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Corporation Tax Act 2010

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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
accounts (of a UK resident company) (in Chapter 4 of Part 2)section 17(1)
accounts (in Chapter 2 of Part 16)section 774
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)
adjusted ring fence profits (in Chapter 7 of Part 8)section 357
allowable lossTCGA 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
arrangements (in Chapter 2 of Part 16)section 775
arrangements (in Chapter 3 of Part 22)section 962(1)
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
associated company (in Part 3)section 25(4)
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 Part 3)section 32
authorisation day (in Chapter 7 of Part 8)section 357
authorisation of development of an oil field (in Chapter 7 of Part 8)section 351
authorised unit trustsections 616 and 619 (applied by section 1119)
available income and gains (of a charitable company) (in Part 11)section 515(4)
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
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
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
the charge to corporation tax on incomesection 2(3) of CTA 2009 (applied by section 1119)
chargeable gainTCGA 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 (in Part 11)section 467
charitable trade (in Part 11)section 479
charity (except in Chapters 2 and 3 of Part 6)section 1119
charity (in Chapter 2 of Part 6)section 202
charity (in Chapter 3 of Part 6)section 217
CITR (in Part 7)section 218
the claimant company (in Part 5)section 188
the claim period (in Part 5)section 188
close companyChapter 2 of Part 10
close investment-holding company (in Part 3)section 34(1)
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))
the commencement period (in Chapter 5 of Part 8)section 309
company (except where otherwise indicated)section 1121
company (in Chapter 7 of Part 4)section 92(4)
company (in Part 5)section 188
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)
company (in Part 15)section 751
company (in Part 18)section 833(3)
company (in Chapter 7 of Part 22)section 973(3)
company (in Chapter 4 of Part 24)section 1165(1)
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)
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)
creditor quasi-repo (in Chapter 5 of Part 17)section 807
creditor repo (in Chapter 5 of Part 17)section 807
cumulative accountancy rental excess (in Part 21)section 937
cumulative normal rental excess (in Part 21)section 937
the current lessor (in Part 21)section 937
debtor quasi-repo (in Chapter 5 of Part 17)section 807
debtor repo (in Chapter 5 of Part 17)section 807
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
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
double taxation arrangements (in Part 5)section 186(3)
double taxation exempt (in Part 5)section 186(1)
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
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)
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))
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)
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
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
franked investment incomesection 1126
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)
group (in Part 12)section 606
group (in Chapter 5 of Part 23)section 1099(1)
group reliefsection 97(2)
group UK REIT (in Part 12)section 523(5)
the guarantor (in Chapter 4 of Part 8)section 292(6)
hire-purchase agreementsection 1129
holding company (in Chapter 5 of Part 4)section 90(1)
holding company (in Part 5)section 185(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)
initial licensee (in Chapter 7 of Part 8)section 357
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)
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
investment manager (in Chapter 2 of Part 24)section 1150(1)
investment transaction (in Chapter 2 of Part 24)section 1150
investment trustsection 1158
the investor (in Part 7)sections 219(1) and 253
joint venture company (in Chapter 10 of Part 12)section 584(1)
joint venture group (in Chapter 10 of Part 12)section 584(2)
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
licensee (in Chapter 7 of Part 8)section 357
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 Part 3)section 24
major lump sum (in Part 21)section 902(5)
manufactured dividend (in Part 17)section 781
manufactured overseas dividend (in Part 17)section 781
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))
market value (in relation to plant or machinery) (in Chapters 3 to 6 of Part 9)section 437(9)
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)
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
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
new oil field (in Chapter 7 of Part 8)section 350
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
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)
notional business (in Chapter 4 of Part 9)section 417(6)
notional business (in Chapter 1 of Part 20)section 889(1)
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
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
overseas dividend (in Part 17)section 814(2)
overseas property businessChapter 2 of Part 4 of CTA 2009 (applied by section 1119)
overseas securities (in Part 17)section 814(3)
overseas tax (in Part 17)section 814(4)
owned by a consortium (in Part 5)section 153(1) and (3)
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
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)
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
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)
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 939(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)
prescribed (in Chapter 4 of Part 17)section 804(2)
the principal company (of a group) (in Part 12)section 606(1)
profits (in Part 5)section 188
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)
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)
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
qualifying charitable donationsection 190 (applied by section 1119)
qualifying company (in Chapter 5 of Part 8)section 308
qualifying distributionsection 1136
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
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)
qualifying oil field (in Chapter 7 of Part 8)section 352
qualifying payment (in Chapter 2 of Part 6)section 191
qualifying pre-commencement expenditure (in Chapter 5 of Part 8)section 312
qualifying purposes (in Chapter 9 of Part 13)section 661(3)
qualifying 75% subsidiary (in Chapters 3 to 6 of Part 9)section 398(1), (2), (3), (4)
qualifying 90% subsidiary (in Chapters 3 to 6 of Part 9)section 398(5), (6)
realisation (in Chapter 4 of Part 14)section 734 of CTA 2009 (applied by section 692(7))
recognised stock exchangesection 1137
registered club (in Chapter 9 of Part 13)section 658(6)
registered industrial and provident society (except in Chapter 5 of Part 4)section 1119
registered industrial and provident society (in Chapter 5 of Part 4)section 90(1)
registered pension schemesection 150(2) of FA 2004 (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)
relevant change in relation to a partnership (in Chapter 2 of Part 16)section 764
relevant company (in Chapter 5 of Part 23)section 1080
the relevant gain (in Chapter 4 of Part 14)section 692(7)
relevant income (in Chapter 7 of Part 8)section 357
the relevant participator (in Chapter 4 of Part 8)section 292(6)
the relevant percentage (in Chapter 5 of Part 8)section 310
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)
the relevant provisions (in Chapter 4 of Part 14)section 694
the relievable amount (in Chapter 3 of Part 6)section 206
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
the ring fence fraction (in Part 3)section 20(3)
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
the sales of lessors Chapters (in Part 9)section 358(4)
scheme of reconstruction (in Chapter 4 of Part 24)section 1165(2)
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
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)
shares (in Chapter 4 of Part 24)section 1165(3)
the 6 year period (in Chapter 5 of Part 7)section 242
small oil field (in Chapter 7 of Part 8)section 353
the small profits ratesection 3(3)
the standard fraction (in Part 3)section 19(3)
stock lending arrangement (in Chapter 5 of Part 17)section 805
51% subsidiarysection 1154
75% subsidiary (except in Part 5)section 1154
75% subsidiary (in Part 5)section 151
90% subsidiary (except in Part 5)section 1154
90% subsidiary (in Part 5)section 151
the successor (in Chapter 1 of Part 22)section 939(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
surrender (in relation to Scotland)section 1166(1)
the surrenderable amounts (in Part 5)section 188
surrendering company (in Part 5)section 188
the surrender period (in Part 5)section 188
taxsection 1119
taxable total profitssection 4(2)
tax calculation currency (in Chapter 4 of Part 2)section 17(5)
tax creditsection 1119
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))
total field allowance for a new oil field (in Chapter 7 of Part 8)section 356
total profitssection 1119
tradesection 1119
trade (in Part 5)section 188
trade (in Chapter 2 of Part 14)section 673(5)
trade (in Chapter 1 of Part 22)section 939(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)
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 939(2)
the transferred trade (in Chapter 1 of Part 22)section 939(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
UK shares (in Part 17)section 814(5)
ultra heavy oil field (in Chapter 7 of Part 8)section 354
ultra high pressure/high temperature oil field (in Chapter 7 of Part 8)section 355
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
the upper limit (in Part 3)section 24
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)

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Explanatory Notes

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Timeline of Changes

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