Corporation Tax Act 2010

Section 1182

SCHEDULE 4 U.K. Index of defined expressions

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
[F1 the accounting period (in Chapter 6 of Part 8B)	section 357M(2)]
[F1 the 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
[F2 acquisition 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)
[F3 the actual accounting period (in Chapter 5A of Part 14)	section 705B(4)]
F4 . . .	F4 . . .
[F5 the additional 4 periods (in Chapter 5 of Part 8)	section 311(1A)]
[F6 adjusted 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
[F7 the 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)
[F8 arrangements (in Part 14A)	section 730B]
[F9 arrangements (in Part 21C)	section 939I]
[F8 as a deduction (in Part 14A)	section 730B]
[F10 ascribed 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 [F12 Chapter 3A of Part 8 ] )	section [F13 279G ]
F4 . . .	section F4 ...
F4 . . .	F4 . . .
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)
[F1 back-office activities (in Part 8B)	section 357XI]
[F14 banking company (in Part 7A)	section 269B]
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
[F14 building 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
[F8 C (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
[F3 the 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)
[F7 chargeable 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 profits	section 19 of CTA 2009 (applied by section 1119)
charitable company F15 ...	[F16 paragraph 1 of Schedule 6 to FA 2010]
charitable trade (in Part 11)	section 479
charity (except in Chapters 2 and 3 of Part 6)	[F17 paragraph 1 of Schedule 6 to FA 2010]
charity (in Chapter 2 of Part 6)	[F18 paragraph 1 of Schedule 6 to FA 2010 (and see section 202 of this Act)]
charity (in Chapter 3 of Part 6)	[F19 paragraph 1 of Schedule 6 to FA 2010 (and see section 217 of this Act)]
[F9 charity (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
[F6 cluster area (in Part 8)	section 356JD]
[F6 cluster 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))
[F1 the commencement day (in Chapter 8 of Part 8B)	section 357OP]
the commencement period (in Chapter 5 of Part 8)	section 309
F20 . . .	F20 . . .
company (except where otherwise indicated)	section 1121
company (in Chapter 7 of Part 4)	section 92(4)
company (in Part 5)	section 188
[F1 the company (in Chapter 6 of Part 8B)	section 357M(2)]
[F1 the 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)
[F3 the 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)
F21 . . .	F21 . . .
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)
[F14 company tax return (in Chapter 3 of Part 7A)	section 269CN]
[F7 company 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
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)
F22 . . .	F22 . . .
F22 . . .	F22 . . .
cumulative accountancy rental excess (in Part 21)	section 937
cumulative normal rental excess (in Part 21)	section 937
[F6 cumulative total amount of activated allowance (in Chapter 6A of Part 8)	section 332E(2)]
[F23 cumulative total amount of activated allowance (in Chapter 8 of Part 8)	section 356JB]
[F6 cumulative total amount of activated allowance (in Chapter 9 of Part 8)	section 356JG(2)]
the current lessor (in Part 21)	section 937
F22 . . .	F22 . . .
F22 . . .	F22 . . .
[F8 deductible 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
[F9 the 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)
[F24 economic loss (in Part 21B)	section 938F]
[F24 economic profit (in Part 21B)	section 938F]
[F25 economic loss (in Part 21BA)	section 938S]
[F25 economic 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)
[F1 excluded 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))
[F1 excluded trade (in Part 8B)	Chapter 17 of Part 8B]
[F26 exclusive licence (in Part 8A)	section 357BA]
[F1 exclusive licence (in Chapter 15 of Part 8B)	section 357VE]
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)
[F26 finance 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
[F1 firm (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
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)
[F14 group (in Part 7A)	section 269BD]
[F26 group (in Part 8A)	section 357GD]
group (in Part 12)	section 606
[F24 group (in Part 21B)	section 938E]
group (in Chapter 5 of Part 23)	section 1099(1)
[F7 group allowance allocation statement (in Chapter 4 of Part 7A)	section 269DO]
[F7 group allowance nomination (in Chapter 4 of Part 7A)	section 269DF(1)]
[F24 a group mismatch scheme (in Part 21B)	section 938B]
group relief	section 97(2)
[F7 group 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 agreement	section 1129
[F14 HMRC (in Chapter 3 of Part 7A)	section 269CN]
[F7 HMRC (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)
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)
[F5 the initial 6 periods (in Chapter 5 of Part 8)	section 311(1A)]
[F1 intangible fixed asset (in Chapter 8 of Part 8B)	section 357O(2)]
F27 . . .	F27 . . .
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)
[F26 invention (in Part 8A	section 357GE]
[F6 investment 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
[F6 investment expenditure (in Chapter 6A of Part 8)	section 332BA]
[F6 investment expenditure (in Chapter 9 of Part 8)	section 356JE]
[F1 investment 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)
[F1 investment 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 trust	section 1158
the investor (in Part 7)	sections 219(1) and 253
[F26 item (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)
[F1 large 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 ...
