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Corporation Tax Act 2010

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Corporation Tax Act 2010, SCHEDULE 4 is up to date with all changes known to be in force on or before 17 July 2019. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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Changes and effects yet to be applied to Schedule 4:

  • Sch. 4 word substituted by 2011 c. 11 Sch. 5 para. 4(2)(a) (This amendment not applied to legislation.gov.uk. Entry already refers to Part 22 so substitution of words not required)
  • Sch. 4 word substituted by 2011 c. 11 Sch. 5 para. 4(5)(a) (This amendment not applied to legislation.gov.uk. Entry already refers to Part 22 so substitution of words not required)
  • Sch. 4 word substituted by 2011 c. 11 Sch. 5 para. 4(6)(a) (This amendment not applied to legislation.gov.uk. Entry already refers to Part 22 so substitution of words not required)

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

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

Section 1182

SCHEDULE 4U.K.Index of defined expressions

This schedule has no associated Explanatory Notes
abandonment guarantee (in Chapter 4 of Part 8)section 292(6)
accountancy rental earnings (in Part 21)section 897(1)
accountancy rental excess (in Part 21)section 937
accounting periodsection 1119
accounting period 1 (in Part 12)section 609
[F1the accounting period (in Chapter 6 of Part 8B) section 357M(2)]
[F1the accounting period (in Chapter 7 of Part 8B) section 357N(2)]
accounts (of a UK resident company) (in Chapter 4 of Part 2)section 17(1)
accounts (in Chapter 2 of Part 16)section 774
[F2acquisition value of a qualifying investment (in Chapter 3 of Part 6)section 210A]
Actsection 1119
the actual accounting period (in Chapter 3 of Part 14)section 678(4)
the actual accounting period (in Chapter 4 of Part 14)section 695(4)
[F3the actual accounting period (in Chapter 5A of Part 14) section 705B(4)]
F4. . .F4. . .
[F5the additional 4 periods (in Chapter 5 of Part 8) section 311(1A)]
[F6adjusted ring fence profits (in Chapters 6A, 8 and 9 of Part 8) section 330ZA]
F4. . .F4. . .
F4. . .F4. . .
allowable loss TCGA 1992 (applied by section 1119)
amount of profits which represents a relevant gain (in Chapter 4 of Part 14)section 693
another person (in Part 18)section 825
[F7the appropriate person (in Chapter 4 of Part 7A) section 269DF(9)]
arrangements (in Chapter 2 of Part 16)section 775
arrangements (in Chapter 3 of Part 22)section 962(1)
[F8arrangements (in Part 14A) section 730B]
[F9arrangements (in Part 21C)section 939I]
[F8as a deduction (in Part 14A) section 730B]
[F10ascribed value (in relation to plant or machinery) (in Chapters 3 to 6 of Part 9) section 437A]
asset (in Part 12)section 608(1)
asset (in Part 21)section 937
asset “involved” in a business (in Part 12)section 608(3)
asset representing the leased asset (in Part 21)section 937
assets “used” in a business (in Part 12)section 608(2)
assignment (in relation to Scotland)1166(1)
associate (in Part 7)section 268
associate (in Part 10)section 448
associated (in Chapter 1 of Part 19)section 847
F11. . .F11. . .
associated company (in Part 8)section 271
associated company (in Chapter 3 of Part 9)section 408
associated company (in Chapter 4 of Part 9)section 430
associated company (in Part 10)section 449
associated with a company (in Chapter 2 of Part 6)section 201
associates (in Chapter 4 of Part 19)section 882
augmented profits (in [F12Chapter 3A of Part 8 ] )section [F13279G ]
F4. . .section F4...
F4. . .F4. . .
authorised unit trustsections 616 and 619 (applied by section 1119)
available income and gains (of a charitable company) (in Part 11)section 515(4)
[F1back-office activities (in Part 8B) section 357XI]
[F14banking company (in Part 7A) section 269B]
basic ratesection 1119
benefit associated with a payment (in Chapter 2 of Part 6)section 196
body (in Part 7)section 269(1)
body of personssection 1119
bonus shares (in Chapter 5 of Part 4)section 90(1)
bonus shares (in Part 7)section 269(1)
building societysection 1119
[F14building society (in Chapter 3 of Part 7A) section 269CN]
business of leasing plant or machinery (in Chapter 3 of Part 9)sections 387 to 391
business of leasing plant or machinery (in Chapter 4 of Part 9)sections 410 to 414
[F8C (in Part 14A) section 730B]
capital (in Part 18)section 833(1)
capital allowancesection 1119
capital payment (in Chapter 2 of Part 20)section 893(2)
capital sum (in Chapter 4 of Part 19)section 883
carried-back amount (in Chapter 4 of Part 2)section 17(2)
carried-forward amount (in Chapter 4 of Part 2)section 17(3)
carry-forward losses (in Chapter 7 of Part 4)section 95
the CDFI (in Part 7)sections 219(2) and 253
cessation (in Part 12)section 607(2)
the change in ownership (in Chapter 2 of Part 14)section 673(5)
the change in ownership (in Chapter 3 of Part 14)section 677(6)
the change in ownership (in Chapter 4 of Part 14)section 692(7)
change in the ownership of a company (in Part 14)section 719
[F3the change in ownership (in Chapter 5A of Part 14) section 705A(2)]
the charge to corporation tax on incomesection 2(3) of CTA 2009 (applied by section 1119)
[F7chargeable accounting period (in Chapter 4 of Part 7A) section 269DA(1)]
chargeable gain TCGA 1992 (applied by section 1119)
