Corporation Tax Act 2009

Section 1327

F1 SCHEDULE 4 U.K. Index of defined expressions

Textual Amendments

F1 Words in Sch. 4 omitted (with effect in accordance with s. 29(8) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 29(6); S.I. 2015/1741, reg. 2

absolute interest (in Chapter 3 of Part 10)	section 935(1)
accounting period	[F2 section 1119 of CTA 2010]
accounting period of a firm (in Part 17)	section 1261
[F3 accounting policy (in Parts 5 and 6)	section 476]
[F3 accounting 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)
[F4 adjusted (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)
[F4 aggregate 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)
[F5 animal (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)
[F6 arrangement (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)	[F7 section 1166(1) of CTA 2010]
associate (in Parts 5 and 6)	[F8 section 448 of CTA 2010] (as applied by section 476(1))
associate (in Chapter 12 of Part 8)	[F9 section 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)
[F10 associated person (in Part 8ZA)	section 356LB]
[F11 associated with (in Part 21A)	section 937K]
F12 . . .	F12 . . .
assumed income entitlement (in Chapter 3 of Part 10)	section 948(2), (3)
authorised unit trust	[F13 Chapter 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”)	[F14 sections 57 and 67(5) of FA 2012 (as applied by section 141(2) of that Act)]
basic rate	[F15 section 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	[F16 section 1119 of CTA 2010]
building society	[F17 section 1119 of CTA 2010]
capital allowance	[F18 section 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
[F19 capped R&D expenditure (in Chapter 6A of Part 3)	section 1041]
F20 . . .	F20 . . .
caravan	section 1314
F21 . . .	F21 . . .
Chapter 2 surrenderable loss (in Chapter 2 of Part 13)	section 1055
F22 . . .	F22 . . .
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	[F23 section 1119 of CTA 2010]
chargeable realisation gain (in Part 8)	section 741(2)
charity	[F24 paragraph 1 of Schedule 6 to FA 2010]
claim	section 1315
close company	[F25 Chapter 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
[F26 commercial 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)	[F27 section 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)
[F28 the company (in Chapter 5 of Part 15A)	section 1216E(1)]
[F28 the 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
[F4 company tax return (in Chapter 3A of Part 2)	section 18S]
company tax return (in Part 15)	section 1187
[F28 company tax return (in Part 15A)	section 1216A]
[F28 company tax return (in Part 15B)	section 1217AF]
[F26 company tax return (in Part 15C)	section 1217OA]
[F29 company tax return (in Part 15D)	section 1217U]
[F30 company tax return (in Part 15E)	section 1218ZFA]
company with investment business (in Part 16)	[F31 section 1218B(1) and (2)]
the completion period (in Chapter 5 of Part 15)	section 1212(1)
[F28 the completion period (in Chapter 5 of Part 15A)	section 1216E(1)]
[F28 the 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)	[F32 section 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
[F10 contractor (in Part 8ZA)	section 356L(2)]
[F10 contractor's ring fence profits (in Part 8ZA)	section 356LD]
F33 control (except in ... Chapter 12 of Part 8 and Chapter 1 of Part 11)	[F34 section 1124 of CTA 2010] (see section 1316(2) of this Act)
F35 . . .	F35 . . .
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
[F28 co-producer (in Part 15A)	section 1216AI]
core expenditure (in Part 15)	section 1184(1)
[F28 core expenditure (in Part 15A)	section 1216AG(3)]
[F28 core expenditure (in Part 15B)	section 1217AD]
[F26 core expenditure (in Part 15C)	section 1217GC]
[F29 core expenditure (in Part 15D)	section 1217RC]
[F30 core expenditure (in Part 15E)	section 1218ZCD]
cost of an asset (in relation to certain assets) (in Chapter 7 of Part 8)	section 760
