absolute interest (in Chapter 3 of Part 10)

section 935(1)

accounting period

F50section 1119 of CTA 2010

accounting period of a firm (in Part 17)

section 1261

F16accounting policy (in Parts 5 and 6)

section 476

F16accounting policy (in Part 7)

section 710

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)

F89adjusted (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)

F89aggregate 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)

F38animal (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)

F119arrangement (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)

F47section 1166(1) of CTA 2010

associate (in Parts 5 and 6)

F58section 448 of CTA 2010 (as applied by section 476(1))

associate (in Chapter 12 of Part 8)

F41section 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)

F42associated person (in Part 8ZA)

section 356LB

F68associated with (in Part 21A)

section 937K

F100. . .

F100. . .

assumed income entitlement (in Chapter 3 of Part 10)

section 948(2), (3)

authorised unit trust

F30Chapter 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”)

F59sections 57 and 67(5) of FA 2012 (as applied by section 141(2) of that Act)

basic rate

F53section 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

F49section 1119 of CTA 2010

building society

F104section 1119 of CTA 2010

capital allowance

F13section 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

F35capped R&D expenditure (in Chapter 6A of Part 3)

section 1041

F46. . .

F46. . .

caravan

section 1314

F1. . .

F1. . .

Chapter 2 surrenderable loss (in Chapter 2 of Part 13)

section 1055

F121. . .

F121. . .

the charge to corporation tax on income

section 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

F98section 1119 of CTA 2010

chargeable realisation gain (in Part 8)

section 741(2)

charity

F116paragraph 1 of Schedule 6 to FA 2010

claim

section 1315

close company

F21Chapter 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

F80commercial purpose condition (in Part 15C)

section 1217OB

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)

F79section 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)

F32the company (in Chapter 5 of Part 15A)

section 1216E(1)

F32the 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

F89company tax return (in Chapter 3A of Part 2)

section 18S

company tax return (in Part 15)

section 1187

F32company tax return (in Part 15A)

section 1216A

F32company tax return (in Part 15B)

section 1217AF

F80company tax return (in Part 15C)

section 1217OA

F78company tax return (in Part 15D)

section 1217U

F62company tax return (in Part 15E)

section 1218ZFA

company with investment business (in Part 16)

F19section 1218B(1) and (2)

the completion period (in Chapter 5 of Part 15)

section 1212(1)

F32the completion period (in Chapter 5 of Part 15A)

section 1216E(1)

F32the 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)

F72section 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

F42contractor (in Part 8ZA)

section 356L(2)

F42contractor's ring fence profits (in Part 8ZA)

section 356LD

F37control (except in ... Chapter 12 of Part 8 and Chapter 1 of Part 11)

F94section 1124 of CTA 2010 (see section 1316(2) of this Act)

F14. . .

F14. . .

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

F32co-producer (in Part 15A)

section 1216AI

core expenditure (in Part 15)

section 1184(1)

F32core expenditure (in Part 15A)

section 1216AG(3)

F32core expenditure (in Part 15B)

section 1217AD

F80core expenditure (in Part 15C)

section 1217GC

F78core expenditure (in Part 15D)

section 1217RC

F62core expenditure (in Part 15E)

section 1218ZCD

cost of an asset (in relation to certain assets) (in Chapter 7 of Part 8)

section 760

F78costs, in relation to a concert or concert series (in Part 15D)

section 1217QD

F62costs, in relation to an exhibition (in Part 15E)

section 1218ZBC

F80costs of a theatrical production (in Part 15C)

section 1217IC

costs of the film (in Chapter 2 of Part 15)

section 1191

F32costs of the relevant programme (in Chapter 2 of Part 15A)

section 1216BC

F32costs 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 union

section 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

F118. . .

F118. . .

F17derelict state (in relation to land) (in Part 14)

section 1145A

derivative contract

section 576

derivative contract of a person

section 608(7)

designated (in Part 7)

section 710

F16designated fair value hedge (in Parts 5 and 6)

section 313(7)

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

F74section 1119 of CTA 2010

dividend ordinary rate

section 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)

F89double taxation arrangements (in Chapter 3A of Part 2)

section 18S

the earlier period (in Chapter 15 of Part 8)

section 871(2)

F68economic loss (in Part 21A)

section 937L

F68economic profit (in Part 21A)

section 937L

F27F87European expenditure (in Part 15B)

section 1217AE

F80F87European expenditure (in Part 15C)

section 1217GB

F78F87European expenditure (in Part 15D)

section 1217RB(2)

F62F87European expenditure (in Part 15E)

section 1218ZCC(2)

F80F87European expenditure condition (in Part 15C)

section 1217OB

F78F87European expenditure condition (in Part 15D)

section 1217RB

F62F87European expenditure condition (in Part 15E)

section 1218ZCC

effective 51% subsidiary (in Part 8)

section 771

F26economically 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

election

section 1315

employee (in Chapter 1 of Part 11)

section 4(2) of ITEPA 2003 (see section 984(1) and (2) of this Act)

F15. . .