chargeable payment (in Chapter 5 of Part 23)section 1088
chargeable period (except in Part 8)section 1119
chargeable period (in Part 8)section 278
chargeable profitssection 19 of CTA 2009 (applied by section 1119)
charitable company F15... [F16paragraph 1 of Schedule 6 to FA 2010]
charitable trade (in Part 11)section 479
charity (except in Chapters 2 and 3 of Part 6) [F17paragraph 1 of Schedule 6 to FA 2010]
charity (in Chapter 2 of Part 6) [F18paragraph 1 of Schedule 6 to FA 2010 (and see section 202 of this Act)]
charity (in Chapter 3 of Part 6) [F19paragraph 1 of Schedule 6 to FA 2010 (and see section 217 of this Act)]
[F9charity (in Part 21C)paragraph 1 of Schedule 6 to FA 2010 (and see also section 939I)]
CITR (in Part 7)section 218
the claimant company (in Part 5)section 188
[F20the claimant company (in Part 5A) section 188FD]
the claim period (in Part 5)section 188
[F20the claim period (in Part 5A) section 188FD]
close companyChapter 2 of Part 10
[F6cluster area (in Part 8) section 356JD]
[F6cluster area allowance (in Chapter 9 of Part 8) section 356JF(2)]
F11. . .F11. . .
commencement (in relation to the term of a lease) (in Chapter 2 of Part 9)section 70YI(1) of CAA 2001 (applied by section 381(1))
[F1the commencement day (in Chapter 8 of Part 8B) section 357OP]
the commencement period (in Chapter 5 of Part 8)section 309
F21. . .F21. . .
company (except where otherwise indicated)section 1121
company (in Chapter 7 of Part 4)section 92(4)
company (in Part 5)section 188
[F20company (in Part 5A) section 188FD]
[F1the company (in Chapter 6 of Part 8B) section 357M(2)]
[F1the company (in Chapter 7 of Part 8B) section 357N(2)]
company (in Chapters 3 to 6 of Part 9)section 437(2)
company (in Part 12)section 609
company (in Chapter 6 of Part 13)section 641(5)
the company (in Chapter 2 of Part 14)section 673(5)
the company (in Chapter 3 of Part 14)section 677(6)
the company (in Chapter 4 of Part 14)section 692(7)
[F3the company (in Chapter 5A of Part 14) section 705A(2)]
company (in Part 15)section 751
company (in Part 18)section 833(3)
company (in Chapter 7 of Part 22)section 973(3)
F22. . . F22. . .
company concerned in an exempt distribution (in Chapter 5 of Part 23)section 1090
company owned by a consortium (and related expressions) (in Chapters 3 to 6 of Part 9)section 397
company's percentage share in the profits or loss of a business (in Chapter 4 of Part 9)section 416
company UK REIT (in Part 12)section 524(5)
[F14company tax return (in Chapter 3 of Part 7A) section 269CN]
[F7company tax return (in Chapter 4 of Part 7A) section 269DO]
company wholly owned by a charity (in Chapter 2 of Part 6)section 200
company with investment business (in Part 14)section 729
connectedsection 1122 (applied by section 1176(1))
consortium case (in Chapter 7 of Part 22)section 977(4)
contributing participator (in Chapter 4 of Part 8)section 296(3)
control (except where otherwise indicated)section 1124 (applied by section 1176(2))
control (in Part 10)sections 450 and 451
control (in Chapter 6 of Part 14)section 707
control (in Chapter 5 of Part 23)section 1099(1)
corporation tax advantage (in Part 15)section 732(1)
corresponding bonus shares (in Chapter 5 of Part 4)section 90(1), (2)
counteraction notice (in Part 15)section 746(3)
F23. . .F23. . .
F23. . .F23. . .
cumulative accountancy rental excess (in Part 21)section 937
cumulative normal rental excess (in Part 21)section 937
[F6cumulative total amount of activated allowance (in Chapter 6A of Part 8) section 332E(2)]
[F24cumulative total amount of activated allowance (in Chapter 8 of Part 8) section 356JB]
[F6cumulative total amount of activated allowance (in Chapter 9 of Part 8) section 356JG(2)]
the current lessor (in Part 21)section 937
F23. . .F23. . .
F23. . .F23. . .
[F8deductible amount (in Part 14A) section 730B]
deduction by way of relevant corporation tax relief (in Chapter 1 of Part 19)section 837
deduction by way of relevant corporation tax relief (in Chapter 2 of Part 19)section 860
deduction by way of relevant tax relief (in Chapter 4 of Part 19)section 886
default payment (in Chapter 4 of Part 8)section 296(3)
the defaulter (in Chapter 4 of Part 8)section 296(3)
deposit-taking trade (in Chapter 6 of Part 13)section 641(6)
derivative contractPart 7 of CTA 2009 (applied by section 1119)
designated area (in Part 8)section 278
director (in Part 10)section 452
disposal (in Part 7)section 266
disposal of an asset (in Chapter 2 of Part 16)section 776(3)
disposal-related liability (in Chapter 3 of Part 6)section 212(1)
disposal-related obligation (in Chapter 3 of Part 6)section 211
disposing of land (in Part 18)section 816
dispositions of interests in land outside the United Kingdom (in Chapter 1 of Part 19)section 848
[F25disqualified close company (in Part 8B) section 357KEA]
dissolution event (in Chapter 5 of Part 13)section 626(4)
the distributing company (in Chapter 5 of Part 23)section 1079
distributionChapters 2 to 5 of Part 23
dividends (in Part 15)section 751
[F9the donor (in Part 21C)section 939C(3)]
double taxation arrangements (in Part 5)section 186(3)
double taxation exempt (in Part 5)section 186(1)
[F26economic loss (in Part 21B)section 938F]
[F26economic profit (in Part 21B)section 938F]
[F27economic loss (in Part 21BA) section 938S]
[F27economic profit (in Part 21BA) section 938S]