[F29 costs, in relation to a concert or concert series (in Part 15D)	section 1217QD]
[F30 costs, in relation to an exhibition (in Part 15E)	section 1218ZBC]
[F26 costs of a theatrical production (in Part 15C)	section 1217IC]
costs of the film (in Chapter 2 of Part 15)	section 1191
[F28 costs of the relevant programme (in Chapter 2 of Part 15A)	section 1216BC]
[F28 costs 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
F36 . . .	F36 . . .
[F37 derelict 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
[F3 designated 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	[F38 section 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)
[F4 double taxation arrangements (in Chapter 3A of Part 2)	section 18S]
the earlier period (in Chapter 15 of Part 8)	section 871(2)
[F11 economic loss (in Part 21A)	section 937L]
[F11 economic profit (in Part 21A)	section 937L]
[F39 [F40 European] expenditure (in Part 15B)	section 1217AE]
[F26 [F40 European] expenditure (in Part 15C)	section 1217GB]
[F29 [F40 European] expenditure (in Part 15D)	section 1217RB(2)]
[F30 [F40 European] expenditure (in Part 15E)	section 1218ZCC(2)]
[F26 [F40 European] expenditure condition (in Part 15C)	section 1217OB]
[F29 [F40 European] expenditure condition (in Part 15D)	section 1217RB]
[F30 [F40 European] expenditure condition (in Part 15E)	section 1218ZCC]
effective 51% subsidiary (in Part 8)	section 771
[F41 economically 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)
F42 . . .	F42 . . .
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)	[F43 section 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
[F30 exhibition (in Part 15E)	section 1218ZAA]
expenditure on an asset (in Part 8)	section 727
[F10 exploration 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 [F44 476(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
[F5 the farm company (in Chapter 8A of Part 3)	section 127G]
farmers (in Chapter 8 of Part 3)	section 109(3)
farming	[F45 section 1125 of CTA 2010]
[F5 farming 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)
[F28 final certificate (in Chapter 5 of Part 15A)	section 1216CC]
[F28 final 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	[F46 section 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)
[F4 foreign permanent establishments amount (in Chapter 3A of Part 2)	section 18A(4)]
forestry	[F47 section 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)
[F4 full 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”)	[F48 section 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)
F49 . . .	F49 . . .
grossing up	[F50 section 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)
F51 . . .	F51 . . .
[F3 hedged item (in Parts 5 and 6)	section 313(7)]
[F3 hedging 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)
[F52 I - E rules]	[F52 section 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	[F53 section 1119 of CTA 2010]
[F26 income from a theatrical production (in Part 15C)	section 1217IB]
income from the film (in Chapter 2 of Part 15)	section 1190
[F28 income from the relevant programme (in Chapter 2 of Part 15A)	section 1216BB]
[F28 income from the video game (in Chapter 2 of Part 15B)	section 1217BB]
[F29 income, in relation to a concert or concert series (in Part 15D)	section 1217QC]
[F30 income, 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
F54 . . .	F54 . . .
insurance business transfer scheme	[F55 section 139(1) of FA 2012 (as applied by section 141(2) of that Act)]
insurance company	[F56 section 65 of FA 2012 (as applied by section 141(2) of that Act)]
F57 . . .	F57 . . .
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)
F58 . . .	F58 . . .
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)
[F28 interim accounting period (in Chapter 5 of Part 15A)	section 1216E(1)]
[F28 interim accounting period (in Chapter 5 of Part 15B)	section 1217E(1)]
interim certificate (in Chapter 5 of Part 15)	section 1212(1)