F15. . .

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 income

section 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)

F36section 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

F62exhibition (in Part 15E)

section 1218ZAA

expenditure on an asset (in Part 8)

section 727

F42exploration 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 F39476(1)

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

F38the farm company (in Chapter 8A of Part 3)

section 127G

farmers (in Chapter 8 of Part 3)

section 109(3)

farming

F90section 1125 of CTA 2010

F38farming 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)

F32final certificate (in Chapter 5 of Part 15A)

section 1216CC

F32final 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

firm

section 1257(1) (and see also section 1273(2)(a))

for accounting purposes

F56section 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)

F89foreign permanent establishments amount (in Chapter 3A of Part 2)

section 18A(4)

forestry

F69section 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)

F89full 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”)

F91section 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)

F111. . .

F111. . .

grossing up

F8section 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)

F75. . .

F75. . .

F16hedged item (in Parts 5 and 6)

section 313(7)

F16hedging relationship (in Parts 5 and 6)

section 475A

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)

houseboat

section 1319

hybrid derivative (in Part 7)

section 584(4)

F23I - E rules

F23section 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

F54section 1119 of CTA 2010

F80income from a theatrical production (in Part 15C)

section 1217IB

income from the film (in Chapter 2 of Part 15)

section 1190

F32income from the relevant programme (in Chapter 2 of Part 15A)

section 1216BB

F32income from the video game (in Chapter 2 of Part 15B)

section 1217BB

F78income, in relation to a concert or concert series (in Part 15D)

section 1217QC

F62income, in relation to an exhibition (in Part 15E)

section 1218ZBB

income statement (in Parts 5 and 6)

section 476(1)

income statement (in Part 7)

section 710

F81. . .

F81. . .

insurance business transfer scheme

F95section 139(1) of FA 2012 (as applied by section 141(2) of that Act)

insurance company

F71section 65 of FA 2012 (as applied by section 141(2) of that Act)

F67. . .

F67. . .

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)

F66. . .

F66. . .

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)

F32interim accounting period (in Chapter 5 of Part 15A)

section 1216E(1)

F32interim accounting period (in Chapter 5 of Part 15B)

section 1217E(1)

interim certificate (in Chapter 5 of Part 15)

section 1212(1)

F32interim certificate (in Chapter 5 of Part 15A)

section 1216CC

F32interim certificate (in Chapter 5 of Part 15B)

section 1217CC

international accounting standards

F76section 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)

F115section 1218B(3)

investment trust

F52section 1158 of CTA 2010

F9the 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)

F75. . .

F75. . .

F35large 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)

F42lease (in Part 8ZA)

section 356LC

liabilities under a loan relationship (in Part 5)

section 305(2), (3)

life assurance business

F109section 56 of FA 2012 (as applied by section 141(2) of that Act)

F61. . .

F61. . .

limited interest (in Chapter 3 of Part 10)

section 935(2)

F73. . .

F73. . .

listed company (in Part 12)

section 1005

loan (in Parts 5 and 6)

section 476(1)

loan relationship

section 302(1) and (2)

local authority

F45section 1130 of CTA 2010

long-term business

F33section 63 of FA 2012 (as applied by section 141(2) of that Act)

F120. . .

F120. . .

F43main ring fence profits rate

section 279A(4) (as applied by 1119 of CTA 2010)

major interest (in Parts 5 and 6)

section 473

major interest (in Chapter 12 of Part 8)

section 837

F92major interest in land (in Part 14)

section 1178A

manufactured interest (in Chapter 9 of Part 6)

section 539(5)

manufactured interest relationship

section 539(2)

market gardening

section 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)

F113. . .

F113. . .

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 company

section 1273(2)(d)

members of a firm

section 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 Directive

section 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)

F40section 1166(1) of CTA 2010

F62museums and galleries exhibition tax relief (in Part 15E)

section 1218ZC(1)

national insurance contributions

section 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)

F64section 1119 of CTA 2010

normal self-assessment filing date

section 1319

notice

F93section 1119 of CTA 2010

F89the OECD model (in Chapter 3A of Part 2)

section 18S

offshore fund (in Chapter 3 of Part 6)

F103section 489

oil and gas exploration and appraisal

F28section 1134 of CTA 2010

F42oil 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)

F4section 613 of CTA 2010 (as applied by sections 488(1) and 710)

option (in Part 7)

section 580

option (in Part 12)

section 1005

F78orchestra tax relief (in Part 15D)

section 1217R(1)

F78orchestral concert (in Part 15D)

section 1217PA

ordinary share capital

F12section 1119 of CTA 2010

F24ordinary 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

F65section 139(1) of FA 2012 (as applied by section 141(2) of that Act)

overseas property business

section 206

overseas securities (in Chapter 10 of Part 6)

section 559

parent company (in Part 12)

section 1004(4)

Part 5

section 294(2)

F84. . .

F84. . .

F84. . .

F84. . .

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)

F24the payer (in Part 9A)

section 931T