EEA accounting period (in Chapter 3 of Part 5)section 112
EEA amount (in Chapter 3 of Part 5)section 112
EEA related company (in Chapter 3 of Part 5)section 112
EEA territory (in Chapter 3 of Part 5)section 112
F4. . .section F4...
eligible sport (in Chapter 9 of Part 13)section 661(1)
enactment (in Chapter 6 of Part 22)section 972(1)
entry (in Part 12)section 607(1)
equity holder (in Chapter 10 of Part 12)section 598(1)
estate in land (in relation to Scotland)section 1166(1)
[F1excluded activity (in Part 8B) Chapter 17 of Part 8B]
excluded company (in Chapter 5 of Part 4)section 90(1)
excluded lease of background plant or machinery for a building (in Chapters 3 to 6 of Part 9)section 70R of CAA 2001 (applied by section 437(3))
[F1excluded trade (in Part 8B) Chapter 17 of Part 8B]
[F28exclusive licence (in Part 8A)section 357BA]
[F1exclusive licence (in Chapter 15 of Part 8B) section 357VE]
exempt distribution (in Chapter 5 of Part 23)section 1075(2)
farmingsection 1125
the final year (in Chapter 5 of Part 13)section 626(2) and (3)
[F29finance income (in Part 8A) section 357BG]
finance lease (in Chapters 3 to 6 of Part 9)section 437(4)
the finance lease test (in Chapter 2 of Part 9)section 70N of CAA 2001 (applied by section 381(1))
finance lessor (in Part 21)section 937
[F1firm (in Chapter 16 of Part 8B) section 357W(3)]
the 5 year period (in Part 7)section 223
fixture (in Chapters 3 to 6 of Part 9)section 437(5)
for accounting purposes (except in Part 21)section 1127(4)
for accounting purposes (in Part 21)section 937
forestrysection 1119
F30. . .F30. . .
functional currency (in Chapter 4 of Part 2)section 17(4)
generally accepted accounting practicesection 1127(1), (3)
grossing upsection 1128
group (in Chapter 5 of Part 4)section 90(1)
[F14group (in Part 7A) section 269BD]
[F28group (in Part 8A)section 357GD]
group (in Part 12)section 606
[F26group (in Part 21B)section 938E]
group (in Chapter 5 of Part 23)section 1099(1)
[F7group allowance allocation statement (in Chapter 4 of Part 7A) section 269DO]
[F7group allowance nomination (in Chapter 4 of Part 7A) section 269DF(1)]
[F26a group mismatch scheme (in Part 21B)section 938B]
group reliefsection 97(2)
[F20group relief for carried-forward losses section 188AA(4)]
[F7group surcharge allowance (in Chapter 4 of Part 7A) section 269DF]
group UK REIT (in Part 12)section 523(5)
the guarantor (in Chapter 4 of Part 8)section 292(6)
hire-purchase agreementsection 1129
[F14HMRC (in Chapter 3 of Part 7A) section 269CN]
[F7HMRC (in Chapter 4 of Part 7A) section 269DO]
holding company (in Chapter 5 of Part 4)section 90(1)
holding company (in Part 5)section 185(2)
[F20holding company (in Part 5A) section 188FC(2)]
holding company (in Chapter 5 of Part 23)section 1099(1)
in respect of shares in the company (in relation to a company which is a member of a 90% group) (in Part 23)section 1113(1)
in respect of securities of the company (in relation to a company which is a member of a 90% group) (in Part 23)section 1114(1)
inception (in Chapter 2 of Part 9)section 70YI(1) of CAA 2001 (applied by section 381(1))
incomesection 1119
information (in Chapter 6 of Part 22)section 972(1)
[F5the initial 6 periods (in Chapter 5 of Part 8) section 311(1A)]
[F1intangible fixed asset (in Chapter 8 of Part 8B) section 357O(2)]
F31. . . F31. . .
interest (in Part 7)section 256(1)
interests in land outside the United Kingdom (in Chapter 1 of Part 19)section 848
international accounting standardssection 1127(5)
[F28invention (in Part 8Asection 357GE]
[F6investment allowance (in Chapter 6A of Part 8) section 332C(2)]
the invested amount (in Part 7)section 222
the investment (in Part 7)section 219(1)
investment company (in Chapter 5 of Part 4)section 90(1)
the investment date (in Part 7)section 223
[F6investment expenditure (in Chapter 6A of Part 8) section 332BA]
[F6investment expenditure (in Chapter 9 of Part 8) section 356JE]
[F1investment manager (in Chapter 5 of Part 8B) section 1150(1) (applied by section 357LH)]
investment manager (in Chapter 2 of Part 24)section 1150(1)
[F1investment transaction (in Chapter 5 of Part 8B) section 1150(1) (applied by section 357LH)]
investment transaction (in Chapter 2 of Part 24)section 1150
investment trustsection 1158
the investor (in Part 7)sections 219(1) and 253
[F28item (in Part 8A)section 357GE]
joint venture company (in Chapter 10 of Part 12)section 584(1)
joint venture group (in Chapter 10 of Part 12)section 584(2)
[F1large company condition (in Part 8B) section 357KA]
lease (in Chapter 2 of Part 9)section 70YI(1) of CAA 2001 (applied by section 381(1))
lease (in Chapter 1 of Part 19)section 846(2)
lease (in Chapter 2 of Part 19)section 862(2), (3)
lease (in Chapter 3 of Part 19)section 868
lease (in Chapter 4 of Part 19)section 884
lease (in Chapter 1 of Part 20)section 889(1)
lease (in Chapter 2 of Part 20)section 894(2)
lease (in Part 21)section 937
lease of plant or machinery (in Chapter 2 of Part 20)section 894(3)
the leasing arrangements (in Part 21)section 937
lessee (in Chapter 2 of Part 9)section 70YI(1) of CAA 2001 (applied by section 381(1))
lessee (in Chapter 2 of Part 19)section 862(4)
the lessee (in Part 21 )section 937
lessor (in Chapter 2 of Part 9)section 70YI(1) of CAA 2001 (applied by section 381(1))
lessor (in Chapter 2 of Part 19)section 862(4)
