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 period

section 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

F2acquisition value of a qualifying investment (in Chapter 3 of Part 6)

section 210A

Act

section 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)

F23the actual accounting period (in Chapter 5A of Part 14)

section 705B(4)

F21“additionally-developed oil field (in Chapter 7 of Part 8)

section 349A

adjusted ring fence profits (in Chapter 7 of Part 8)

section 357

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

arrangements (in Chapter 2 of Part 16)

section 775

arrangements (in Chapter 3 of Part 22)

section 962(1)

F24arrangements (in Part 14A)

section 730B

F4arrangements (in Part 21C)

section 939I

F24as a deduction (in Part 14A)

section 730B

F12ascribed 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

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 trust

sections 616 and 619 (applied by section 1119)

available income and gains (of a charitable company) (in Part 11)

section 515(4)

basic rate

section 1119

benefit associated with a payment (in Chapter 2 of Part 6)

section 196

body (in Part 7)

section 269(1)

body of persons

section 1119

bonus shares (in Chapter 5 of Part 4)

section 90(1)

bonus shares (in Part 7)

section 269(1)

building society

section 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

F24C (in Part 14A)

section 730B

capital (in Part 18)

section 833(1)

capital allowance

section 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

F23the change in ownership (in Chapter 5A of Part 14)

section 705A(2)

the charge to corporation tax on income

section 2(3) of CTA 2009 (applied by section 1119)

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 profits

section 19 of CTA 2009 (applied by section 1119)

charitable company F14...

F15paragraph 1 of Schedule 6 to FA 2010

charitable trade (in Part 11)

section 479

charity (except in Chapters 2 and 3 of Part 6)

F16paragraph 1 of Schedule 6 to FA 2010

charity (in Chapter 2 of Part 6)

F17paragraph 1 of Schedule 6 to FA 2010 (and see section 202 of this Act)

charity (in Chapter 3 of Part 6)

F18paragraph 1 of Schedule 6 to FA 2010 (and see section 217 of this Act)

F4charity (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

the claim period (in Part 5)

section 188

close company

Chapter 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)

F23the 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)

F13. . .

F13. . .

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

connected

section 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)

F26. . .

F26. . .

F26. . .

F26. . .

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

F26. . .

F26. . .

F26. . .

F26. . .

F24deductible 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 contract

Part 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

distribution

Chapters 2 to 5 of Part 23

dividends (in Part 15)

section 751

F4the 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)

F10economic loss (in Part 21B)

section 938F

F10economic profit (in Part 21B)

section 938F

F25economic loss (in Part 21BA)

section 938S

F25economic 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

F21eligible oil field (in Chapter 7 of Part 8)

section 357

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))

F19exclusive licence (in Part 8A)

section 357BA

exempt distribution (in Chapter 5 of Part 23)

section 1075(2)

farming

section 1125

the final year (in Chapter 5 of Part 13)

section 626(2) and (3)

F19finance income (in Part 8A)

section 357CB

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

forestry

section 1119

franked investment income

section 1126

functional currency (in Chapter 4 of Part 2)

section 17(4)

generally accepted accounting practice

section 1127(1), (3)

grossing up

section 1128

group (in Chapter 5 of Part 4)

section 90(1)

F19group (in Part 8A)

section 357GD

group (in Part 12)

section 606

F10group (in Part 21B)

section 938E

group (in Chapter 5 of Part 23)

section 1099(1)

F10a group mismatch scheme (in Part 21B)

section 938B

group relief

section 97(2)

group UK REIT (in Part 12)

section 523(5)

the guarantor (in Chapter 4 of Part 8)

section 292(6)

hire-purchase agreement

section 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))

income

section 1119

information (in Chapter 6 of Part 22)

section 972(1)

F22. . .

F22. . .

interest (in Part 7)

section 256(1)

interests in land outside the United Kingdom (in Chapter 1 of Part 19)

section 848

international accounting standards

section 1127(5)

F19invention (in Part 8A

section 357GE

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 trust

section 1158

the investor (in Part 7)

sections 219(1) and 253

F19item (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)

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 relationship

Part 5 of CTA 2009 (applied by section 1119)

local authority

section 1130

local authority association

section 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)

F26. . .