[F28 interim certificate (in Chapter 5 of Part 15A)	section 1216CC]
[F28 interim certificate (in Chapter 5 of Part 15B)	section 1217CC]
international accounting standards	[F59 section 1119 of CTA 2010]
international organisation (in Parts 5 and 6)	section 476(2)
[F60 the 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)	[F61 section 1218B(3)]
investment trust	[F62 section 1158 of CTA 2010]
[F63 the 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)
F51 . . .	F51 . . .
[F19 large 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)
[F10 lease (in Part 8ZA)	section 356LC]
liabilities under a loan relationship (in Part 5)	section 305(2), (3)
life assurance business	[F64 section 56 of FA 2012 (as applied by section 141(2) of that Act)]
F1 . . .	F1 . . .
limited interest (in Chapter 3 of Part 10)	section 935(2)
F65 . . .	F65 . . .
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	[F66 section 1130 of CTA 2010]
long-term business	[F67 section 63 of FA 2012 (as applied by section 141(2) of that Act)]
F68 . . .	F68 . . .
[F69 main 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
[F70 major 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)
F71 . . .	F71 . . .
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)	[F72 section 1166(1) of CTA 2010]
[F30 museums 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)	[F73 section 1119 of CTA 2010]
normal self-assessment filing date	section 1319
notice	[F74 section 1119 of CTA 2010]
[F4 the OECD model (in Chapter 3A of Part 2)	section 18S]
offshore fund (in Chapter 3 of Part 6)	[F75 section 489]
oil and gas exploration and appraisal	[F76 section 1134 of CTA 2010]
[F10 oil 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)	[F77 section 613 of CTA 2010] (as applied by sections 488(1) and 710)
option (in Part 7)	section 580
option (in Part 12)	section 1005
[F29 orchestra tax relief (in Part 15D)	section 1217R(1)]
[F29 orchestral concert (in Part 15D)	section 1217PA]
ordinary share capital	[F78 section 1119 of CTA 2010]
[F79 ordinary 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	[F80 section 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)
F81 . . .	F81 . . .
F81 . . .	F81 . . .
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)
[F79 the payer (in Part 9A)	section 931T]
[F19 payment 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	[F82 section 1119 of CTA 2010]
permanent establishment	[F83 section 1119 of CTA 2010]
person receiving any asset (in Chapter 10 of Part 6)	section 557
personal representatives (in Chapter 3 of Part 10)	[F84 section 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)
[F30 primary production company (in Part 15E)	section 1218ZAC]
principal company (in Chapters 8 and 9 of Part 8)	section 765(2)
principal photography (in Part 15)	section 1183(2)
[F28 principal 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)
[F26 production company (in Part 15C)	section 1217FC]
[F29 production company (in Part 15D)	section 1217PB]
production expenditure (in Part 15)	section 1184(1)
[F28 production 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 business	section 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)
[F19 qualifying 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
F20 . . .	F20 . . .
F20 . . .	F20 . . .
qualifying Chapter 4 expenditure (in Chapter 4 of Part 14)	section 1162
F20 . . .	F20 . . .
F85 . . .	F85 . . .
qualifying co-production (in Part 15)	section 1186
[F28 qualifying co-production (in Part 15A)	section 1216AI]
qualifying corporate bond	section 117 of TCGA 1992
F86 . . .	F86 . . .
qualifying expenditure (in Chapter 3 of Part 15)	section 1199(3)
[F28 qualifying expenditure (in Chapter 3 of Part 15A)	section 1216CF(3)]
[F28 qualifying expenditure (in Chapter 3 of Part 15B)	section 1217CF(3)]
[F26 qualifying expenditure (in Part 15C)	section 1217JA]
[F29 qualifying expenditure (in Part 15D)	section 1217RF]
[F30 qualifying expenditure (in Part 15E)	section 1218ZCG]
