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Corporation Tax Act 2009

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Section 1327

SCHEDULE 4U.K.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)
[F2adjusted (in relation to a relevant profits amount) (in Chapter 3A of Part 2) section 18G(3)]
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)
[F2aggregate relevant profits amount (in Chapter 3A of Part 2) section 18K(5)]
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)
[F3animal (in Chapter 8A of Part 3) section 127G]
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)
[F4arrangement (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) [F5section 1166(1) of CTA 2010]
associate (in Parts 5 and 6) [F6section 448 of CTA 2010] (as applied by section 476(1))
associate (in Chapter 12 of Part 8) [F7section 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)
[F8associated person (in Part 8ZA) section 356LB]
[F9associated with (in Part 21A) section 937K]
F10. . .F10. . .
assumed income entitlement (in Chapter 3 of Part 10)section 948(2), (3)
authorised unit trust [F11Chapter 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”) [F12sections 57 and 67(5) of FA 2012 (as applied by section 141(2) of that Act)]
basic rate [F13section 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 [F14section 1119 of CTA 2010]
building society [F15section 1119 of CTA 2010]
capital allowance [F16section 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
[F17capped R&D expenditure (in Chapter 6A of Part 3) section 1041]
F18. . .F18. . .
caravansection 1314
carrying value (in Part 7)section 702
Chapter 2 surrenderable loss (in Chapter 2 of Part 13)section 1055
F19. . .F19. . .
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 [F20section 1119 of CTA 2010]
chargeable realisation gain (in Part 8)section 741(2)
charity [F21paragraph 1 of Schedule 6 to FA 2010]
claimsection 1315
close company [F22Chapter 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) [F23section 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)
[F24the company (in Chapter 5 of Part 15A) section 1216E(1)]
[F24the company (in Chapter 5 of Part 15B) section 1217E(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
[F2company tax return (in Chapter 3A of Part 2) section 18S]
company tax return (in Part 15)section 1187
[F24company tax return (in Part 15A) section 1216A]
[F24company tax return (in Part 15B) section 1217AF]
company with investment business (in Part 16) [F25section 1218B(1) and (2)]
the completion period (in Chapter 5 of Part 15)section 1212(1)
[F24the completion period (in Chapter 5 of Part 15A) section 1216E(1)]
[F24the completion period (in Chapter 5 of Part 15B) section 1217E(1)]
connected (in the context of “connected person” or one person being “connected” with another) (except in Chapter 12 of Part 8) [F26section 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
[F8contractor (in Part 8ZA)section 356L(2)]
[F8contractor's ring fence profits (in Part 8ZA) section 356LD]
F27control (except in ... Chapter 12 of Part 8 and Chapter 1 of Part 11) [F28section 1124 of CTA 2010] (see section 1316(2) of this Act)
F29. . .F29. . .
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
[F24co-producer (in Part 15A) section 1216AI]
core expenditure (in Part 15)section 1184(1)
[F24core expenditure (in Part 15A) section 1216AG(3)]
[F24core expenditure (in Part 15B) section 1217AD]
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
[F24costs of the relevant programme (in Chapter 2 of Part 15A) section 1216BC]
[F24costs of the video game (in Chapter 2 of Part 15B) section 1217BC]
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
F30. . .F30. . .
[F31derelict 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 [F32section 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)
[F2double taxation arrangements (in Chapter 3A of Part 2) section 18S]
the earlier period (in Chapter 15 of Part 8)section 871(2)
[F9economic loss (in Part 21A) section 937L]
[F9economic profit (in Part 21A) section 937L]
effective 51% subsidiary (in Part 8)section 771
[F33economically 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)
[F34employee shareholder share (in Part 12) section 226A(6) of ITEPA 2003 (see section 1005 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) [F35section 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