F26. . .

F26. . .

F26. . .

market gardening

section 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))

F11. . .

F11. . .

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

notice

section 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)

F23notional 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)

F19the OECD Model Tax Convention (in Part 8A)

section 357GE

F19the OECD transfer pricing guidelines (in Part 8A)

section 357GE

oil (in Part 8)

section 278

oil and gas exploration and appraisal

section 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 capital

section 1119

OTA 1975 (in Part 8)

section 278

F26. . .

F26. . .

overseas property business

Chapter 2 of Part 4 of CTA 2009 (applied by section 1119)

F26. . .

F26. . .

F26. . .

F26. . .

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 establishment

section 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 representatives

section 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)

F4potentially advantaged person (in Part 21C)

section 939C(5)

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 F5940B(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)

F26. . .

F26. . .

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)

F3property 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)

F24qualifying 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

qualifying charitable donation

section 190 (applied by section 1119)

qualifying company (in Chapter 5 of Part 8)

section 308

F19qualifying company (in Part 8A)

section 357B

qualifying distribution

section 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

F19qualifying IP right (in Part 8A)

section 357B(4)

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)

F19qualifying residual profit of a trade (in Part 8A)

section 357GE

qualifying 75% subsidiary (in Chapters 3 to 6 of Part 9)

section 398(1), (2), (3), (4)

F1. . .

F1. . .

realisation (in Chapter 4 of Part 14)

section 734 of CTA 2009 (applied by section 692(7))

recognised stock exchange

section 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 scheme

section 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

F3relevant change in relationship (in Chapters 3 to 6 of Part 9)

section 392

relevant company (in Chapter 5 of Part 23)

section 1080

F24the relevant day (in Part 14A)

section 730B

the relevant gain (in Chapter 4 of Part 14)

section 692(7)

relevant income (in Chapter 7 of Part 8)

section 357

F19relevant IP income (in Part 8A)

section 357CC

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

F10relevant tax advantage (in Part 21B)

section 938D

F10relevant tax disadvantage (in Part 21B)

section 938D

F25relevant tax advantage (in Part 21BA)

section 938R

F25relevant tax disadvantage (in Part 21BA)

section 938R

the relievable amount (in Chapter 3 of Part 6)

section 206

F4relievable 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 index

section 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)

F10scheme (in Part 21B)

section 938H

F25scheme (in Part 21BA)

section 938U

F10the scheme group (in Part 21B)

section 938B

F10scheme loss (in Part 21B)

section 938C

F25scheme loss (in Part 21BA)

section 938Q

F10the scheme period (in Part 21B)

section 938D

F25the scheme period (in Part 21BA)

section 938R

F10scheme profit (in Part 21B)

section 938C

F25scheme profit (in Part 21BA)

section 938Q

F13. . .

F13. . .

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 property

section 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)

F23shell company (in Chapter 5A of Part 14)

section 705A(2)

F13. . .

F13. . .

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 rate

section 3(3)

the standard fraction (in Part 3)

section 19(3)

F26. . .

F26. . .

51% subsidiary

section 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 F6940B(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

F4tainted donation (in Part 21C)

section 939C

tax

section 1119

taxable total profits

section 4(2)

tax calculation currency (in Chapter 4 of Part 2)

section 17(5)

tax credit

section 1119

F25a tax mismatch scheme (in Part 21BA)

section 938P

tax relief certificate (in Part 7)

section 229

tax year

section 1119

the tax year 2010-11 etc

section 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

F20total field allowance for an additionally-developed oil field

section 356A

F19total gross income of a trade (in Part 8A)

section 357CA

total profits

section 1119

trade

section 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 F7940B(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 F8940B(2)

the transferred trade (in Chapter 1 of Part 22)

section F9940B(3)

tribunal

section 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 practice

section 1127(2)

UK property business

Chapter 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

F26. . .

F26. . .

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 trust

section 1140 (applied by section 1119)

unit holder

sections 616 and 619 (applied by section 1119)

unit trust scheme

section 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)