[F6 licence (in Chapter 6A of Part 8)	section 332KA]
[F6 licence (in Chapter 9 of Part 8)	section 356JNB]
[F6 licensed area (in Chapter 9 of Part 8)	section 356JNB]
[F6 licensed sub-area (in Chapter 9 of Part 8)	section 356JNA]
[F6 licensee (in Chapter 6A of Part 8)	section 332KA]
[F6 licensee (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 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 [F28 Chapter 3A of Part 8] )	section [F29 279E]
[F30 the main ring fence profits rate	section 279A(4) (as applied by section 1119)]
[F1 mainstream losses (in Part 8B)	sections 357MA and 357NA]
[F1 mainstream profits (in Part 8B)	sections 357MA and 357NA]
[F1 mainstream qualifying land remediation loss (in Chapter 10 of Part 8B)	section 357QB(3)]
[F30 the marginal relief fraction (in Chapter 3A of Part 8)	section 279B(3)]
major lump sum (in Part 21)	section 902(5)
F22 . . .	F22 . . .
F22 . . .	F22 . . .
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))
F31 . . .	F31 . . .
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
F4 . . .	F4 . . .
[F1 NIRE (in Part 8B)	Chapter 5 of Part 8B]
[F7 nominated 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
[F1 Northern Ireland company (in Part 8B)	section 357KA]
[F1 Northern Ireland element (in Chapter 8 of Part 8B)	section 357OP]
[F1 Northern Ireland employer (in Part 8B)	section 357KD]
[F1 Northern Ireland expenditure (in Chapters 9 to 14 of Part 8B)	sections 357P(2), 357Q(2), 357R(2), 357S(2), 357T(2) and 357U(2)]
[F1 Northern Ireland firm (in Part 8B)	section 357WA]
[F1 Northern Ireland intangibles credits (in Chapter 8 of Part 8B)	section 357OP]
[F1 Northern Ireland intangibles debits (in Chapter 8 of Part 8B)	section 357OP]
[F1 Northern Ireland losses (in Part 8B)	sections 357MA and 357NA]
[F1 Northern Ireland profits (in Part 8B)	sections 357MA and 357NA]
[F1 Northern Ireland qualifying Chapter 2 expenditure (in Chapter 9 of Part 8B)	section 357P(2)]
[F1 Northern Ireland qualifying Chapter 7 expenditure (in Chapter 9 of Part 8B)	section 357P(2)]
[F1 Northern Ireland qualifying land remediation expenditure (in Chapter 10 of Part 8B)	section 357Q(2)]
[F1 Northern Ireland qualifying land remediation loss (in Chapter 10 of Part 8B)	section 357QB(3)]
[F1 Northern Ireland rate	section 357]
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)
[F3 notional 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)
[F26 the OECD Model Tax Convention (in Part 8A)	section 357GE]
[F26 the OECD transfer pricing guidelines (in Part 8A)	section 357GE]
F20 . . .	F20 . . .
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
[F23 onshore allowance (in Chapter 8 of Part 8)	section 356JB]
F20 . . .	F20 . . .
F20 . . .	F20 . . .
F20 . . .	F20 . . .
[F23 onshore 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 capital	section 1119
OTA 1975 (in Part 8)	section 278
F22 . . .	F22 . . .
overseas property business	Chapter 2 of Part 4 of CTA 2009 (applied by section 1119)
F22 . . .	F22 . . .
F22 . . .	F22 . . .
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
[F14 partnership (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)
F20 . . .	F20 . . .
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
F20 . . .	F20 . . .
F20 . . .	F20 . . .
F20 . . .	F20 . . .
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)
[F9 potentially advantaged person (in Part 21C)	section 939C(5)]
F20 . . .	F20 . . .
F20 . . .	F20 . . .
[F1 pre-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 [F32 940B(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)
[F14 pre-2015 carried-forward management expenses (in Chapter 3 of Part 7A)	section 269CC(4)]
[F14 pre-2015 carried-forward non-trading deficit (in Chapter 3 of Part 7A)	section 269CB(4)]
[F14 pre-2015 carried-forward trading loss (in Chapter 3 of Part 7A)	section 269CA(4)]
F22 . . .	F22 . . .
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)
[F33 property 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)
[F8 qualifying 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
[F1 qualifying Chapter 2 expenditure (in Chapter 9 of Part 8B)	section 357P(2)]
[F1 qualifying Chapter 7 expenditure (in Chapter 9 of Part 8B)	section 357P(2)]
qualifying charitable donation	section 190 (applied by section 1119)
qualifying company (in Chapter 5 of Part 8)	section 308
[F26 qualifying company (in Part 8A)	section 357B]
F20 . . .	F20 . . .
qualifying distribution	section 1136
[F1 qualifying expenditure (in Chapter 11 of Part 8B)	section 357R(2)]
[F1 qualifying expenditure (in Chapter 12 of Part 8B)	section 357S(2)]
[F1 qualifying expenditure (in Chapter 13 of Part 8B)	section 357T(2)]
[F1 qualifying expenditure (in Chapter 14 of Part 8B)	section 357U(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
[F26 qualifying IP right (in Part 8A)	section 357B(4)]
[F1 qualifying IP right (in Chapter 15 of Part 8B)	section 357VE]
[F1 qualifying 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 . . .
