rent etc payable in connection with mines, quarries and similar concerns).

89U.K.Omit section 120 (rent etc payable in respect of electric line wayleaves).

90U.K.Omit section 121 (management expenses of owner of mineral rights).

91U.K.Omit section 122 (relief in respect of mineral royalties).

92U.K.Omit section 125 (annual payments for dividends or non-taxable consideration).

93U.K.Omit section 128(2) and (3) (commodity and financial futures etc: losses and gains).

94(1)Amend section 130 (meaning of “company with investment business” and “investment company” in Part 4) as follows.U.K.

(2)Omit “ “company with investment business” means any company whose business consists wholly or partly in the making of investments”.

(3)For the title substitute “ Meaning of “investment company” in Part 4 ”.

95U.K.In section 187(10) (interpretation of sections 185 and 186) for “, within the meaning of section 486,” substitute “ , as defined in section 834(1) ”.

96U.K.Omit section 208 (UK company distributions not generally chargeable to corporation tax).

F597U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5Sch. 1 paras. 97-102 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F598U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5Sch. 1 paras. 97-102 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F599U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5Sch. 1 paras. 97-102 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F5100U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5Sch. 1 paras. 97-102 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F5101U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5Sch. 1 paras. 97-102 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F5102U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5Sch. 1 paras. 97-102 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

103U.K.Omit section 337 (company beginning or ceasing to carry on trade).

104(1)Amend section 337A (computation of company's profits or income: exclusion of general deductions) as follows.U.K.

(2)Omit subsection (1)(a).

(3)In subsection (2)—

F6(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)omit paragraph (b) and the “and” immediately before it.

Textual Amendments

F6Sch. 1 para. 104(3)(a) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

F7105U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F7Sch. 1 paras. 105-113 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F7106U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F7Sch. 1 paras. 105-113 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F7107U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F7Sch. 1 paras. 105-113 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F7108U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F7Sch. 1 paras. 105-113 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F7109U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F7Sch. 1 paras. 105-113 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F7110U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F7Sch. 1 paras. 105-113 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F7111U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F7Sch. 1 paras. 105-113 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F7112U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F7Sch. 1 paras. 105-113 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F7113U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F7Sch. 1 paras. 105-113 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

114U.K.In section 398(b) for “Schedule D” substitute “ Part 5 of CTA 2009 (loan relationships) ”.

F8115U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F8Sch. 1 para. 115 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F9116U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F9Sch. 1 para. 116 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

117U.K.Omit section 401 (relief for pre-trading expenditure).

F10118U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F10Sch. 1 paras. 118-124 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F10119U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F10Sch. 1 paras. 118-124 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F10120U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F10Sch. 1 paras. 118-124 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F10121U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F10Sch. 1 paras. 118-124 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F10122U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F10Sch. 1 paras. 118-124 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F10123U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F10Sch. 1 paras. 118-124 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F10124U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F10Sch. 1 paras. 118-124 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

125U.K.In section 414(1)(b) (close companies) omit “within the meaning of section 486(12)”.

F11126U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F11127U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F11128U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F11129U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F11130U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F11131U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F11132U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F11133U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F11134U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F11135U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F11136U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F11137U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F11138U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F11139U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F11140U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F11141U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F11142U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F11143U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F11144U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F11145U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F11146U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F11147U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F11148U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F11149U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F11150U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F11151U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F11152U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F11153U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F11154U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F12155U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F12Sch. 1 para. 155 repealed (with effect in accordance with s. 26(3) of the amending Act) by Finance Act 2012 (c. 14), s. 26(2)(d)

F13156U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F13Sch. 1 para. 156 repealed (with effect in accordance with s. 26(3) of the amending Act) by Finance Act 2012 (c. 14), s. 26(2)(d)

157U.K.Omit section 469(4A) to (5) and (6) (other unit trusts).

158U.K.Omit section 472A (trading profits etc from securities: taxation of amounts taken to reserves).

159U.K.Omit section 473 (conversion etc of securities held as circulating capital).

160U.K.In section 475 (tax-free Treasury securities: exclusion of interest on borrowed money)—

F14(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)in subsection (2), omit paragraph (b) and the “and” immediately before it, and

(c)in subsection (4) omit the words from “or to be brought” to the end.