the lessor (in Part 21)section 937
F4. . .section F4...
[F6licence (in Chapter 6A of Part 8) section 332KA]
[F6licence (in Chapter 9 of Part 8) section 356JNB]
[F6licensed area (in Chapter 9 of Part 8) section 356JNB]
[F6licensed sub-area (in Chapter 9 of Part 8) section 356JNA]
[F6licensee (in Chapter 6A of Part 8) section 332KA]
[F6licensee (in Chapter 9 of Part 8) section 356JNB]
linked (in relation to a person) (in Chapter 6 of Part 14)section 706
linked (in relation to a person) (in Chapter 2 of Part 19)section 861(1)
loan (in Part 7)section 256(1)
loan creditor (in Part 10)section 453
loan relationshipPart 5 of CTA 2009 (applied by section 1119)
local authoritysection 1130
local authority associationsection 1131
long funding finance lease (in Chapter 2 of Part 9)section 381(2)
long funding finance lease (in Chapters 3 to 6 of Part 9)section 70YI(1) of CAA 2001 (applied by section 437(1) and (6))
long funding lease (in Chapter 2 of Part 9)section 70G of CAA 2001 (applied by section 381(1))
long funding lease (in Chapters 3 to 6 of Part 9)section 70YI(1) of CAA 2001 (applied by section 437(1) and (6))
long funding operating lease (in Chapter 2 of Part 9)section 381(2)
long funding operating lease (in Chapters 3 to 6 of Part 9)section 70YI(1) of CAA 2001 (applied by section 437(1) and (6))
loss (in Chapter 4 of Part 9)section 431
the lower limit (in [F32Chapter 3A of Part 8] )section [F33279E]
[F34the main ring fence profits rate section 279A(4) (as applied by section 1119)]
[F1mainstream losses (in Part 8B) sections 357MA and 357NA]
[F1mainstream profits (in Part 8B) sections 357MA and 357NA]
[F1mainstream qualifying land remediation loss (in Chapter 10 of Part 8B) section 357QB(3)]
[F34the marginal relief fraction (in Chapter 3A of Part 8) section 279B(3)]
major lump sum (in Part 21)section 902(5)
F23. . .F23. . .
F23. . .F23. . .
market gardeningsection 1125(5)
market value (in relation to plant or machinery) (in Chapter 2 of Part 9)section 70YI(2) of CAA 2001 (applied by section 381(1))
F35. . . F35. . .
market value (in Part 12)section 609
market value of a qualifying investment (in Chapter 3 of Part 6)section 210
member (where the reference is to a member of a company) (in Chapter 5 of Part 23)section 1099(1)
member of a consortium (in Part 5)section 153(2)
[F20member of a consortium (in Part 5A) section 153(2) (applied by section 188FB)]
member of a consortium (in Chapter 7 of Part 22)section 976(4)
member of the same group of companies (in Part 5)section 152
[F20member of the same group of companies (in Part 5A) section 152 (applied by section 188FB)]
mortgage (in relation to Scotland)section 1166(1)
new consideration (in Chapter 6 of Part 5)section 157(2)
new consideration (in Part 23)section 1115
[F36new entrant (in Part 8A) section 357A(11)]
F4. . .F4. . .
[F1NIRE (in Part 8B) Chapter 5 of Part 8B]
[F7nominated company (in Chapter 4 of Part 7A) section 269DF(1)]
non-charitable expenditure (in Part 11)section 496
non-qualifying expenditure (in Chapter 9 of Part 13)section 661(5)
non-qualifying purposes (in Chapter 9 of Part 13)section 661(4)
non-trading chargeable realisation gain (in Chapter 4 of Part 14)section 692(7)
non-UK company (in Part 12)section 521
non-UK resident (and references to a non-UK resident)section 1119
non-UK tax (in Part 5)section 187
normal rent (in Part 21)section 896
normal rental excess (in Part 21)section 937
[F1Northern Ireland company (in Part 8B) section 357KA]
[F1Northern Ireland element (in Chapter 8 of Part 8B) section 357OP]
[F1Northern Ireland employer (in Part 8B) section 357KD]
[F1Northern Ireland expenditure (in Chapters 9 to [F3714B] of Part 8B) sections 357P(2), 357Q(2), 357R(2), 357S(2), 357T(2) and [F38, 357U(2) [F39, 357UJ(2) and 357UR(2)]]]
[F1Northern Ireland firm (in Part 8B) section 357WA]
[F1Northern Ireland intangibles credits (in Chapter 8 of Part 8B) section 357OP]
[F1Northern Ireland intangibles debits (in Chapter 8 of Part 8B) section 357OP]
[F1Northern Ireland losses (in Part 8B) sections 357MA and 357NA]
[F1Northern Ireland profits (in Part 8B) sections 357MA and 357NA]
[F1Northern Ireland qualifying Chapter 2 expenditure (in Chapter 9 of Part 8B) section 357P(2)]
F40. . .F40. . .
[F1Northern Ireland qualifying land remediation expenditure (in Chapter 10 of Part 8B) section 357Q(2)]
[F1Northern Ireland qualifying land remediation loss (in Chapter 10 of Part 8B) section 357QB(3)]
[F1Northern Ireland rate section 357]
noticesection 1119
notional accounting periods (in Chapter 3 of Part 14)section 678(4)
notional accounting periods (in Chapter 4 of Part 14)section 695(4)
[F3notional accounting periods (in Chapter 5A of Part 14)section 705B(4)]
notional business (in Chapter 4 of Part 9)section 417(6)
notional business (in Chapter 1 of Part 20)section 889(1)
[F28the OECD Model Tax Convention (in Part 8A)section 357GE]
[F28the OECD transfer pricing guidelines (in Part 8A)section 357GE]
[F41the OGA (in Part 8) section 278]
F21. . .F21. . .
oil (in Part 8)section 278
oil and gas exploration and appraisalsection 1134
oil extraction activities (in Part 8)section 272
oil field (in Part 8)section 278
oil-related activities (in Part 8)section 274
oil rights (in Part 8)section 273
[F24onshore allowance (in Chapter 8 of Part 8) section 356JB]
F21. . .F21. . .
F21. . .F21. . .
F21. . .F21. . .
