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Corporation Tax Act 2009

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Section 1327

SCHEDULE 4E+W+S+N.I.Index of defined expressions

This schedule has no associated Explanatory Notes
absolute interest (in Chapter 3 of Part 10)section 935(1)
accounting period [F1section 1119 of CTA 2010]
accounting period of a firm (in Part 17)section 1261
accounting value (in relation to an asset) (in Part 8)section 719
the acquired securities (in Chapter 5 of Part 12)section 1030(4)
acquisition (in relation to an asset) (in Part 8)section 856
the actual accrual period (in Chapter 8 of Part 5)section 373(5)
the administration period (in Chapter 3 of Part 10)section 938(1)
the aggregate income of the estate (in Chapter 3 of Part 10)section 947(1)
alternative finance arrangements (in Parts 5 and 6)section 501(2)
alternative finance return (in Part 6)sections 511 to 513
amortised cost basis (in Parts 5 and 6)section 313(4)
amount recognised in determining a company's profit or loss for a period (in Parts 5 and 6)section 308
amount recognised in determining a company's profit or loss for a period (in Part 7)section 597
amounts recognised for accounting purposes (in Parts 5 and 6)section 309(2)
amounts recognised for accounting purposes (in Part 7)section 599
amounts recognised for accounting purposes (in Part 8)section 717(2)
animal (in Chapter 8 of Part 3)section 110(1)
animal being added to a herd (in Chapter 8 of Part 3)section 110(6)
animals in a herd or part of a herd (in Chapter 8 of Part 3)section 110(3) to (5)
approved, approval (in relation to a share incentive plan) (in Chapter 1 of Part 11)section 488(4) of ITEPA 2003 (see section 984(1) and (2) of this Act)
[F2arrangement (in Chapter 2A of Part 6)section 486B(9)]
arrangement (in Chapter 10 of Part 6)section 559
assignment (in the application of the Act to Scotland) [F3section 1166(1) of CTA 2010]
associate (in Parts 5 and 6) [F4section 448 of CTA 2010] (as applied by section 476(1))
associate (in Chapter 12 of Part 8) [F5section 448 of CTA 2010] (as applied by section 841(3))
associated company (in Chapter 1 of Part 11)paragraph 94 of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)
F6. . .F6. . .
assumed income entitlement (in Chapter 3 of Part 10)section 948(2), (3)
authorised unit trust [F7Chapter 2 of Part 13 of CTA 2010 (as applied by section 1119 of that Act)]
award of shares (and references to shares awarded) (in Chapter 1 of Part 11)paragraph 5(1) and (2) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)
bank (in Part 7)section 710
the basic amount (in relation to estate income) (in Chapter 3 of Part 10)section 941(4)
basic life assurance and general annuity business (abbreviated as “BLAGAB”)section 431F of ICTA (as applied by section 431(2) of that Act)
basic rate [F8section 1119 of CTA 2010]
basic relieving amount by reference to a taxed receipt (in Chapter 4 of Part 4)sections 228(4), 229(2), (4)
BLAGAB (in Chapter 10 of Part 5)section 386(4)
body of persons [F9section 1119 of CTA 2010]
building society [F10section 1119 of CTA 2010]
capital allowance [F11section 1119 of CTA 2010]
capital cost of patent rights (in Chapter 3 of Part 9)section 913(4)
capital redemption policy (in Part 7)section 710
capped R&D expenditure (in Part 13)section 1073
caravansection 1314
carrying value (in Part 7)section 702
Chapter 2 surrenderable loss (in Chapter 2 of Part 13)section 1055
Chapter 7 surrenderable loss (in Chapter 7 of Part 13)section 1104
the charge to corporation tax on incomesection 2(3)
chargeable asset (in Part 7)section 703
chargeable event (in Chapter 5 of Part 12)section 1032
chargeable intangible asset (in Part 8)section 741(1)
chargeable period [F12section 1119 of CTA 2010]
chargeable realisation gain (in Part 8)section 741(2)
charity [F13section 1119 of CTA 2010]
claimsection 1315
close company [F14Chapter 2 of Part 10 of CTA 2010]
collective investment scheme (in Parts 5 and 6)section 476(1)
commercial association of companies (in Part 12)section 1004(9)
commercial letting of furnished holiday accommodation (in Chapter 6 of Part 4)sections 265 to 268
company (except in Chapters 13 and 14 of Part 5, Chapters 9 and 10 of Part 7, Chapter 8 of Part 8 and Chapter 1 of Part 11) [F15section 1119 of CTA 2010] (and see also section 1273(2)(c) of this Act)
company (in Chapter 13 of Part 5)section 430(1)
company (in Chapter 14 of Part 5)section 439(1)
company (in Chapter 9 of Part 7)section 681(1)
company (in Chapter 10 of Part 7)section 688(1)