Textual Amendments

F14Sch. 1 para. 160(a) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

161U.K.In section 477A (building societies: loan relationships), omit subsections (3)(a) and (aa), (4) and (10).

162U.K.Omit section 477B (incidental costs of issuing qualifying shares).

163(1)Amend section 486 (industrial and provident societies and co-operative associations) as follows.U.K.

(2)In subsection (1), omit from the word “but” to the end.

(3)Omit subsections (4) and (7).

(4)Omit subsections (10) and (11).

(5)In subsection (12) omit the definition of “registered industrial and provident society”.

164U.K.Omit section 487 (credit unions).

165U.K.Omit section 491 (distribution of assets of body corporate carrying on mutual business).

F15166U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F15Sch. 1 paras. 166-171 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F15167U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F15Sch. 1 paras. 166-171 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F15168U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F15Sch. 1 paras. 166-171 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F15169U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F15Sch. 1 paras. 166-171 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F15170U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F15Sch. 1 paras. 166-171 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F15171U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F15Sch. 1 paras. 166-171 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

172U.K.In section 503(1)(a) (letting of furnished holiday accommodation treated as a trade for certain corporation tax purposes)—

(a)for “Schedule A business” substitute “ UK property business ”, and

(b)for “trade the profits of which are chargeable to corporation tax under Case I of Schedule D,” substitute “ trade carried on wholly or partly in the United Kingdom the profits of which are chargeable to corporation tax under Part 3 of CTA 2009, ”.

173U.K.Omit section 504 (meaning of “commercial letting of furnished holiday accommodation”).

F16174U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F16Sch. 1 para. 174 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F17175U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F17Sch. 1 para. 175 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

176U.K.Omit section 509 (reserves of marketing boards etc).

F18177U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F18Sch. 1 para. 177 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F19178U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F19Sch. 1 para. 178 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

179U.K.Omit section 524 (taxation of receipts from sale of patent rights).

180U.K.Omit section 525 (capital sums: winding up or partnership change).

181U.K.Omit section 526 (relief for expenses).

182U.K.Omit section 528 (manner of making allowances and charges).

183U.K.Omit section 531 (provisions supplementary to section 530).

184U.K.Omit section 532 (application of Capital Allowances Act).

185U.K.Omit section 533 (interpretation of sections 520 to 532).

186U.K.Omit section 556 (activity treated as trade etc and attribution of income).

187U.K.Omit section 558(5) and (6) (visiting performers: supplementary provisions).

188U.K.In section 568(1) (deductions from profits of contributions paid under certified schemes)—

(a)omit “section 74 of this Act or”,

(b)after “section 33 of ITTOIA 2005” insert “ or section 53 of CTA 2009 (no deduction for capital expenditure) ”, and

(c)for “under Case I of Schedule D or under Part 2 of ITTOIA 2005,” substitute “ under Part 2 of ITTOIA 2005 or Part 3 of CTA 2009, ”.

189U.K.In section 570(4) (payments under certified schemes which are not repayments of contributions), in the words after paragraph (c), for the words from “section 337(1)” to the end substitute “ section 18 of ITTOIA 2005 or section 41 of CTA 2009 (company starting or ceasing to be within charge to corporation tax) is to be treated as effecting a cessation of trading. ”

190(1)Amend section 571 (cancellation of certificates) as follows.U.K.

(2)In subsection (1) omit the words from “(in” to “Schedule D)”.

(3)After subsection (1A) insert—

(1B)So far as relating to corporation tax, the charge to tax under subsection (1) has effect as an application of the charge to corporation tax on income.

191U.K.Omit section 577 (business entertaining expenses).

192U.K.Omit section 577A (expenditure involving crime).

193U.K.Omit section 578 (housing grants).

194U.K.Omit sections 578A and 578B (expenditure on car hire).

195U.K.Omit sections 579 and 580 (statutory redundancy payments).

196U.K.Omit section 582 (funding bonds issued in respect of interest on certain debts).

197U.K.Omit section 584 (relief for unremittable overseas income).

198U.K.Omit sections 586 and 587 (disallowance of deductions for war risk premiums and of certain payments in respect of war injuries to employees).