qualifying expenditure on externally provided workers (in Part 13)	section 1127
[F19 qualifying 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
[F29 qualifying orchestral concert (in Part 15D)	section 1217RA(3)]
[F29 qualifying orchestral concert series (in Part 15D)	section 1217RA(5)]
F87 . . .	F87 . . .
F88 . . .	F88 . . .
F89 . . .	F89 . . .
[F19 qualifying R&D expenditure (in Chapter 6A of Part 3)	section 104A]
F90 . . .	F90 . . .
F90 . . .	F90 . . .
F90 . . .	F90 . . .
F90 . . .	F90 . . .
F90 . . .	F90 . . .
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)
[F79 the 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	[F91 section 1137 of CTA 2010]
[F79 redeemable (in Part 9A)	section 931U]
F54 . . .	F54 . . .
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
F92 . . .	F92 . . .
registered pension scheme	section 150(2) of FA 2004 (as applied by [F93 section 1119 of CTA 2010])
[F94 registered society	section 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)
[F4 relevant accounting period (in Chapter 3A of Part 2)	section 18A(3)]
[F10 relevant 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)
[F95 relevant contaminated land remediation (in Part 14)	section 1146]
[F3 relevant contract (in Parts 5 and 6)	section 476(1)]
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
[F96 relevant derelict land remediation (in Part 14)	section 1146A]
the relevant employment (in Part 12)	section 1005
[F4 relevant foreign territory (in Chapter 3A of Part 2)	section 18A(5)]
[F11 the relevant group (in Part 21A)	section 937B(3)]
F97 . . .	F97 . . .
[F4 relevant 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
[F10 relevant offshore area (in Part 8ZA)	section 356L(5)]
[F10 relevant offshore service (in Part 8ZA)	section 356L(3)]
relevant payment to a subject of a clinical trial (in Part 13)	section 1140
[F19 relevant payment to the subject of a clinical trial (in Chapter 6A of Part 3)	section 1140 (as applied by section 104Y)]
[F79 a relevant person (in Part 9A)	section 931T]
[F4 relevant profits amount (in Chapter 3A of Part 2)	section 18A(6)]
[F28 relevant programme (in Part 15A)	section 1216AB]
relevant research and development (in Part 13)	section 1042
[F19 relevant research and development (in Chapter 6A of Part 3)	section 1042 (as applied by section 104Y]
[F11 relevant 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
[F19 research 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)	[F98 section 1138 of CTA 2010] (as applied by section 1041)
resident in a [F99 relevant state] (in Chapter 13 of Part 5)	section 430(2)
resident in a [F99 relevant state] (in Chapter 14 of Part 5)	section 439(2)
resident in a [F99 relevant state] (in Chapter 9 of Part 7)	section 681(2)
resident in a [F99 relevant 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	[F100 section 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)
[F11 ring-fenced scheme loss (in Part 21A)	section 937F]
[F11 risk 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)
SCE	section 1319
[F79 scheme (in Part 9A)	section 931V]
[F11 scheme (in Part 21A)	section 937N]
[F11 scheme loss (in Part 21A)	section 937E]
[F11 scheme profit (in Part 21A)	section 937E]
[F11 the scheme rate, index or value (in Part 21A)	section 937D]
SE	section 1319
[F30 secondary production company (in Part 15E)	section 1218ZAD]
securities (in Chapter 10 of Part 6)	section 556(1)
securities house (in Part 7)	section 709
[F30 separate exhibition trade (in Part 15E)	section 1218ZB]
the separate film trade (in Chapters 2, 3 and 5 of Part 15)	section 1188 (and sections 1195(5) and 1212(1))
[F29 separate orchestral trade (in Part 15D)	section 1217Q]
[F28 the separate programme trade (in Chapters 2, 3 and 5 of Part 15A)	section 1216B(3)]
[F26 the separate theatrical trade (in Part 15C)	section 1217OB]
[F28 the 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 [F101 6A] of that Part)	section 476(1)