company (in Chapter 8 of Part 8)section 764(2)
company (in Chapter 1 of Part 11)paragraph 99(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)
the company (in relation to a share incentive plan) (in Chapter 1 of Part 11)paragraph 2(2) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)
the company (in Chapter 5 of Part 15)section 1212(1)
company replacing another as party to a loan relationship (in Chapter 4 of Part 5)section 338
company replacing another as party to a derivative contract (in Chapter 5 of Part 7)section 627
company tax return (in Part 15)section 1187
company with investment business (in Part 16)section 1218(1) and (2)
the completion period (in Chapter 5 of Part 15)section 1212(1)
connected (in the context of “connected person” or one person being “connected” with another) (except in Chapter 12 of Part 8) [F16section 1122 of CTA 2010] (see section 1316(1) of this Act)
connected (in the context of “connected person” or one person being “connected” with another) (in Chapter 12 of Part 8)sections 842 and 843
connected companies relationship (in Parts 5 and 6)section 348
consideration received for disposal of know-how (in Chapter 13 of Part 3)section 176(3), (4)
consortium (in relation to companies that are owned by a consortium or are members of a consortium) (in Part 12)section 1004(5) to (8)
consortium company (in Chapter 7 of Part 5)section 371(1)
contaminated state (in relation to land) (in Part 14)section 1145
contract for differences (in Part 7)section 582
contract of insurance (in Part 7)section 710
contract of long-term insurance (in Part 7)section 710
control (except in F17... Chapter 12 of Part 8 and Chapter 1 of Part 11) [F18section 1124 of CTA 2010] (see section 1316(2) of this Act)
F19. . .F19. . .
control (in Chapter 12 of Part 8)section 836
control (in Chapter 1 of Part 11)section 995 of ITA 2007, as applied by section 719 of ITEPA 2003 (see section 984(1) and (2) of this Act)
controlled waters (in Part 14)section 1179
convertible securities (in Part 12)section 1005 (and see also section 1030(4))
convertible shares (in Part 12)section 1005
co-operative society (in Chapter 14 of Part 5)section 439(1)
co-operative society (in Chapter 10 of Part 7)section 688(1)
co-producer (in Part 15)section 1186
core expenditure (in Part 15)section 1184(1)
cost of an asset (in relation to certain assets) (in Chapter 7 of Part 8)section 760
costs of the film (in Chapter 2 of Part 15)section 1191
coupons (in Chapter 6 of Part 10)section 975(3)
credit (in Part 16)section 1255(3)
credit unionsection 1319
creditor quasi-repo (in Chapter 10 of Part 6)section 544
creditor relationship (in Parts 5, 6 and 7)section 302(5)
creditor repo (in Chapter 10 of Part 6)section 543
debit (in Part 16)section 1255(3)
debt (in Parts 5 and 6)section 476(1)
debtor consortium company (in Chapter 7 of Part 5)section 371(1)
debtor quasi-repo (in Chapter 10 of Part 6)section 549
debtor relationship (in Parts 5, 6 and 7)section 302(6)
debtor repo (in Chapter 10 of Part 6)section 548
the deficit (in Chapter 16 of Part 5)section 456(2)
the deficit period (in Chapter 16 of Part 5)section 456(2)
deposit arrangements (in Chapter 6 of Part 6)section 501(3)
depositary receipt (in Part 7)section 710
deposit back arrangementssection 431(2) of ICTA
[F20derelict state (in relation to land) (in Part 14)section 1145A]
derivative contractsection 576
derivative contract of a personsection 608(7)
designated (in Part 7)section 710
diminishing shared ownership arrangements (in Chapter 6 of Part 6)section 501(3)
discharge (in Chapter 10 of Part 6)section 559
discretionary interest (in Chapter 3 of Part 10)section 935(3)
distribution [F21section 1119 of CTA 2010]
dividend ordinary ratesection 1319
dividend shares (in Chapter 1 of Part 11)paragraph 62(3)(b) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)
the earlier period (in Chapter 15 of Part 8)section 871(2)
effective 51% subsidiary (in Part 8)section 771
[F22economically equivalent to interest (in Chapter 2A of Part 6)section 486B(2)]
effective duration of a lease (in Chapter 4 of Part 4)section 243
electionsection 1315
employee (in Chapter 1 of Part 11)section 4(2) of ITEPA 2003 (see section 984(1) and (2) of this Act)
the employee (in Part 12)section 1005
the employing company (in Part 12)section 1005
employment (in Chapter 1 of Part 11)section 4(1) of ITEPA 2003 (see section 984(1) and (2) of this Act)
employment (in Part 12)section 1002
employment incomesection 7(2) of ITEPA 2003