[F24onshore oil-related activities (in Chapter 8 of Part 8) section 356BA]
open-ended investment company (in Chapter 2 of Part 13)sections 613 and 615
ordinary share capitalsection 1119
OTA 1975 (in Part 8)section 278
F23. . .F23. . .
overseas property businessChapter 2 of Part 4 of CTA 2009 (applied by section 1119)
F23. . .F23. . .
F23. . .F23. . .
owned by a consortium (in Part 5)section 153(1) and (3)
[F20owned by a consortium (in Part 5A) section 153(1) and (3) (applied by section 188FB)]
owned by a consortium (in Chapter 7 of Part 22)section 976(4)
ownership (in Chapter 7 of Part 14)section 726
participator (in Part 8)section 278
participator (in Part 10)section 454
[F14partnership (in Chapter 3 of Part 7A) section 269CN]
pay (in Part 21)section 937
payments in respect of an asset (in Chapter 2 of Part 16)section 776(4)
the penultimate year (in Chapter 5 of Part 13)section 626(2) and (3)
period of account (except in Part 21)section 1119
period of account (in Part 21)section 932(1) to (3)
the period of the loss (in Chapter 5 of Part 8)section 323(1)
F21. . .F21. . .
permanent establishmentsection 1119
person involved in a relevant change (in Chapter 2 of Part 16)section 764(5)
person receiving an asset (in Chapter 2 of Part 16)section 776(2)
personal representativessection 1119
plant or machinery (in Chapters 3 to 6 of Part 9)section 437(7)
plant or machinery (in Chapter 1 of Part 20)section 889(1)
plant or machinery lease (in Chapter 2 of Part 9)section 70YI(1) of CAA 2001 (applied by section 381(1))
plant or machinery lease (in Chapters 3 to 6 of Part 9)section 70YI(1) of CAA 2001 (applied by section 437(1) and (8))
post-cessation company (in Part 12)section 607(3)
post-cessation group (in Part 12)section 607(3)
post-commencement period (in Chapter 5 of Part 8)section 309
post-commencement supplement (in Chapter 5 of Part 8)section 321
F21. . .F21. . .
F21. . .F21. . .
F21. . .F21. . .
the post-commencement supplement provisions (in Chapter 5 of Part 8)section 321(4)
post-25 November 1996 scheme (in Part 21)section 930(1)(b)
[F9potentially advantaged person (in Part 21C)section 939C(5)]
F21. . .F21. . .
F21. . .F21. . .
[F1pre-commencement asset (in Chapter 8 of Part 8B) section 357OP]
pre-commencement period (in Chapter 5 of Part 8)section 309
pre-commencement supplement (in Chapter 5 of Part 8)section 315
the predecessor (in Chapter 1 of Part 22)section [F42940B(4)]
pre-entry company (in Part 12)section 607(3)
pre-entry group (in Part 12)section 607(3)
pre-26 November 1996 scheme (in Part 21)section 930(1)(a)
[F14pre-2015 carried-forward management expenses (in Chapter 3 of Part 7A) section 269CC(4)]
[F14pre-2015 carried-forward non-trading deficit (in Chapter 3 of Part 7A) section 269CB(4)]
[F14pre-2015 carried-forward trading loss (in Chapter 3 of Part 7A) section 269CA(4)]
F23. . .F23. . .
the principal company (of a group) (in Part 12)section 606(1)
profits (in Part 5)section 188
[F20profits (in Part 5A) section 188FD]
profits (in Chapter 4 of Part 9)section 431
profits (in Chapter 5 of Part 13)section 626(5)
profits or assets available for distribution to equity holders (in Chapters 3 and 4 of Part 9)section 398(7), (8)
[F43property business (in Chapters 3 to 6 of Part 9)section 437(8A)]
property deriving its value from land (in Part 18)section 833(2)
property rental business (in Part 12)section 519
qualifying activity (in Chapter 2 of Part 9)section 381(4)
[F8qualifying change (in Part 14A) section 730B]
qualifying change in a company's interest in a business (in Chapters 3 to 6 of Part 9)section 415
qualifying change of ownership in relation to a company (in Chapters 3 to 6 of Part 9)sections 392 to 398
[F1qualifying Chapter 2 expenditure (in Chapter 9 of Part 8B) section 357P(2)]
F44. . .F44. . .
qualifying charitable donationsection 190 (applied by section 1119)
qualifying company (in Chapter 5 of Part 8)section 308
[F28qualifying company (in Part 8A)section 357B]
F21. . .F21. . .
F30. . .F30. . .
[F1qualifying expenditure (in Chapter 11 of Part 8B) section 357R(2)]
[F1qualifying expenditure (in Chapter 12 of Part 8B) section 357S(2)]
[F1qualifying expenditure (in Chapter 13 of Part 8B) section 357T(2)]
[F1qualifying expenditure (in Chapter 14 of Part 8B) section 357U(2)]
[F45qualifying expenditure (in Chapter 14A of Part 8B) section 357UJ(2)]
[F46qualifying expenditure (in Chapter 14B of Part 8B) section 357UR(2)]
qualifying interest in land (in Chapter 3 of Part 6)section 205
qualifying investment (in Chapter 3 of Part 6)section 204
qualifying investment (in Part 7)section 225
[F28qualifying IP right (in Part 8A)section 357B(4)]
[F1qualifying IP right (in Chapter 15 of Part 8B) section 357VE]
[F1qualifying land remediation expenditure (in Chapter 10 of Part 8B) section 357Q(2)]
qualifying leased plant or machinery (in Chapter 3 of Part 9)section 387(7)
qualifying leased plant or machinery (in relation to a partnership) (in Chapter 4 of Part 9)section 410(6)
F4. . .F4. . .
[F6qualifying oil field (in Chapter 6A of Part 8) section 332B]
[F1qualifying partnership trade (in Part 8B) section 357WB]
qualifying payment (in Chapter 2 of Part 6)section 191
qualifying pre-commencement expenditure (in Chapter 5 of Part 8)section 312
F21. . .F21. . .
qualifying purposes (in Chapter 9 of Part 13)section 661(3)