[F8exploration or exploitation activities (in Part 8ZA) section 356L(4)]
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
[F3the farm company (in Chapter 8A of Part 3) section 127G]
farmers (in Chapter 8 of Part 3)section 109(3)
farming [F36section 1125 of CTA 2010]
[F3farming trade (in Chapter 8A of Part 3) section 127G]
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)
[F24final certificate (in Chapter 5 of Part 15A) section 1216CC]
[F24final certificate (in Chapter 5 of Part 15B) section 1217CC]
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 [F37section 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)
[F2foreign permanent establishments amount (in Chapter 3A of Part 2) section 18A(4)]
forestry [F38section 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)
[F2full treaty territory (in Chapter 3A of Part 2) section 18R]
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”) [F39section 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)
F40. . .F40. . .
grossing up [F41section 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)
F42. . .F42. . .
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)
[F43I - E rules] [F43section 70(1) and (2) of FA 2012 (as applied by section 141(2) of that Act)]
impairment (in Parts 5 and 6)section 476(1)
impairment loss (in Parts 5 and 6)section 476(1)
income [F44section 1119 of CTA 2010]
income from the film (in Chapter 2 of Part 15)section 1190
[F24income from the relevant programme (in Chapter 2 of Part 15A) section 1216BB]
[F24income from the video game (in Chapter 2 of Part 15B) section 1217BB]
income statement (in Parts 5 and 6)section 476(1)
income statement (in Part 7)section 710
F45. . .F45. . .
insurance business transfer scheme [F46section 139(1) of FA 2012 (as applied by section 141(2) of that Act)]
insurance company [F47section 65 of FA 2012 (as applied by section 141(2) of that Act)]
F48. . .F48. . .
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)
F49. . .F49. . .
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)
[F24interim accounting period (in Chapter 5 of Part 15A) section 1216E(1)]
[F24interim accounting period (in Chapter 5 of Part 15B) section 1217E(1)]
interim certificate (in Chapter 5 of Part 15)section 1212(1)
[F24interim certificate (in Chapter 5 of Part 15A) section 1216CC]
[F24interim certificate (in Chapter 5 of Part 15B) section 1217CC]
international accounting standards [F50section 1119 of CTA 2010]
international organisation (in Parts 5 and 6)section 476(2)
[F51the 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) [F52section 1218B(3)]
investment trust [F53section 1158 of CTA 2010]
[F54the 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)
F42. . .F42. . .
[F17large company (in Chapter 6A of Part 3) section 1122 (as applied by section 104Y)]
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)
[F8lease (in Part 8ZA) section 356LC]
liabilities under a loan relationship (in Part 5)section 305(2), (3)
life assurance business [F55section 56 of FA 2012 (as applied by section 141(2) of that Act)]
limited-budget film (in Part 15)section 1184(2) and (3)
limited interest (in Chapter 3 of Part 10)section 935(2)
F56. . .F56. . .
listed company (in Part 12)section 1005
loan (in Parts 5 and 6)section 476(1)
loan relationshipsection 302(1) and (2)
local authority [F57section 1130 of CTA 2010]
long-term business [F58section 63 of FA 2012 (as applied by section 141(2) of that Act)]
F59. . .F59. . .
major interest (in Parts 5 and 6)section 473
major interest (in Chapter 12 of Part 8)section 837
[F60major 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)
F61. . .F61. . .
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) [F62section 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) [F63section 1119 of CTA 2010]
normal self-assessment filing datesection 1319
notice [F64section 1119 of CTA 2010]
[F2the OECD model (in Chapter 3A of Part 2) section 18S]
offshore fund (in Chapter 3 of Part 6) [F65section 489]
oil and gas exploration and appraisal [F66section 1134 of CTA 2010]
[F8oil contractor activities (in Part 8ZA) section 356L(2)]
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) [F67section 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 [F68section 1119 of CTA 2010]
[F69ordinary 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 company [F70section 139(1) of FA 2012 (as applied by section 141(2) of that Act)]