equity instrument (in Parts 5 and 6)section 476(1)
equity instrument (in Part 7)section 710
estate (in Chapter 3 of Part 10)section 934(2)
estate income (in Chapter 3 of Part 10)section 934(2)
estate in land (in relation to any land in Scotland) [F23section 1166(1) of CTA 2010]
exchange gain (in Parts 5 and 6)section 475
exchange gain (in Part 7)section 705
exchange loss (in Parts 5 and 6)section 475
exchange loss (in Part 7)section 705
excluded body (in Part 7)section 706
expenditure on an asset (in Part 8)section 727
externally provided worker (in Part 13)section 1128
fair value (in Parts 5 and 6)section 313(6)
fair value (in Part 7)section 710
fair value accounting (in Parts 5 and 6)section 313(5)
fair value accounting (in Part 7)section 710
farmers (in Chapter 8 of Part 3)section 109(3)
farming [F24section 1125 of CTA 2010]
film (in Part 15)section 1181
film-making activities (in Part 15)section 1183
film production company (in Part 15)section 1182
film tax relief (in Part 15)section 1195(2)
final accounting period (in Chapter 3 of Part 10)section 938(3)
final certificate (in Chapter 5 of Part 15)section 1212(1)
final tax year (in Chapter 3 of Part 10)section 938(4)
financial asset (in Part 8)section 806(2), (3)
financial institution (in Chapter 6 of Part 6)section 502
financial trader (in Part 7)section 710
firmsection 1257(1) (and see also section 1273(2)(a))
for accounting purposes [F25section 1119 of CTA 2010]
foreign estate (in Chapter 3 of Part 10)section 936(1)
foreign holdings (in Chapter 6 of Part 10)section 975(1)
forestry [F26section 1125(3) of CTA 2010]
forfeiture, forfeited (in Chapter 1 of Part 11)paragraph 99(1) (“provision for forfeiture”) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)
free shares (in Chapter 1 of Part 11)paragraph 2(1)(a) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)
future (in Part 7)section 581
fungible assets (in Part 8)section 858(2)
GAAP-compliant accounts (in Part 8)section 716(4)
generally accepted accounting practice (abbreviated as “GAAP”) [F27section 1119 of CTA 2010]
generating income from land (in Chapter 2 of Part 4)sections 207 and 208
gilt-edged securities (in Parts 5 and 6)section 476(1)
goodwill (in Part 8)section 715(3)
gross roll-up businesssection 431(2) of ICTA
grossing up [F28section 1128 of CTA 2010]
group (in Part 8)Chapter 8 of Part 8
group (in relation to companies that are members of the same group of companies) (in Part 12)section 1004(2)
group accounting period (in Chapter 7 of Part 5)section 370
group member (in Chapter 7 of Part 5)section 371(1)
group plan (in Chapter 1 of Part 11)paragraph 4(2) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)
group transfer (in Part 12)section 1004(3)
F29. . .F29. . .
hedging relationship (in Part 7)section 707
herd (in Chapter 8 of Part 3)section 110(1)
herd basis election (in Chapter 8 of Part 3)section 109(1)
herd basis rules (in Chapter 8 of Part 3)section 109(2)
holding company (in Chapter 7 of Part 5)section 371(1)
houseboatsection 1319
hybrid derivative (in Part 7)section 584(4)
the I minus E basissection 431(2) of ICTA
impairment (in Parts 5 and 6)section 476(1)
impairment loss (in Parts 5 and 6)section 476(1)
income [F30section 1119 of CTA 2010]
income from the film (in Chapter 2 of Part 15)section 1190
income statement (in Parts 5 and 6)section 476(1)
income statement (in Part 7)section 710
F31. . .F31. . .
insurance business transfer schemesection 431(2) of ICTA
insurance companysection 431(2) of ICTA
the Insurance Prudential Sourcebooksection 431(2) of ICTA
intangible asset (in Part 8)section 712
intangible fixed asset (in Part 7)section 710
intangible fixed asset (in Part 8)sections 713 and 715(1)
intellectual property (in Part 13)section 1139
interest payable on a money debt (in Chapter 2 of Part 6)section 484(1)
interest under a loan relationship (in Parts 5 and 6)section 305(1)
interim accounting period (in Chapter 5 of Part 15)section 1212(1)
interim certificate (in Chapter 5 of Part 15)section 1212(1)
international accounting standards [F32section 1119 of CTA 2010]
international organisation (in Parts 5 and 6)section 476(2)
[F33the investing company (in Chapter 6A of Part 6)section 521A(3)]
investment bond arrangements (in Chapter 6 of Part 6)section 501(3)
investment business of a company (in Part 16)section 1218(3)
investment trust [F34section 1158 of CTA 2010]
[F35the issuing company (in Chapter 6A of Part 6)section 521A(3)]
keeping a production herd (in Chapter 8 of Part 3)section 109(4)