[F28qualifying residual profit of a trade (in [F47Chapters 3 and 4 of] Part 8A)section 357GE]
qualifying 75% subsidiary (in Chapters 3 to 6 of Part 9)section 398(1), (2), (3), (4)
[F1qualifying trade (in Part 8B) section 357KB]
F48. . . F48. . .
realisation (in Chapter 4 of Part 14)section 734 of CTA 2009 (applied by section 692(7))
[F1realisation credit (in Chapter 8 of Part 8B) section 357OP]
[F1realisation debit (in Chapter 8 of Part 8B) section 357OP]
recognised stock exchangesection 1137
[F6reference period (in Chapter 6A of Part 8) section 332G]
[F6reference period (in Chapter 9 of Part 8) section 356JI]
registered club (in Chapter 9 of Part 13)section 658(6)
F49. . .F49. . .
F49. . .F49. . .
[F50registered society (except in Chapter 5 of Part 4) section 1119]
[F50registered society (in Chapter 5 of Part 4) section 90(1)]
registered pension schemesection 150(2) of FA 2004 (applied by section 1119)
[F34related 51% group company section 279F (as applied by section 1119)]
related accounting period (in Part 21)section 932(4)
related company (in Chapter 7 of Part 22)section 976
related period of account (in Part 21)section 932(5)
relevant arrangement (in Chapter 2 of Part 20)section 894(6)
relevant asset (in Chapter 3 of Part 19)section 869
relevant asset (in Chapter 4 of Part 19)section 885
relevant capital allowance (in Chapter 1 of Part 20)section 889(1)
relevant capital payment (in Chapter 2 of Part 20)section 893(3) to (7)
[F14relevant carried-forward loss (in Chapter 3 of Part 7A) section 269CN]
[F51relevant carried-forward loss (in Part 14B) section 730F]
relevant change in relation to a partnership (in Chapter 2 of Part 16)section 764
[F43relevant change in relationship (in Chapters 3 to 6 of Part 9)section 392]
relevant company (in Chapter 5 of Part 23)section 1080
[F8the relevant day (in Part 14A) section 730B]
the relevant gain (in Chapter 4 of Part 14)section 692(7)
F4. . .F4. . .
[F6relevant income (in Chapter 6A of Part 8) section 332F(3)]
[F24relevant income (in Chapter 8 of Part 8) section 356E(3)]
[F6relevant income (in Chapter 9 of Part 8) section 356JH(3)]
[F52relevant IP income (in Part 8A) section 357BH]
[F1relevant IP profits (in Chapter 15 of Part 8B) section 357VE]
[F14relevant non-trading profits (in Chapter 3 of Part 7A) section 269CN]
the relevant participator (in Chapter 4 of Part 8)section 292(6)
the relevant percentage (in Chapter 5 of Part 8)section 310
[F1relevant period (in Chapter 15 of Part 8B) section 357VE]
F21. . .F21. . .
the relevant period (in Chapter 6 of Part 14)section 709
the relevant period (in Chapter 7 of Part 22)section 975
relevant person (in Chapter 3 of Part 10)section 455(6)
[F14relevant profits (in Chapter 3 of Part 7A) section 269CN]
the relevant provisions (in Chapter 4 of Part 14)section 694
[F14relevant regulated activity (in Part 7A) section 269BB]
[F26relevant tax advantage (in Part 21B)section 938D]
[F26relevant tax disadvantage (in Part 21B)section 938D]
[F27relevant tax advantage (in Part 21BA) section 938R]
[F27relevant tax disadvantage (in Part 21BA) section 938R]
[F14relevant trading profits (in Chapter 3 of Part 7A) section 269CN]
the relievable amount (in Chapter 3 of Part 6)section 206
[F9relievable charity donation (in Part 21C)section 939B(1)]
remaining useful economic life (in Chapter 2 of Part 9)section 70YI(1) of CAA 2001 (applied by section 381(1))
rent (in Chapter 1 of Part 19)section 846(3), (4)
rent (in Chapter 2 of Part 19)section 862(5)
rent (in Part 21)section 937
rental earnings (in Part 21)section 898
residual business (in Part 12)section 522
residual value of plant or machinery leased under a long funding operating lease (in Chapter 2 of Part 9)section 381(4)
retail prices indexsection 1119
F11. . .F11. . .
ring fence income (in Part 8)section 275
ring fence loss (in Chapter 5 of Part 8)section 323
the ring fence pool (in Chapter 5 of Part 8)sections 325 and 326
ring fence profits (in Part 3)section 21(3)
ring fence profits (in Part 8)section 276
ring fence trade (in Part 8)section 277
[F1roll-over relief (in Chapter 8 of Part 8B) section 357OP]
the sales of lessors Chapters (in Part 9)section 358(4)
[F26scheme (in Part 21B)section 938H]
[F27scheme (in Part 21BA) section 938U]
[F26the scheme group (in Part 21B)section 938B]
[F26scheme loss (in Part 21B)section 938C]
[F27scheme loss (in Part 21BA) section 938Q]
[F26the scheme period (in Part 21B)section 938D]
[F27the scheme period (in Part 21BA) section 938R]
[F24site (in Chapter 8 of Part 8) section 356BC]
F21. . .F21. . .
[F26scheme profit (in Part 21B)section 938C]
[F27scheme profit (in Part 21BA) section 938Q]
F22. . . F22. . .
scientific research association (in Part 11)section 469
security (in Part 23)section 1117(1)
securities (in Part 15)section 751
securitisation company (in Chapter 4 of Part 13)section 623
self-build society (in Chapter 8 of Part 13)section 650
[F46the separate exhibition trade (in Chapter 14B of Part 8B) section 357UR(2)]
[F1the separate film trade (in Chapter 11 of Part 8B) section 357R(2)]
[F45the separate orchestral trade (in Chapter 14A of Part 8B) section 357UJ(2)]
[F1the separate programme trade (in Chapter 12 of Part 8B) section 357S(2)]
[F1the separate theatrical trade (in Chapter 14 of Part 8B) section 357U(2)]
[F1the separate video game trade (in Chapter 13 of Part 8B) section 357T(2)]
settled propertysection 1119