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)
[F71the Part 5 one-way exchange effect provisionssection 328H(1)]
[F71the 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)
[F69the payer (in Part 9A)section 931T]
[F17payment period (in Chapter 6A of Part 3 section 1141 (as applied by section 104Y)]
payment period (in Part 13)section 1141
payments under a loan relationship (in Part 5)section 305(1)
period of account [F72section 1119 of CTA 2010]
permanent establishment [F73section 1119 of CTA 2010]
person receiving any asset (in Chapter 10 of Part 6)section 557
personal representatives (in Chapter 3 of Part 10) [F74section 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)
[F24principal photography (in Part 15A) section 1216AF(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)
[F24production expenditure (in Part 15A) section 1216AG(2)]
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)
[F17qualifying body (in Chapter 6A of Part 3) section 1142 (as applied by section 104Y)]
qualifying body (in Part 13)section 1142
the qualifying business (in Part 12)section 1005
qualifying Chapter 2 expenditure (in Part 13)section 1051
F18. . .F18. . .
F18. . .F18. . .
qualifying Chapter 4 expenditure (in Chapter 4 of Part 14)section 1162
F18. . .F18. . .
qualifying Chapter 7 expenditure (in Part 13)section 1098
qualifying co-production (in Part 15)section 1186
[F24qualifying co-production (in Part 15A) section 1216AI]
qualifying corporate bondsection 117 of TCGA 1992
qualifying distribution [F75section 1136 of CTA 2010]
qualifying expenditure (in Chapter 3 of Part 15)section 1199(3)
[F24qualifying expenditure (in Chapter 3 of Part 15A) section 1216CF(3)]
[F24qualifying expenditure (in Chapter 3 of Part 15B)section 1217CF(3)]
qualifying expenditure on externally provided workers (in Part 13)section 1127
[F17qualifying expenditure on sub-contracted R&D (in Chapter 6A of Part 3) section 104C]
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
F76. . .F76. . .
F77. . .F77. . .
qualifying R&D activity (in Chapter 7 of Part 13)section 1086
[F17qualifying R&D expenditure (in Chapter 6A of Part 3) section 104A]
F78. . .F78. . .
F78. . .F78. . .
F78. . .F78. . .
F78. . .F78. . .
F78. . .F78. . .
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)
[F69the 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 [F79section 1137 of CTA 2010]
[F69redeemable (in Part 9A)section 931U]
F45. . .F45. . .
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 [F80section 1119 of CTA 2010]
registered pension schemesection 150(2) of FA 2004 (as applied by [F81section 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)
[F2relevant accounting period (in Chapter 3A of Part 2) section 18A(3)]
[F8relevant asset (in Part 8ZA) section 356LA]
relevant connection (in Part 14)section 1178
relevant consortium creditor relationship (in Chapter 7 of Part 5)section 371(1)
[F82relevant 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
[F83relevant derelict land remediation (in Part 14)section 1146A]
the relevant employment (in Part 12)section 1005
[F2relevant foreign territory (in Chapter 3A of Part 2) section 18A(5)]
[F9the relevant group (in Part 21A) section 937B(3)]
F84. . .F84. . .
[F2relevant losses amount (in Chapter 3A of Part 2) section 18A(7)]
relevant non-lending relationship (in Chapter 2 of Part 6)sections 479 and 480
[F8relevant offshore area (in Part 8ZA) section 356L(5)]
[F8relevant offshore service (in Part 8ZA) section 356L(3)]
relevant payment to a subject of a clinical trial (in Part 13)section 1140
[F17relevant payment to the subject of a clinical trial (in Chapter 6A of Part 3) section 1140 (as applied by section 104Y)]
[F69a relevant person (in Part 9A)section 931T]
[F2relevant profits amount (in Chapter 3A of Part 2) section 18A(6)]
[F24relevant programme (in Part 15A) section 1216AB]
relevant research and development (in Part 13)section 1042
[F17relevant research and development (in Chapter 6A of Part 3) section 1042 (as applied by section 104Y]
[F9relevant scheme profit (in Part 21A) section 937F]
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
[F17research and development (in Chapter 6A of Part 3) section 1041 (as applied by section 104Y)]
research and development (abbreviated as “R&D”) (in Part 13) [F85section 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 [F86section 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)