know-how (in Chapter 13 of Part 3)section 176(1), (2)
know-how (in Chapter 2 of Part 9)section 908(4)
F29. . .F29. . .
large company (in Part 13)section 1122
larger SME (in Part 13)section 1121
the later period (in Chapter 15 of Part 8)section 871(2)
lease (in Part 4)section 291(1)
liabilities under a loan relationship (in Part 5)section 305(2), (3)
life assurance businesssection 431(2) of ICTA
limited-budget film (in Part 15)section 1184(2) and (3)
limited interest (in Chapter 3 of Part 10)section 935(2)
linked assetssection 432ZA of ICTA (as applied by section 431(2) of that Act)
listed company (in Part 12)section 1005
loan (in Parts 5 and 6)section 476(1)
loan relationshipsection 302(1) and (2)
local authority [F36section 1130 of CTA 2010]
long-term businesssection 431(2) of ICTA
long-term insurance fundsection 431(2) of ICTA
major interest (in Parts 5 and 6)section 473
major interest (in Chapter 12 of Part 8)section 837
[F37major interest in land (in Part 14)section 1178A]
manufactured interest (in Chapter 9 of Part 6)section 539(5)
manufactured interest relationshipsection 539(2)
market gardeningsection 1317(5)
market value (in Chapter 1 of Part 11)paragraph 92 of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)
market value (in Part 12)section 1005
matching shares (in Chapter 1 of Part 11)paragraph 3(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)
material interest (in an offshore fund) (in Chapter 3 of Part 6)section 489(3)
mature (in relation to female animals) (in Chapter 8 of Part 3)section 111(5)
member (of a consortium) (in Chapter 7 of Part 5)section 371(1)
member of a group (in Chapter 4 of Part 5)section 335(6)
member of a group (in Chapter 7 of Part 5)section 371(3)
member of a group (in Chapter 5 of Part 7)section 624(3)
member company (in Chapter 7 of Part 5)section 371(1)
members of a companysection 1273(2)(d)
members of a firmsection 1273(2)(b)
the merger (in Chapter 14 of Part 5)section 431(10)
the merger (in Chapter 10 of Part 7)section 682(8)
the Mergers Directivesection 1319
the merging companies (in Chapter 14 of Part 5)section 431(10)
the merging companies (in Chapter 10 of Part 7)section 682(8)
mineral lease or agreement (in Chapter 7 of Part 4)section 274(1)
mineral royalties (in Chapter 7 of Part 4)sections 274(2), 275, 276
money debt (in Parts 5 and 6)section 303
money debt (in Chapter 2 of Part 6)sections 483(2), 484(2)
mortgage (in the application of the Act to Scotland) [F38section 1166(1) of CTA 2010]
national insurance contributionssection 1319
net consortium debit (in Chapter 7 of Part 5)section 371(1)
non-trading credits (in Parts 5 and 6)section 301(2)
non-trading credits (in Part 8)section 746
non-trading debits (in Parts 5 and 6)section 301(2)
non-trading debits (in Part 8)section 746(1)
non-trading deficit from loan relationships (in Parts 5 and 6)section 301(6), (7)
non-trading profits (in Chapter 16 of Part 5)section 457(5)
non-trading profits from loan relationships (in Parts 5 and 6)section 301(4), (5)
non-UK resident (and references to a non-UK resident or a non-UK resident company) [F39section 1119 of CTA 2010]
normal self-assessment filing datesection 1319
notice [F40section 1119 of CTA 2010]
offshore fund (in Chapter 3 of Part 6)section 489(1) and (2)
oil and gas exploration and appraisal [F41section 1134 of CTA 2010]
old asset (in Chapter 7 of Part 8)section 754(2)
open-ended investment company (abbreviated as “OEIC”) (in Chapter 3 of Part 6 and Part 7) [F42section 613 of CTA 2010] (as applied by sections 488(1) and 710)
option (in Part 7)section 580
option (in Part 12)section 1005
ordinary share capital [F43section 1119 of CTA 2010]
[F44ordinary share (in Part 9A)section 931U]
ordinary shares (in Part 12)section 1005
the original relief (in Chapter 4 of Part 12)section 1025(1)(a)
the original relief (in Chapter 5 of Part 12)section 1030(4)
other assets (in Chapter 7 of Part 8)section 754(2)
overseas dividend (in Chapter 10 of Part 6)section 559
overseas life insurance companysection 431(2) of ICTA
overseas property businesssection 206
overseas securities (in Chapter 10 of Part 6)section 559
parent company (in Part 12)section 1004(4)
Part 5section 294(2)
[F45the Part 5 one-way exchange effect provisionssection 328H(1)]
[F45the Part 7 one-way exchange effect provisionssection 606H(1)]
this Part (in Part 5)section 294(2)
part realisation (in relation to an intangible fixed asset) (in Part 8)section 734(4)
participant (in relation to a share investment plan) (in Chapter 1 of Part 11)paragraph 5(4) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)