199U.K.In section 587B(2)(b) (gifts of shares, securities and real property to charities etc) for “section 83A,” substitute “ section 105 of CTA 2009 (gifts of trading stock to charities etc), ”.

200U.K.Omit section 588 (training courses for employees).

201U.K.Omit section 589A (counselling services for employees).

202U.K.Omit section 589B(5) (interpretation of section 589A).

203U.K.Omit section 617 (social security benefits and contributions).

204U.K.Omit section 695 (limited interests in residue).

205U.K.Omit section 696 (absolute interests in residue).

206U.K.Omit section 697 (supplementary provisions as to absolute interests in residue).

207U.K.Omit section 698 (special provisions as to certain interests in residue).

208U.K.Omit section 699A (untaxed sums comprised in the income of the estate).

209U.K.In section 700 (adjustments and information)—

(a)omit subsections (1) to (3),

(b)in subsection (4) omit “this Part or”,

F20(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F21(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F20Sch. 1 para. 209(c) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

F21Sch. 1 para. 209(d) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

210U.K.Omit section 701 (interpretation).

211U.K.Omit section 702 (application to Scotland).

212U.K.In section 703(3) (cancellation of corporation tax advantage) omit the words from “(the amount” to “accordingly)”.

F22213U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F22Sch. 1 para. 213 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F23214U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F23Sch. 1 para. 214 omitted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 25 para. 9(3)(i)

F24215U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F24Sch. 1 para. 215 omitted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 9(f), 12 and provision also repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

216U.K.In section 736C(9) (deemed interest: cash collateral under stock lending arrangements)—

(a)in paragraph (a) for “Chapter 2 of Part 4 of the Finance Act 1996” substitute “ Part 5 of CTA 2009 ”, and

(b)in paragraph (b) for “section 100” to “lending of money)” substitute “ Chapter 2 of Part 6 of that Act applies (relevant non-lending relationships) ”.

217U.K.In section 747(1B) (controlled foreign companies: company residence for purposes of Chapter), for “section 249 of the Finance Act 1994” substitute “ section 18 of CTA 2009 ”.

218U.K.In section 751(3) (controlled foreign companies: accounting periods) for “subsections (3), (5) and (7) of section 12” substitute “ sections 10(1) and (5), 11(1) and (2) and 12 of CTA 2009 ”.

219(1)Amend section 755A (treatment of chargeable profits and creditable tax apportioned to company carrying on life assurance business) as follows.U.K.

(2)In subsection (5) for “Case I of Schedule D” substitute “ section 35 of CTA 2009 (charge on trade profits) ”.

(3)In subsection (7) for “Case I of Schedule D” substitute “ section 35 of CTA 2009 ”.

(4)In subsection (11BA)—

(a)for “Case I profits”, in both places where it occurs, substitute “ section 35 profits ”, and

(b)for “provisions applicable to Case I of Schedule D” substitute “ life assurance trade profits provisions ”.

220(1)Amend section 761 (charge to income tax or corporation tax of offshore income gain) as follows.U.K.

(2)In subsection (1)(b)(ii) for “as a profit or gain under Case VI of Schedule D” substitute “ , under the charge to corporation tax on income, ”.

(3)In subsection (2) for “section 11(2A)(c)” substitute “ section 19(3)(c) of CTA 2009 ”.

F25221U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F25Sch. 1 paras. 221-224 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F25222U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F25Sch. 1 paras. 221-224 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F25223U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F25Sch. 1 paras. 221-224 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F25224U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F25Sch. 1 paras. 221-224 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F26225U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F27226U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F27Sch. 1 paras. 226-229 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2) and repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 10 (with Sch. 9 paras. 1-9, 22)

F27227U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F27Sch. 1 paras. 226-229 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2) and repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 10 (with Sch. 9 paras. 1-9, 22)

F27228U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F27Sch. 1 paras. 226-229 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2) and repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 10 (with Sch. 9 paras. 1-9, 22)

F27229U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F27Sch. 1 paras. 226-229 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2) and repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 10 (with Sch. 9 paras. 1-9, 22)

F28230U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F28Sch. 1 para. 230 omitted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 25 para. 9(3)(i)

F29231U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F29Sch. 1 para. 231 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

232(1)Amend section 779 (sale and lease-back: limitation on tax reliefs) as follows.U.K.