[F102 share (in Chapter 6A of Part 6)	section 521A(4)]
[F102 the 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)
[F4 small company (in Chapter 3A of Part 2)	section 18S]
[F79 small company (in Part 9A)	section 931S]
[F19 small 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
[F19 software [F103 , data licences, cloud computing services] or consumable items (in Chapter 6A of Part 3	section 1125 (as applied by section 104Y]
software [F103 , data licences, cloud computing services] or consumable items (in Part 13)	section 1125
special film relief (in Chapter 5 of Part 15)	section 1212(1)
[F28 special television relief (in Chapter 5 of Part 15A)	section 1216E(1)]
[F28 special video games relief (in Chapter 5 of Part 15B)	section 1217E(1)]
[F19 staffing 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
F104 . . .	F104 . . .
F104 . . .	F104 . . .
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	[F105 section 1319]
sub-contractor payment (and sub-contractor) (in Part 13)	section 1133(1)
F97 . . .	F97 . . .
subsidiary (of a holding company) (in Chapter 7 of Part 5)	section 371(1)
subsidiary (in Part 8)	section 764(3)
51% subsidiary	[F106 section 1154(2) of CTA 2010]
75% subsidiary	[F107 section 1154(3) of CTA 2010]
75% subsidiary (in Chapter 8 of Part 8)	[F107 section 1154(3) of CTA 2010] and section 773
[F19 subsidised qualifying expenditure (in Chapter 6A of Part 3)	section 104F]
subsidised expenditure (in Part 13)	section 1138
subsidised expenditure (in Part 14)	section 1177
F97 . . .	F97 . . .
substantial part of a herd (in Chapter 8 of Part 3)	section 111(6)
surrender (in the application of the Act to Scotland)	[F108 section 1166(1) of CTA 2010]
[F3 tax-adjusted carrying value (in Parts 5 and 6)	section 465B]
[F3 tax-adjusted carrying value (in Part 7)	section 702]
tax advantage (in Parts 5 and 6)	[F109 section 1139 of CTA 2010] (as applied by section 476(1))
[F79 tax 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	[F110 section 1119 of CTA 2010]
the tax year 2009-10 etc	[F111 section 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)
[F28 television production activities (in Part 15A)	section 1216AF]
[F28 television production company (in Part 15A)	section 1216AE]
[F28 television programme (in Part 15A)	section 1216AA]
[F28 television tax relief (in Part 15A)	section 1216C(2)]
[F26 theatrical production (in Part 15C)	section 1217FA]
third party obligations (in the case of a share) (in Chapter 7 of Part 6)	section 524(3)
[F5 total compensation profit (in Chapter 8A of Part 3)	section 127B]
[F4 total opening negative amount” (in Chapter 3A of Part 2)	section 18J(2)]
total profits	[F112 section 1119 of CTA 2010]
[F30 touring exhibition (in Part 15E)	section 1218ZAB]
trade	[F113 section 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	[F114 section 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
[F28 UK expenditure (in Part 15A)	section 1216AH]
F115 . . .	F115 . . .
UK generally accepted accounting practice	[F116 section 1119 of CTA 2010]
UK property business	section 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)	[F117 section 1119 of CTA 2010]
Ulster Savings Certificates (in Part 19)	section 1282(6)
umbrella company (in Chapter 3 of Part 6)	[F118 section 615 of CTA 2010] (as applied by section 488(2))
underlying subject matter (in Part 7)	section 583
unit holder	[F119 section 1119 of CTA 2010]
unit trust scheme	[F120 section 1119 of CTA 2010]
United Kingdom	[F121 section 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	[F122 section 1119 of CTA 2010]
[F28 video game (in Part 15B)	section 1217AA]
[F28 video games development activities (in Part 15B)	section 1217AC]
[F28 video games development company (in Part 15B)	section 1217AB]
[F28 video games tax relief (in Part 15B)	section 1217C(2)]
warrant (in Part 7)	section 710
within the charge to tax	[F123 section 1167 of CTA 2010]
woodlands	section 1317(4)