participant's plan shares (in Chapter 1 of Part 11)paragraph 99(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)
participator (in Chapter 12 of Part 8)section 841(1) and (2)
partnership shares (in Chapter 1 of Part 11)paragraph 2(1)(b) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)
party (to a creditor relationship) (in Parts 5 and 6)section 298(1)
party (to a manufactured interest relationship)section 539(6)
party (to a loan relationship)section 302(1) and (2)
party (to a relevant contract) (in Part 7)section 578
patent rights (in Chapter 3 of Part 9)section 912(3)
[F44the payer (in Part 9A)section 931T]
payment period (in Part 13)section 1141
payments under a loan relationship (in Part 5)section 305(1)
period of account [F46section 1119 of CTA 2010]
permanent establishment [F47section 1119 of CTA 2010]
person receiving any asset (in Chapter 10 of Part 6)section 557
personal representatives (in Chapter 3 of Part 10) [F48section 1119 of CTA 2010]
plain vanilla contract (in Part 7)section 708
plan shares (in Chapter 1 of Part 11)paragraph 99(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)
plan trust (in Chapter 1 of Part 11)paragraph 71(3) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)
pollution of controlled waters (in Part 14)section 1179
post-cessation receipt (in Part 3)sections 190 and 191
post-cessation receipt (in Chapter 9 of Part 4)sections 282 and 283
pre-FA 2002 assets (in Part 8)sections 881 and 892 to 895
premises (in Part 4)section 291(2)
premium (in Chapter 4 of Part 4)section 247(1), (3)
the price (in relation to the exchange of know-how) (in Chapter 13 of Part 3)section 176(6)
principal company (in Chapters 8 and 9 of Part 8)section 765(2)
principal photography (in Part 15)section 1183(2)
proceeds of realisation (of an asset) (in Part 8)section 739
proceeds of sale (in relation to the exchange of know-how) (in Chapter 13 of Part 3)section 176(6)
production expenditure (in Part 15)section 1184(1)
production herd (in Chapter 8 of Part 3)section 110(1), (2)
production herd (of the same class) (in Chapter 8 of Part 3)section 111(2)
profit share agency arrangements (in Chapter 6 of Part 6)section 501(3)
profit-sharing arrangements (in Parts 5 and 6)section 476(1)
profit-sharing arrangements (in Part 7)section 710
profits (in Part 2)section 2(2)
property businesssection 204
public body (in Chapter 5 of Part 9)section 926(2)
purchase and resale arrangements (in Chapter 6 of Part 6)section 501(3)
qualifying body (in Part 13)section 1142
the qualifying business (in Part 12)section 1005
qualifying Chapter 2 expenditure (in Part 13)section 1051
qualifying Chapter 3 expenditure (in Part 13)section 1065
qualifying Chapter 4 expenditure (in Part 13)section 1070
qualifying Chapter 4 expenditure (in Chapter 4 of Part 14)section 1162
qualifying Chapter 5 expenditure (in Part 13)section 1076
qualifying Chapter 7 expenditure (in Part 13)section 1098
qualifying co-production (in Part 15)section 1186
qualifying corporate bondsection 117 of TCGA 1992
qualifying distribution [F49section 1136 of CTA 2010]
qualifying expenditure (in Chapter 3 of Part 15)section 1199(3)
qualifying expenditure on externally provided workers (in Part 13)section 1127
qualifying land remediation expenditure (in Part 14)section 1144
qualifying land remediation loss (in Chapter 3 of Part 14)section 1152
qualifying life assurance business loss (in Chapter 4 of Part 14)section 1165
qualifying overseas transfersection 431(2) of ICTA (as modified by regulation 6(5) of the Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271))
F50. . .F50. . .
qualifying R&D activity (in Chapter 7 of Part 13)section 1086
R&D threshold (in Chapter 2 of Part 13)section 1050
R&D threshold (in Chapter 3 of Part 13)section 1064
R&D threshold (in Chapter 4 of Part 13)section 1069
R&D threshold (in Chapter 5 of Part 13)section 1075
R&D threshold (in Chapter 7 of Part 13)section 1097
the real interest (in Chapter 9 of Part 6)section 539(5)
realisation (in relation to an asset) (in Part 8)section 856
realisation (in relation to an intangible fixed asset) (in Part 8)section 734
receipt period (of a receipt) (in Chapter 4 of Part 4)section 228(6)
receipts and expenses (in the context of the calculation of the profits of a trade, profession or vocation or of a property business)section 48 (including as applied by section 210)
[F44the recipient (in Part 9A)section 931T]
the recipient (in Part 12)section 1005