F30(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)In subsection (13)—

(a)omit paragraph (a),

F31(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)in paragraph (d) leave out “75 or”, and

F32(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F30Sch. 1 para. 232(2) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22) and provision also repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2)

F31Sch. 1 para. 232(3)(b) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22) and provision also repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2)

F32Sch. 1 para. 232(3)(d) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22) and provision also repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2)

F33233U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F33Sch. 1 para. 233 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22) and provision also repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2)

234(1)Amend section 781 (assets leased to traders and others) as follows.U.K.

(2)In subsection (1) omit the words from “(in” to “Schedule D)”.

F34(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)In subsection (4)—

F35(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)in paragraph (c) leave out “75 or”, and

F36(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F34Sch. 1 para. 234(3) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22) and provision also repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2)

F35Sch. 1 para. 234(4)(a) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22) and provision also repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2)

F36Sch. 1 para. 234(4)(c) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22) and provision also repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2)

235U.K.In section 782(9) (leased assets: special cases) omit the words from “, and where” to the end.

F37236U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F37Sch. 1 para. 236 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22) and provision also repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2)

237U.K.In section 785ZA(3) (restrictions on use of losses: leasing partnerships) for “section 114(2)” substitute “ sections 1262 to 1264 of CTA 2009 ”.

238U.K.In section 785ZB(8) (section 785ZA: definitions)—

(a)in paragraph (a) for “(Schedule A losses)” substitute “ (UK property business losses) ”, and

(b)in paragraph (d) for “(Case VI losses)” substitute “ (losses from miscellaneous transactions) ”.

239U.K.In section 785C(4)(a) (section 785B: interpretation) for “under Schedule A” substitute “ under Chapter 3 of Part 4 of CTA 2009 as profits of a UK property business ”.

240U.K.In section 785D(3) (section 785B: lease of plant and machinery and other property) for “under Schedule A” substitute “ under Chapter 3 of Part 4 of CTA 2009 as profits of a UK property business ”.

F38241U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F38Sch. 1 para. 241 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 10 (with Sch. 9 paras. 1-9, 22) and provision also repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2)

242(1)Amend section 787 (restriction of relief for payments of interest) as follows.U.K.

F39(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)Omit subsection (1A).

(4)In subsection (2) omit “or total profits”.

(5)Omit subsection (3).

Textual Amendments

F39Sch. 1 para. 242(2) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

243U.K.In section 788(7) (relief by agreement with other territories) omit the words from “, and, in” to the end.

244U.K.In section 790(11) (unilateral relief) omit the words from “, and, in” to the end.

F40245U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F40Sch. 1 para. 245 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

F41246U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F41Sch. 1 para. 246 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

247(1)Amend section 797A (foreign tax on items giving rise to a non-trading credit: loan relationships) as follows.U.K.

F42(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)In subsection (2)—

F43(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)omit “and gains”.

F44(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F44(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F44(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F44(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F44(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F42Sch. 1 para. 247(2) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

F43Sch. 1 para. 247(3)(a) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

F44Sch. 1 para. 247(4)-(8) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

F45248U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F45Sch. 1 paras. 248-251 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

F45249U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F45Sch. 1 paras. 248-251 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

F45250U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F45Sch. 1 paras. 248-251 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

F45251U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F45Sch. 1 paras. 248-251 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

F46252U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F46Sch. 1 paras. 252-254 omitted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 30(e)

F46253U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F46Sch. 1 paras. 252-254 omitted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 30(e)

F46254U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F46Sch. 1 paras. 252-254 omitted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 30(e)

F47255U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F47Sch. 1 paras. 255-264 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

F47256U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F47Sch. 1 paras. 255-264 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

F47257U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F47Sch. 1 paras. 255-264 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

F47258U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F47Sch. 1 paras. 255-264 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

F47259U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F47Sch. 1 paras. 255-264 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

F47260U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F47Sch. 1 paras. 255-264 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

F47261U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F47Sch. 1 paras. 255-264 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

F47262U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F47Sch. 1 paras. 255-264 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

F47263U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F47Sch. 1 paras. 255-264 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

F47264U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F47Sch. 1 paras. 255-264 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)

265U.K.Omit section 817 (deductions not to be allowed in computing profits or gains).