share (in Part 18)section 833(3)
share (in Part 23, except section 1054)section 1117(1)
share loss relief (in Chapter 5 of Part 4)section 90(1)
shares (in Chapter 5 of Part 4)section 90(1), (3), (4), (5)
shares (in Chapter 7 of Part 14)section 726
shares (in Chapter 5 of Part 23)section 1099(1)
[F3shell company (in Chapter 5A of Part 14) section 705A(2)]
F22. . . F22. . .
the 6 year period (in Chapter 5 of Part 7)section 242
F4. . .F4. . .
F11. . .F11. . .
[F34the small ring fence profits rate section 279A(4)]
[F20the specified loss-making period (in Part 5A) section 188FD]
[F1SME (in Part 8B) section 357KC]
F53. . .F53. . .
[F25SME (election) condition (in Part 8B) section 357KA]
[F25SME (Northern Ireland employer) condition (in Part 8B) section 357KA]
[F14start-up period (in Chapter 3 of Part 7A) section 269CG]
F11. . .F11. . .
F23. . .F23. . .
51% subsidiarysection 1154
75% subsidiary (except in Part 5 [F54and Part 5A] )section 1154
75% subsidiary (in Part 5)section 151
[F2075% subsidiary (in Part 5A) section 151 (applied by section 188FB)]
90% subsidiary (except in Part 5)section 1154
90% subsidiary (in Part 5)section 151
the successor (in Chapter 1 of Part 22)section [F55940B(4)]
sum (in Part 21)section 937
sum obtained in respect of an interest in an asset (in Chapter 4 of Part 19)section 877
sum obtained in respect of the lessee's interest in a lease of an asset (in Chapter 4 of Part 19)section 878
[F7surcharge allowance (in Chapter 4 of Part 7A) section 269DA(3) and (4)]
[F7surcharge profits (in Chapter 4 of Part 7A) section 269DA(2)]
surrender (in relation to Scotland)section 1166(1)
the surrenderable amounts (in Part 5)section 188
[F20the surrenderable amounts (in Part 5A) section 188FD]
surrendering company (in Part 5)section 188
[F20the surrendering company (in Part 5A) section 188FD]
the surrender period (in Part 5)section 188
[F20the surrender period (in Part 5A) section 188FD]
[F9tainted donation (in Part 21C)section 939C]
taxsection 1119
taxable total profitssection 4(2)
tax calculation currency (in Chapter 4 of Part 2)section 17(5)
F30. . .F30. . .
[F27a tax mismatch scheme (in Part 21BA)section 938P]
tax relief certificate (in Part 7)section 229
tax yearsection 1119
the tax year 2010-11 etcsection 1119
taxable ring fence profits for an accounting period (in Chapter 5 of Part 8)section 314
the taxpayer company (in Chapter 7 of Part 22)section 974(2)
the term (in Chapter 2 of Part 9)section 70YI(1) of CAA 2001 (applied by section 381(1))
termination (in Chapter 2 of Part 9 )section 70YI(1) of CAA 2001 (applied by section 381(1))
termination amount (in Chapter 2 of Part 9)section 70YG of CAA 2001 (applied by section 381(1))
termination value (in Chapter 2 of Part 9 )section 70YH of CAA 2001 (applied by section 381(1))
F4. . .F4. . .
F4. . .F4. . .
[F28total gross income of a trade (in Part 8A)section 357CA]
total profitssection 1119
tradesection 1119
trade (in Part 5)section 188
[F20trade (in Part 5A) section 188FD]
[F1trade (in Part 8B) section 357NK]
[F1the trade (in Chapter 6 of Part 8B) section 357M(2)]
[F1the trade (in Chapter 7 of Part 8B) section 357N(2)]
trade (in Chapter 2 of Part 14)section 673(5)
trade (in Chapter 1 of Part 22)section [F56940B(5)]
trade (in Chapter 2 of Part 22)section 957(2)
trade (in Chapter 6 of Part 22)section 972(2)
trade (in Chapter 5 of Part 23, except in section 1099(4))section 1099(1)
trading activities (in Chapter 5 of Part 23)section 1099(1)
trading company (in Chapter 5 of Part 4)section 90(1)
trading company (in Part 5)section 185(1)
[F20trading company (in Part 5A) section 188FC(1)]
trading company (in Chapter 5 of Part 23)section 1099(1)
trading group (in Chapter 5 of Part 4)section 90(1), (6)
trading group (in Chapter 5 of Part 23)section 1099(1)
trading stock (in Part 15)section 751
transaction in securities (in Part 15)section 751
transfer of a trade (in Chapter 1 of Part 22)section [F57940B(2)]
the transferred trade (in Chapter 1 of Part 22)section [F58940B(3) ]
tribunalsection 1119
type 1 finance arrangement (in Chapter 2 of Part 16)section 758
type 2 finance arrangement (in Chapter 2 of Part 16)section 763
type 3 finance arrangement (in Chapter 2 of Part 16)section 767
UK company (in Part 12)section 521(1)
UK generally accepted accounting practicesection 1127(2)
UK property businessChapter 2 of Part 4 of CTA 2009 (applied by section 1119)
UK property rental business (in relation to a non-UK company) (in Part 12)section 520
UK REIT (in Part 12)section 518(4)
UK resident (and references to a UK resident)section 1119
F23. . .F23. . .
F4. . .F4. . .
F4. . .F4. . .
unauthorised unit trustsection 1140 (applied by section 1119)
unit holdersections 616 and 619 (applied by section 1119)
unit trust schemesection 237 of FISMA 2000 (applied by section 1119)
unquoted company (in Chapter 5 of Part 23)section 1098
unrelieved group ring fence profits (in Chapter 5 of Part 8)section 313
F21. . .F21. . .
the upper limit (in [F59Chapter 3A of Part 8] )section [F60279E]
value of net benefit to a charity (in Chapter 3 of Part 6)section 209
venturing company (in Chapter 10 of Part 12)section 585(2)
venturing group (in Chapter 10 of Part 12)section 585(1)
winding up receipt (in Chapter 6 in Part 13)section 641(6)
writing off of sum on a straight line basis (in Chapter 2 of Part 9)section 381(5)