[F9ring-fenced scheme loss (in Part 21A) section 937F]
[F9risk transfer scheme (in Part 21A) section 937C]
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
[F69scheme (in Part 9A)section 931V]
[F9scheme (in Part 21A) section 937N]
[F9scheme loss (in Part 21A) section 937E]
[F9scheme profit (in Part 21A) section 937E]
[F9the scheme rate, index or value (in Part 21A) section 937D]
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))
[F24the separate programme trade (in Chapters 2, 3 and 5 of Part 15A) section 1216B(3)]
[F24the separate video game trade (in Chapters 2, 3 and 5 of Part 15B)section 1217B(3)]
share (in Part 5 and in Part 6 except for Chapter [F87 6A] of that Part)section 476(1)
[F88share (in Chapter 6A of Part 6)section 521A(4)]
[F88the 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)
[F2small company (in Chapter 3A of Part 2) section 18S]
[F69small company (in Part 9A)section 931S]
[F17small or medium-sized enterprise (in Chapter 6A of Part 3) section 1119 (as applied by section 104Y)]
small or medium-sized enterprise (abbreviated as “SME”) (in Part 13)sections 1119 and 1120
[F17software or consumable items (in Chapter 6A of Part 3 section 1125 (as applied by section 104Y]
software or consumable items (in Part 13)section 1125
special film relief (in Chapter 5 of Part 15)section 1212(1)
[F24special television relief (in Chapter 5 of Part 15A) section 1216E(1)]
[F24special video games relief (in Chapter 5 of Part 15B)section 1217E(1)]
[F17staffing costs (in Chapter 6A of Part 3) section 1123 (as applied by section 104Y)]
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 [F89section 1319]
sub-contractor payment (and sub-contractor) (in Part 13)section 1133(1)
F84. . .F84. . .
subsidiary (of a holding company) (in Chapter 7 of Part 5)section 371(1)
subsidiary (in Part 8)section 764(3)
51% subsidiary [F90section 1154(2) of CTA 2010]
75% subsidiary [F91section 1154(3) of CTA 2010]
75% subsidiary (in Chapter 8 of Part 8) [F91section 1154(3) of CTA 2010] and section 773
[F17subsidised qualifying expenditure (in Chapter 6A of Part 3) section 104F]
subsidised expenditure (in Part 13)section 1138
subsidised expenditure (in Part 14)section 1177
F84. . .F84. . .
substantial part of a herd (in Chapter 8 of Part 3)section 111(6)
surrender (in the application of the Act to Scotland) [F92section 1166(1) of CTA 2010]
tax advantage (in Parts 5 and 6) [F93section 1139 of CTA 2010] (as applied by section 476(1))
[F69tax 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 [F94section 1119 of CTA 2010]
the tax year 2009-10 etc [F95section 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)
[F24television production activities (in Part 15A) section 1216AF]
[F24television production company (in Part 15A) section 1216AE]
[F24television programme (in Part 15A) section 1216AA]
[F24television tax relief (in Part 15A) section 1216C(2)]
third party obligations (in the case of a share) (in Chapter 7 of Part 6)section 524(3)
[F3total compensation profit (in Chapter 8A of Part 3) section 127B]
[F2total opening negative amount” (in Chapter 3A of Part 2) section 18J(2)]
total profits [F96section 1119 of CTA 2010]
trade [F97section 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 [F98section 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
[F24UK expenditure (in Part 15A) section 1216AH]
[F24UK expenditure (in Part 15B)section 1217AE]
UK generally accepted accounting practice [F99section 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) [F100section 1119 of CTA 2010]
Ulster Savings Certificates (in Part 19)section 1282(6)
umbrella company (in Chapter 3 of Part 6) [F101section 615 of CTA 2010] (as applied by section 488(2))
underlying subject matter (in Part 7)section 583
unit holder [F102section 1119 of CTA 2010]
unit trust scheme [F103section 1119 of CTA 2010]
United Kingdom [F104section 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 [F105section 1119 of CTA 2010]
[F24video game (in Part 15B)section 1217AA]
[F24video games development activities (in Part 15B)section 1217AC]
[F24video games development company (in Part 15B)section 1217AB]
[F24video games tax relief (in Part 15B)section 1217C(2)]
warrant (in Part 7)section 710
within the charge to tax [F106section 1167 of CTA 2010]
woodlandssection 1317(4)