recognised (in relation to an amount) (in Part 8)section 716(1)
recognised stock exchange [F51section 1137 of CTA 2010]
[F44redeemable (in Part 9A)section 931U]
F31. . .F31. . .
reduction under section 228 by reference to a taxed receipt (in Chapter 4 of Part 4)section 230(6)
referable (of income or gains or losses of insurance companies)section 432A of ICTA
registered industrial and provident society [F52section 1119 of CTA 2010]
registered pension schemesection 150(2) of FA 2004 (as applied by [F53section 1119 of CTA 2010])
related party (in Part 8)section 835
related transaction (in Parts 5 and 6)section 304
related transaction (in Part 7)section 596
release debit (in Chapter 6 of Part 5)section 353(3)
release debit (in Chapter 7 of Part 5)section 364(4)
relevant connection (in Part 14)section 1178
relevant consortium creditor relationship (in Chapter 7 of Part 5)section 371(1)
[F54relevant contaminated land remediation (in Part 14)section 1146]
relevant contract (in Part 7)section 577
relevant contract of a company (in Part 7)section 578
relevant credits (in Chapter 7 of Part 7)section 659
relevant debits (in Chapter 7 of Part 7)section 659
[F55relevant derelict land remediation (in Part 14)section 1146A]
the relevant employment (in Part 12)section 1005
F56. . .F56. . .
relevant non-lending relationship (in Chapter 2 of Part 6)sections 479 and 480
relevant payment to a subject of a clinical trial (in Part 13)section 1140
[F44a relevant person (in Part 9A)section 931T]
relevant research and development (in Part 13)section 1042
relevant tax year (in relation to an amount of estate income) (in Chapter 3 of Part 10)section 946(5)
relief event (in Chapter 5 of Part 12)section 1031(3)
rent (in Chapter 7 of Part 4)section 271(3)
rent (in Chapter 8 of Part 4)section 278(3)
rent receivable for a UK electric-line wayleave (in Chapter 8 of Part 4)section 278
rent receivable in connection with a UK section 39(4) concern (in Chapter 7 of Part 4)section 271
research and development (abbreviated as “R&D”) (in Part 13) [F57section 1138 of CTA 2010] (as applied by section 1041)
resident in a member State (in Chapter 13 of Part 5)section 430(2)
resident in a member State (in Chapter 14 of Part 5)section 439(2)
resident in a member State (in Chapter 9 of Part 7)section 681(2)
resident in a member State (in Chapter 10 of Part 7)section 688(2)
the residuary income of the estate (in Chapter 3 of Part 10)section 949(1)
restricted shares (in Part 12)section 1005
retail prices index [F58section 1119 of CTA 2010]
reversal amount (in Part 16)section 1230
reversion (in the application of Chapter 4 of Part 4 to Scotland)section 247(3)
rights and powers (in relation to a person) (in Chapter 12 of Part 8)section 839
rights under a loan relationship (in Part 5)section 305(2), (3)
royalty (in Part 8)section 714
sale of an animal (in Chapter 8 of Part 3)section 111(3)
sale of know-how (in Chapter 13 of Part 3)section 176(5)
sale of property (in Part 9)sections 928(1) and 929(1)
sale or transfer of trading stock (in Chapter 11 of Part 3)section 163(3)
sale proceeds of an animal (in Chapter 8 of Part 3)section 111(4)
SCEsection 1319
[F44scheme (in Part 9A)section 931V]
SEsection 1319
securities (in Chapter 10 of Part 6)section 556(1)
securities house (in Part 7)section 709
the separate film trade (in Chapters 2, 3 and 5 of Part 15)section 1188 (and sections 1195(5) and 1212(1))
share (in Part 5 and in Part 6 except for Chapter [F59 6A] of that Part)section 476(1)
[F60share (in Chapter 6A of Part 6)section 521A(4)]
[F60the share (in Chapter 6A of Part 6)section 521B(6)]
share being subject to third party obligations (in Chapter 7 of Part 6)section 524(2)
share incentive plan (in Chapter 1 of Part 11)section 488(4) of ITEPA 2003 (see section 984(1) and (2) of this Act)
share of residuary income of estate (in Chapter 3 of Part 10)section 950
shares (in Part 7)section 710
shares (in Chapter 1 of Part 11)paragraph 99(2) of Schedule 2 to ITEPA 2003 (and, in the context of a new holding, paragraph 87(6) of that Schedule) (see section 984(1) and (2) of this Act)
shares (in Part 12)section 1003
short-term lease (in Chapter 4 of Part 4)section 216
similar securities (in Chapter 10 of Part 6)section 556(2)
[F44small company (in Part 9A)section 931S]
small or medium-sized enterprise (abbreviated as “SME”) (in Part 13)sections 1119 and 1120
software or consumable items (in Part 13)section 1125
special film relief (in Chapter 5 of Part 15)section 1212(1)
staffing costs (in Part 13)section 1123