Textual Amendments

F1Words in Sch. 4 inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 2 para. 6

F2Entry in Sch. 4 inserted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 7 para. 8

F3Words in Sch. 4 inserted (with effect in accordance with Sch. 13 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 13 para. 2

F4Words in Sch. 4 omitted (with effect in accordance with Sch. 14 para. 10 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 14 para. 9(2)

F5Words in Sch. 4 inserted (with effect in accordance with Sch. 11 para. 14 of the amending Act) by Finance Act 2015 (c. 11), Sch. 11 para. 12(2)

F6Words in Sch. 4 inserted (with effect in accordance with Sch. 14 para. 10 of the amending Act) by Finance Act 2015 (c. 11), Sch. 14 para. 9(3)

F7Words in Sch. 4 inserted (18.11.2015) (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 6

F8Words in Sch. 4 inserted (with effect in accordance with Sch. 14 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 14 para. 2(3)

F9Entries in Sch. 4 inserted (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 26

F10Entry in Sch. 4 inserted (with effect in accordance with Sch. 6 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 6 para. 26(2)

F11Words in Sch. 4 omitted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 1 para. 17(3)

F12Words in Sch. 4 substituted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by Finance Act 2014 (c. 26), Sch. 1 para. 17(4)(a)

F13Word in Sch. 4 substituted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by Finance Act 2014 (c. 26), Sch. 1 para. 17(4)(b)

F14Words in Sch. 4 inserted (with effect in accordance with Sch. 2 para. 7-8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 2 para. 5

F15Words in entry “charitable company” in Sch. 4 omitted (with effect in accordance with art. 21 of the commencing S.I.) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 27(7)(a)(i), 34(2); S.I. 2012/736, art. 21

F16Words in entry “charitable company” in Sch. 4 substituted (with effect in accordance with art. 21 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 27(7)(a)(ii), 34(2); S.I. 2012/736, art. 21

F17Words in entry “charity (except in Chapters 2 and 3 of Part 6)” in Sch. 4 substituted (with effect in accordance with art. 21 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 27(7)(b), 34(2); S.I. 2012/736, art. 21

F18Words in entry “charity (in Chapter 2 of Part 6)” in Sch. 4 substituted (with effect in accordance with art. 21 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 27(7)(c), 34(2); S.I. 2012/736, art. 21

F19Words in entry “charity (in Chapter 3 of Part 6)” in Sch. 4 substituted (with effect in accordance with art. 21 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 27(7)(d), 34(2); S.I. 2012/736, art. 21

F20Words in Sch. 4 inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 174(2)

F21Words in Sch. 4 omitted (with effect in accordance with Sch. 11 para. 14 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 11 para. 12(3)

F22Sch. 4 entries omitted (with effect in accordance with s. 49(6) of the amending Act) by virtue of Finance Act 2011 (c. 11), s. 49(5); S.I. 2011/2977, art. 2

F23Words in Sch. 4 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 47

F24Words in Sch. 4 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 15 para. 5(5)(a)

F25Words in Sch. 4 inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 21(b)

F26Entries in Sch. 4 inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(7)

F27Words in Sch. 4 inserted (with effect in accordance with Sch. 20 para. 6(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 20 para. 4

F28Entries in Sch. 4 inserted (with effect in accordance with Sch. 2 paras. 7, 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 2 para. 1(2)

F29Words in Sch. 4 substituted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 9 para. 24(a)

F30Words 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. 50

F31Words in Sch. 4 omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), Sch. 22 paras. 19(3), 21(2); S.I. 2013/744, art. 2

F32Words in Sch. 4 substituted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by Finance Act 2014 (c. 26), Sch. 1 para. 17(5)(a)

F33Word in Sch. 4 substituted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by Finance Act 2014 (c. 26), Sch. 1 para. 17(5)(b)

F34Words 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. 17(2)

F35Entry in Sch. 4 omitted (with effect in accordance with Sch. 6 para. 27 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 6 para. 26(1)

F36Words in Sch. 4 inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 9 para. 24(b)

F37Word in Sch. 4 substituted (with effect in accordance with Sch. 6 para. 20 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 18(2)(a)

F38Words in Sch. 4 substituted (with effect in accordance with Sch. 8 para. 18(1) of the amending Act) by Finance Act 2016 (c. 24), Sch. 8 para. 15(2)(b)

F39Words in Sch. 4 substituted (with effect in accordance with Sch. 6 para. 20 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 18(2)(b)

F40Words 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(13)(a)

F42Figure in Sch. 4 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(2)(b)

F43Entries in Sch. 4 inserted (with effect in accordance with Sch. 18 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 18 para. 8

F44Words 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(13)(b)

F45Words in Sch. 4 inserted (with effect in accordance with Sch. 8 para. 18(1) of the amending Act) by Finance Act 2016 (c. 24), Sch. 8 para. 15(3)

F46Words in Sch. 4 inserted (with effect in accordance with Sch. 6 para. 20 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 18(3)

F47Words in Sch. 4 inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 9 para. 24(c)

F48Entry in Sch. 4 omitted (with effect in accordance with s. 29(8) of the amending Act) by virtue of Finance Act 2010 (c. 13), s. 29(7)

F51Words in Sch. 4 inserted (with effect and application in accordance with Sch. 3 Pt. 2 of the amending Act) by Finance Act 2015 (c. 11), Sch. 3 para. 3

F52Words in Sch. 4 substituted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 9 para. 24(d)

F53Words in Sch. 4 omitted (16.11.2017) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 21(a)

F54Words in Sch. 4 inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 174(3)

F55Figure in Sch. 4 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(3)

F56Figure in Sch. 4 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(4)

F57Figure in Sch. 4 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(5)(b)

F58Figure in Sch. 4 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(6)(b)

F59Words in Sch. 4 substituted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by Finance Act 2014 (c. 26), Sch. 1 para. 17(6)(a)

F60Word in Sch. 4 substituted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by Finance Act 2014 (c. 26), Sch. 1 para. 17(6)(b)

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