Textual Amendments

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)

F2Words in Sch. 4 inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 11, 31

F3Words in Sch. 4 inserted (1.3.2012) (with effect in accordance with art. 12 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 11

F4 Sch. 4 entry inserted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(2), 12

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(4) (with Sch. 2)

F6Words 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)

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(6) (with Sch. 2)

F8Words in Sch. 4 inserted (1.4.2014) by Finance Act 2014 (c. 26), Sch. 16 paras. 5, 6

F9Words in Sch. 4 inserted (with effect in accordance with Sch. 16 para. 5 of the amending Act) by Finance Act 2010 (c. 13), Sch. 16 para. 4

F10Sch. 4 entry omitted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 7(3), 12

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(7) (with Sch. 2)

F12Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(a)

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(8) (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(3)(a) (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)(b) (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(3)(c) (with Sch. 2)

F17Words in Sch. 4 inserted (with effect in accordance with Sch. 15 para. 27 of the amending Act) by Finance Act 2013 (c. 29), Sch. 15 para. 3

F18Words in Sch. 4 omitted (with effect in accordance with Sch. 15 para. 28 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 23

F19Sch. 4 entry omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 32(a)

F20Words 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)

F22Words 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)

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(3)(e) (with Sch. 2)

F24Words in Sch. 4 inserted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 para. 15(2)(3), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)

F25Words in Sch. 4 substituted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 21(3)(a), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)

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(11) (with Sch. 2)

F27Words in Sch. 4 entry omitted (retrospectively) by virtue of Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 6(9)(a)

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(12) (with Sch. 2)

F29Sch. 4 entry omitted (retrospectively) by virtue of Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 6(9)(b)

F30Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(b)

F31 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)

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(3)(f) (with Sch. 2)

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

F34Words in Sch. 4 inserted (1.9.2013) by Finance Act 2013 (c. 29), Sch. 23 paras. 36, 38; S.I. 2013/1755, art. 2

F35Words 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)

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(14) (with Sch. 2)

F37Words 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)

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(15) (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(16) (with Sch. 2)

F40Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(c)

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(17) (with Sch. 2)

F42Sch. 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)

F43Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(d)

F44Words 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)

F45Sch. 4 entries omitted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 7(7), 12

F46Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(e)

F47Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(f)

F48Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(g)

F49Sch. 4 entry omitted (with effect in accordance with s. 13(8) of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 13(7)

F50Words 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)

F51Sch. 4 entry substituted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(5), 12

F52Words in Sch. 4 substituted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 21(3)(b), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)

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 para. 704(19) (with Sch. 2)

F54Sch. 4 entry substituted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(6), 12

F55Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(h)

F56Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(i)

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(20) (with Sch. 2)

F58Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(j)

F59Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(k)

F60 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)

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(21) (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(22) (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(3)(h) (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(23) (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(24) (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(3)(i) (with Sch. 2)

F69Sch. 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

F70Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(l)

F71Sch. 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

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(3)(j) (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(25) (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(26) (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(27) (with Sch. 2)

F76Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(m)

F77Words 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)

F78Sch. 4 entries omitted (with effect in accordance with Sch. 3 para. 39 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 8

F79Words 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)

F80Words 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)

F81Words 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)

F82Sch. 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)

F83 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)

F84Words 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)

F85Words 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)

F86Words 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)

F87Figure in Sch. 4 entry substituted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(8), 12

F88Sch. 4 entries substituted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(9), 12

F89Words 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)

F90Words 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)

F91Words 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)

F92Words 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)

F93Words 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)

F94Words 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)

F95Words 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)

F96Words 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)

F97Words 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)

F98Words 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)

F99Words 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)

F100Words 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)

F101Words 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)

F102Words 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)

F103Words 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)

F104Words 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)

F105Words 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)

F106Words 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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