staffing costs (in Part 14)section 1170
standing in the position of a creditor (as respects a loan relationship) (in Chapter 8 of Part 5)section 379(1)
statement of changes in equity (in Parts 5 and 6)section 476(1)
statement of changes in equity (in Part 7)section 710
statement of comprehensive income (in Parts 5 and 6)section 476(1)
statement of comprehensive income (in Part 7)section 710
statement of income and retained earnings (in Parts 5 and 6)section 476(1)
statement of income and retained earnings (in Part 7)section 710
statement of recognised income and expense (in Parts 5 and 6)section 476(1)
statement of recognised income and expense (in Part 7)section 710
statement of total recognised gains and losses (in Parts 5 and 6)section 476(1)
statement of total recognised gains and losses (in Part 7)section 710
statutory insolvency arrangement [F61section 1319]
sub-contractor payment (and sub-contractor) (in Part 13)section 1133(1)
F56. . .F56. . .
subsidiary (of a holding company) (in Chapter 7 of Part 5)section 371(1)
subsidiary (in Part 8)section 764(3)
51% subsidiary [F62section 1154(2) of CTA 2010]
75% subsidiary [F63section 1154(3) of CTA 2010]
75% subsidiary (in Chapter 8 of Part 8) [F63section 1154(3) of CTA 2010] and section 773
subsidised expenditure (in Part 13)section 1138
subsidised expenditure (in Part 14)section 1177
F56. . .F56. . .
substantial part of a herd (in Chapter 8 of Part 3)section 111(6)
surrender (in the application of the Act to Scotland) [F64section 1166(1) of CTA 2010]
tax advantage (in Parts 5 and 6) [F65section 1139 of CTA 2010] (as applied by section 476(1))
[F44tax advantage scheme (in Part 9A)section 931V]
tax-neutral (in relation to a transfer) (in Part 8)section 776
tax written-down value (in relation to an asset) (in Part 8)Chapter 5 of Part 8
tax year [F66section 1119 of CTA 2010]
the tax year 2009-10 etc [F67section 1119 of CTA 2010 (see entry for “the tax year 2010-11”)]
taxed lease (in Chapter 4 of Part 4)section 227(4)
taxed receipt (in Chapter 4 of Part 4)section 227(4)
third party obligations (in the case of a share) (in Chapter 7 of Part 6)section 524(3)
total profits [F68section 1119 of CTA 2010]
trade [F69section 1119 of CTA 2010]
trade (in Part 2)section 33
trade (in Parts 5 and 6)section 298(3)
trading stock (in relation to a trade) (in Chapter 10 of Part 3)section 156
trading stock (in relation to a trade) (in Chapter 11 of Part 3)section 163
the transfer of business (in Chapter 13 of Part 5)section 421(6)
the transfer of business (in Chapter 9 of Part 7)section 674(4)
the transferee (in Chapter 4 of Part 5)sections 336(5) and 337(7)
transferee (in Chapter 13 of Part 5)section 421(6)
the transferee (in Chapter 14 of Part 5)section 432(1)
transferee (in Chapter 9 of Part 7)section 674(4)
the transferee (in Chapter 10 of Part 7)section 683(1)
the transferor (in Chapter 4 of Part 5)sections 336(5) and 337(7)
the transferor (in Chapter 13 of Part 5)section 421(6)
transferor (in Chapter 14 of Part 5)section 432(2)
the transferor (in Chapter 9 of Part 7)section 674(4)
transferor (in Chapter 10 of Part 7)section 683(2)
tribunal [F70section 1119 of CTA 2010]
the trustees (in Chapter 1 of Part 11)paragraphs 2(2) and 71(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)
UK estate (in Chapter 3 of Part 10)section 936(1)
UK expenditure (in Part 15)section 1185
UK generally accepted accounting practice [F71section 1119 of CTA 2010]
UK property businesssection 205
UK property business loss (in Part 14)section 392A of ICTA (as applied by section 1179)
UK resident (and references to a UK resident or a UK resident company) [F72section 1119 of CTA 2010]
Ulster Savings Certificates (in Part 19)section 1282(6)
umbrella company (in Chapter 3 of Part 6) [F73section 615 of CTA 2010] (as applied by section 488(2))
underlying subject matter (in Part 7)section 583
unit holder [F74section 1119 of CTA 2010]
unit trust scheme [F75section 1119 of CTA 2010]
United Kingdom [F76section 1170 of CTA 2010]
unreduced amount (of a taxed receipt) (in Chapter 4 of Part 4)sections 230(2) to (4)
unremittable (in relation to income) (in Part 18)section 1274(2)
unused amount (of a taxed receipt) (in Chapter 4 of Part 4)section 230(1), (5)
venture capital trust [F77section 1119 of CTA 2010]
warrant (in Part 7)section 710
within the charge to tax [F78section 1167 of CTA 2010]
woodlandssection 1317(4)
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F1Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(2)(a) (with Sch. 2)