Textual Amendments

F2 Words 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)

F3 Words in Sch. 4 inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 99(2)

F4 Words in Sch. 4 inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 11, 31

F5 Words 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

F6 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

F7 Words 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)

F8 Words 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)

F9 Words 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)

F10 Words in Sch. 4 inserted (1.4.2014) by Finance Act 2014 (c. 26), Sch. 16 paras. 5, 6

F11 Words 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

F12 Sch. 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

F13 Words 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)

F14 Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(a)

F15 Words 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)

F16 Words 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)

F17 Words 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)

F18 Words 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)

F19 Words 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

F20 Words in Sch. 4 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 23

F21 Words in Sch. 4 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 99(4)(a)

F22 Sch. 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)

F23 Words 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)

F24 Words in Sch. 4 substituted (1.4.2012) by The Finance Act 2010, Schedule 6, Part 1 (Further Consequential and Incidental Provision etc) Order 2012 (S.I. 2012/735), arts. 1, 7 (with art. 4)

F25 Words 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)

F26 Words in Sch. 4 inserted (with effect in accordance with Sch. 4 para. 17 of the amending Act) by Finance Act 2014 (c. 26), Sch. 4 paras. 13, 16; S.I. 2014/2228, art. 2

F27 Words 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)

F28 Words 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)

F29 Words in Sch. 4 inserted (with effect in accordance with Sch. 8 para. 17(1)(a) of the amending Act) by Finance Act 2016 (c. 24), Sch. 8 para. 11

F30 Words in Sch. 4 inserted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(b) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 14

F31 Words 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)

F32 Words 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)

F33 Words 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)

F34 Words 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)

F35 Sch. 4 entry omitted (retrospectively) by virtue of Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 6(9)(b)

F36 Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(b)

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(2)

F38 Words 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)

F39 Words in Sch. 4 inserted (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2014 (c. 26), s. 34(7)(b)

F40 Word in Sch. 4 substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(45)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

F41 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(4), 12

F42 Words in Sch. 4 omitted (with effect in accordance with s. 12(5)-(7) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 12(4)(i)

F43 Words 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)

F44 Word in Sch. 4 substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 99(3)

F45 Words 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)

F46 Words 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)

F47 Words 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)

F48 Words 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)

F49 Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(c)

F50 Words 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)

F51 Sch. 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)

F52 Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(d)

F53 Words 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)

F54 Sch. 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

F55 Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(e)

F56 Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(f)

F57 Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(g)

F58 Sch. 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)

F59 Words 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)

F60 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(5), 12

F61 Words 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)

F62 Words 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)

F63 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(6), 12

F64 Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(h)

F65 Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(i)

F66 Words 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)

F67 Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(j)

F68 Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(k)

F69 Words in Sch. 4 inserted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by Finance Act 2014 (c. 26), Sch. 1 para. 12

F70 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)

F71 Words in Sch. 4 omitted (28.6.2013) by virtue of The Offshore Funds (Tax) (Amendment No. 2) Regulations 2013 (S.I. 2013/1411), regs. 1(1), 13(b)(ii) (with reg.)

F72 Words 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)

F73 Words 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)

F74 Words 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)

F75 Words in Sch. 4 substituted (28.6.2013) by The Offshore Funds (Tax) (Amendment No. 2) Regulations 2013 (S.I. 2013/1411), regs. 1(1), 13(b)(i) (with reg.)

F76 Words 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)

F77 Words 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)

F78 Words 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)

F79 Sch. 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

F80 Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(l)

F81 Words in Sch. 4 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 99(4)(c)

F82 Words 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)

F83 Words 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)

F84 Words 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)

F85 Words in Sch. 4 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(9)(a)

F86 Words in Sch. 4 omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 65(4)

F87 Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(m)

F88 Words 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)

F89 Words in Sch. 4 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(9)(b)

F90 Sch. 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

F91 Words 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)

F92 Words in Sch. 4 omitted (1.8.2014) by virtue of Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 146(a) (with Sch. 5)

F93 Words 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)

F94 Words in Sch. 4 inserted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 146(b) (with Sch. 5)

F95 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(5)

F96 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)

F97 Words 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)

F98 Words 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)

F99 Words in Sch. 4 substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(45)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

F100 Words 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)

F101 Figure 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

F102 Sch. 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

F103 Words in Sch. 4 inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 8, 20

F104 Words in Sch. 4 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 99(4)(b)

F105 Words 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)

F106 Words 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)

F107 Words 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)

F108 Words 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)

F109 Words 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)

F110 Words 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)

F111 Words 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)

F112 Words 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)

F113 Words 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)

F114 Words 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)

F115 Words in Sch. 4 omitted (with effect in accordance with s. 34(8) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 34(7)(a)

F116 Words 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)

F117 Words 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)

F118 Words 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)

F119 Words 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)

F120 Words 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)

F121 Words 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)

F122 Words 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)

F123 Words 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)