266U.K.In section 821(1)(a) (under-deductions from payments made before passing of annual Act) omit “under under Case III of Schedule D”.

267(1)Amend section 826 (interest on tax overpaid) as follows.U.K.

(2)In subsection (1)—

(a)in paragraph (d) for “Schedule 20 to the Finance Act 2000” substitute “ Chapter 2 or 7 of Part 13 of CTA 2009 ”,

(b)omit paragraph (da), and

(c)in paragraph (e) for “Schedule 22 to the Finance Act 2001” substitute “ Part 14 of CTA 2009 ”.

(3)Omit subsection (3AA).

(4)Omit subsections (5) and (5A).

(5)In subsection (7C)—

(a)in paragraph (b) for “section 83(2)(c) of the Finance Act 1996 or paragraph 4(3) of Schedule 11 to that Act” substitute “ section 389(1) or 459(1)(b) of CTA 2009 ”, and

(b)in the words following paragraph (c) for “section 83(2)(c) of that Act or, as the case may be, paragraph 4(3) of Schedule 11 to that Act” substitute “ section 389(1) or 459(1)(b) of CTA 2009 ”.

(6)In subsection (8A)—

(a)in paragraph (a) for “(d), (da)” substitute “ , (d) ”, and

(b)in paragraph (b)(ii), omit “, tax credit under Schedule 13 to the Finance Act 2002”.

(7)In subsection (8BA), omit (in both places) “, tax credit under Schedule 13 to the Finance Act 2002”.

268U.K.Omit section 827 (VAT penalties etc).

269(1)Amend section 828 (orders and regulations made by the Treasury or the Board) as follows.U.K.

(2)In subsection (4) omit “79B(5),”.

(3)In subsection (5)—

(a)for “or section 717 of ITEPA 2003” substitute “ , section 717 of ITEPA 2003 or section 1310 of CTA 2009 ”,

(b)in paragraph (a) for “or ITEPA 2003” substitute “ , ITEPA 2003 or CTA 2009 ”, and

(c)in paragraph (b) for “either” substitute “ any ”.

270U.K.Omit section 830(2) to (4) (territorial sea and designated areas).

271U.K.In section 831(3) (interpretation of ICTA) before the definition of “ITEPA 2003” insert—

CTA 2009” means the Corporation Tax Act 2009;.

F48272U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F48Sch. 1 paras. 272-277 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F48273U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F48Sch. 1 paras. 272-277 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F48274U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F48Sch. 1 paras. 272-277 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F48275U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F48Sch. 1 paras. 272-277 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F48276U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F48Sch. 1 paras. 272-277 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F48277U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F48Sch. 1 paras. 272-277 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

278U.K.Omit Schedule A1 (determination of profits attributable to permanent establishment: supplementary provisions).

279U.K.Omit Schedule 4AA (share incentive plans: corporation tax deductions).

280U.K.Omit Schedule 5 (treatment of farm animals etc for purposes of Case I of Schedule D).

281U.K.In paragraph 13(3) of Schedule 18A (group relief: overseas losses of non-resident companies) for “Schedule A purposes” substitute “ the purpose of calculating the profits of a UK property business under Part 4 of CTA 2009 ”.

F49282U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F49Sch. 1 para. 282 omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 247(r)

283U.K.In paragraph 6(6)(b) of Schedule 19B (petroleum extraction activities: exploration expenditure supplement), at the end insert “ or starts to be within the charge to corporation tax in respect of such a ring fence trade. ”

F50284U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F50Sch. 1 para. 284 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F51285U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F51Sch. 1 para. 285 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

286(1)Amend Schedule 24 (assumptions for calculating chargeable profits, creditable tax and corresponding United Kingdom tax of foreign companies) as follows.U.K.

(2)In paragraph 1(3) (general) for “section 154(2) of the Finance Act 1996” substitute “ section 1279 of CTA 2009 ”.

(3)In paragraph 12 (unremittable overseas income)—

(a)for “section 584” substitute “ Part 18 of CTA 2009 ”,

(b)for “paragraph (a) or paragraph (b) of subsection (1) of that section” substitute “ section 1274(3) or (4) of that Act ”, and

(c)for the words from “a notice” to “given” substitute “ a claim under section 1275 of that Act (claim for relief for unremittable income) may be made ”.