F2 Sch. 4 entry inserted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(2), 12

F3Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(4) (with Sch. 2)

F4Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(5) (with Sch. 2)

F5Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(6) (with Sch. 2)

F6Sch. 4 entry 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. 7(3), 12

F7Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(7) (with Sch. 2)

F8Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(8) (with Sch. 2)

F9Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(3)(a) (with Sch. 2)

F10Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(3)(b) (with Sch. 2)

F11Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(3)(c) (with Sch. 2)

F12Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(3)(d) (with Sch. 2)

F13Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(9) (with Sch. 2)

F14Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(10) (with Sch. 2)

F15Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(3)(e) (with Sch. 2)

F16Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(11) (with Sch. 2)

F17Words in Sch. 4 entry omitted (1.4.2009 retrospective) by virtue of Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 6(9)(a)

F18Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(12) (with Sch. 2)

F19Sch. 4 entry omitted (1.4.2009 retrospective) by virtue of Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 6(9)(b)

F20 Sch. 4 entry inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 26(2)

F21Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(3)(f) (with Sch. 2)

F22Sch. 4 entry inserted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(4), 12

F23Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(13) (with Sch. 2)

F24Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(14) (with Sch. 2)

F25Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(3)(g) (with Sch. 2)

F26Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(15) (with Sch. 2)

F27Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(16) (with Sch. 2)

F28Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(17) (with Sch. 2)

F29Sch. 4 entries omitted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 7 para. 26(3)

F30Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(2)(b) (with Sch. 2)

F31Sch. 4 entries 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. 7(7), 12

F32Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(18) (with Sch. 2)

F33Sch. 4 entry substituted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(5), 12

F34Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(19) (with Sch. 2)

F35Sch. 4 entry substituted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(6), 12

F36Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(20) (with Sch. 2)

F37 Sch. 4 entry inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 26(4)

F38Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(21) (with Sch. 2)

F39Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(22) (with Sch. 2)

F40Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(3)(h) (with Sch. 2)

F41Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(23) (with Sch. 2)

F42Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(24) (with Sch. 2)

F43Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(3)(i) (with Sch. 2)

F44Sch. 4 entries inserted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by Finance Act 2009 (c. 10), Sch. 14 para. 29

F45Sch. 4 entries inserted (with effect in accordance with Sch. 21 para. 11 of the amending Act) by Finance Act 2009 (c. 10), Sch. 21 para. 9

F46Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(3)(j) (with Sch. 2)

F47Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(25) (with Sch. 2)

F48Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(26) (with Sch. 2)

F49Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(27) (with Sch. 2)

F50Words in Sch. 4 omitted (with effect in accordance with s. 1184(1) of the amending Act) by virtue of Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(28), Sch. 3, Pt. 1 (with Sch. 2)

F51Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(29) (with Sch. 2)

F52Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(2)(c) (with Sch. 2)

F53Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 paras. 704(3)(k)(30) (with Sch. 2)

F54Sch. 4 entry inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 26(5)

F55 Sch. 4 entry inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 26(6)

F56Words in Sch. 4 omitted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 7 para. 26(7)

F57Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(31) (with Sch. 2)

F58Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(32) (with Sch. 2)

F59Figure in Sch. 4 entry substituted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(8), 12

F60Sch. 4 entries substituted (retrospective and with effect in accordance with Sch. 24 paras. 12, 13-16 of the commencing Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(9), 12

F61Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(33) (with Sch. 2)

F62Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(34) (with Sch. 2)

F63Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(35) (with Sch. 2)

F64Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(36) (with Sch. 2)

F65Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(37) (with Sch. 2)

F66Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(38) (with Sch. 2)

F67Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(39) (with Sch. 2)

F68Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(40) (with Sch. 2)

F69Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(3)(l) (with Sch. 2)

F70Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(3)(m) (with Sch. 2)

F71Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(41) (with Sch. 2)

F72Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(42) (with Sch. 2)

F73Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(43) (with Sch. 2)

F74Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(44) (with Sch. 2)

F75Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(45) (with Sch. 2)

F76Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(46) (with Sch. 2)

F77Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(2)(d) (with Sch. 2)

F78Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(47) (with Sch. 2)

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