287(1)Amend Schedule 25 (cases where section 747(3) does not apply) as follows.U.K.

(2)In paragraph 2(1A)—

(a)for paragraph (a) substitute—

(a)it is chargeable neither under Chapter 2 of Part 3 of CTA 2009 as profits of a trade carried on wholly or partly in the United Kingdom nor under section 436A (gross roll-up business: separate charge on profits);, and

(b)in paragraph (b) for the words from “Case I” to “above” substitute “ Chapter 2 of Part 3 of CTA 2009 as profits of a trade carried on wholly or partly in the United Kingdom, or under section 436A ”.

(3)In paragraph 2(1B)(a) for “section 208” substitute “ section 1285 of CTA 2009 ”.

(4)In paragraph 4(1A)—

(a)for paragraph (a) substitute—

(a)it is chargeable neither under Chapter 2 of Part 3 of CTA 2009 as profits of a trade carried on wholly or partly in the United Kingdom nor under section 436A (gross roll-up business: separate charge on profits);, and

(b)in paragraph (b) for the words from “Case I” to “above” substitute “ Chapter 2 of Part 3 of CTA 2009 as profits of a trade carried on wholly or partly in the United Kingdom, or under section 436A ”.

(5)In paragraph 12(6) for “Case I of Schedule D” substitute “ section 35 of CTA 2009 ”.

288U.K.In Schedule 26 (reliefs against liability for tax in respect of chargeable profits) in paragraph 1(3)(c) for “section 75(1)” substitute “ section 1219(1) of CTA 2009 ”.

289(1)Amend Schedule 27 (distributing funds) as follows.U.K.

(2)In paragraph 1(1)(d)(ii)—

(a)omit the words from “in accordance” to “(Schedule D)”,

(b)for “Case III of Schedule D” substitute “ Part 5 of CTA 2009 (loan relationships) or Chapter 7 of Part 10 of that Act (annual payments not otherwise charged) ”, and

(c)for “Case V of Schedule D” substitute “ Chapter 2 of Part 10 of CTA 2009 (dividends of non-UK resident companies) or Chapter 8 of that Part (income not otherwise charged) ”.

(3)For the heading for paragraph 3 substitute “ Certain foreign income ”.

(4)In paragraph 3(1)(aa)—

(a)in sub-paragraph (i) for “Case III of Schedule D” substitute “ Part 5 of CTA 2009 (loan relationships) or Chapter 7 of Part 10 of that Act (annual payments not otherwise charged) ”, and

(b)in sub-paragraph (ii) for “Case V of Schedule D” substitute “ Chapter 2 of Part 10 of CTA 2009 (dividends of non-UK resident companies) or Chapter 8 of that Part (income not otherwise charged) ”.

(5)In paragraph 4(3)(b) for “section 75” substitute “ section 1219 of CTA 2009 ”.

(6)In paragraph 5(3)—

(a)in paragraph (c) for “section 208” substitute “ section 1285 of CTA 2009 ”,

(b)in paragraph (d) for “Chapter 2 of Part 4 of the Finance Act 1996” substitute “ Part 5 of CTA 2009 ”, and

(c)in paragraph (e) for “Schedule 26 to the Finance Act 2002” substitute “ Part 7 of CTA 2009 ”.

(7)In paragraph 5(5) for “section 154(2) of the Finance Act 1996” substitute “ section 1279 of CTA 2009 ”.

F52290U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F52Sch. 1 para. 290 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

291(1)Amend Schedule 28AA (provision not at arm's length) as follows.U.K.

F53(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F53(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F53(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)In paragraph 6E—

(a)omit “Case III of Schedule D or”, and

F54(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F55(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)Omit paragraph 8(1), (3) and (4).

F56(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F53Sch. 1 para. 291(2)-(4) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)

F54Sch. 1 para. 291(5)(b) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)

F55Sch. 1 para. 291(6) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)

F56Sch. 1 para. 291(8) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)

292(1)Amend Schedule 30 (transitional provisions and savings) as follows.U.K.

(2)Omit paragraphs 2 to 4.

(3)Omit paragraph 5.

(4)In paragraph 7(5)(b) after “business” insert “ , or begins to carry on a trade, ”.

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