[F6 qualifying oil field (in Chapter 6A of Part 8)	section 332B]
[F1 qualifying 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
F20 . . .	F20 . . .
qualifying purposes (in Chapter 9 of Part 13)	section 661(3)
[F26 qualifying 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 qualifying trade (in Part 8B)	section 357KB]
F34 . . .	F34 . . .
realisation (in Chapter 4 of Part 14)	section 734 of CTA 2009 (applied by section 692(7))
[F1 realisation credit (in Chapter 8 of Part 8B)	section 357OP]
[F1 realisation debit (in Chapter 8 of Part 8B)	section 357OP]
recognised stock exchange	section 1137
[F6 reference period (in Chapter 6A of Part 8)	section 332G]
[F6 reference period (in Chapter 9 of Part 8)	section 356JI]
registered club (in Chapter 9 of Part 13)	section 658(6)
F35 . . .	F35 . . .
F35 . . .	F35 . . .
[F36 registered society (except in Chapter 5 of Part 4)	section 1119]
[F36 registered society (in Chapter 5 of Part 4)	section 90(1)]
registered pension scheme	section 150(2) of FA 2004 (applied by section 1119)
[F30 related 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)
[F14 relevant carried-forward loss (in Chapter 3 of Part 7A)	section 269CN]
[F37 relevant carried-forward loss (in Part 14B)	section 730F]
relevant change in relation to a partnership (in Chapter 2 of Part 16)	section 764
[F33 relevant change in relationship (in Chapters 3 to 6 of Part 9)	section 392]
relevant company (in Chapter 5 of Part 23)	section 1080
[F8 the relevant day (in Part 14A)	section 730B]
the relevant gain (in Chapter 4 of Part 14)	section 692(7)
F4 . . .	F4 . . .
[F6 relevant income (in Chapter 6A of Part 8)	section 332F(3)]
[F23 relevant income (in Chapter 8 of Part 8)	section 356E(3)]
[F6 relevant income (in Chapter 9 of Part 8)	section 356JH(3)]
[F26 relevant IP income (in Part 8A)	section 357CC]
[F1 relevant IP profits (in Chapter 15 of Part 8B)	section 357VE]
[F14 relevant 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
[F1 relevant period (in Chapter 15 of Part 8B)	section 357VE]
F20 . . .	F20 . . .
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)
[F14 relevant profits (in Chapter 3 of Part 7A)	section 269CN]
the relevant provisions (in Chapter 4 of Part 14)	section 694
[F14 relevant regulated activity (in Part 7A)	section 269BB]
[F24 relevant tax advantage (in Part 21B)	section 938D]
[F24 relevant tax disadvantage (in Part 21B)	section 938D]
[F25 relevant tax advantage (in Part 21BA)	section 938R]
[F25 relevant tax disadvantage (in Part 21BA)	section 938R]
[F14 relevant trading profits (in Chapter 3 of Part 7A)	section 269CN]
the relievable amount (in Chapter 3 of Part 6)	section 206
[F9 relievable 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
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
[F1 roll-over relief (in Chapter 8 of Part 8B)	section 357OP]
the sales of lessors Chapters (in Part 9)	section 358(4)
[F24 scheme (in Part 21B)	section 938H]
[F25 scheme (in Part 21BA)	section 938U]
[F24 the scheme group (in Part 21B)	section 938B]
[F24 scheme loss (in Part 21B)	section 938C]
[F25 scheme loss (in Part 21BA)	section 938Q]
[F24 the scheme period (in Part 21B)	section 938D]
[F25 the scheme period (in Part 21BA)	section 938R]
[F23 site (in Chapter 8 of Part 8)	section 356BC]
F20 . . .	F20 . . .
[F24 scheme profit (in Part 21B)	section 938C]
[F25 scheme profit (in Part 21BA)	section 938Q]
F21 . . .	F21 . . .
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
[F1 the separate film trade (in Chapter 11 of Part 8B)	section 357R(2)]
[F1 the separate programme trade (in Chapter 12 of Part 8B)	section 357S(2)]
[F1 the separate theatrical trade (in Chapter 14 of Part 8B)	section 357U(2)]
[F1 the separate video game trade (in Chapter 13 of Part 8B)	section 357T(2)]
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)
[F3 shell company (in Chapter 5A of Part 14)	section 705A(2)]
F21 . . .	F21 . . .
the 6 year period (in Chapter 5 of Part 7)	section 242
F4 . . .	F4 . . .
F11 . . .	F11 . . .
[F30 the small ring fence profits rate	section 279A(4)]
[F1 SME (in Part 8B)	section 357KC]
[F1 SME condition (in Part 8B)	section 357KA]
[F14 start-up period (in Chapter 3 of Part 7A)	section 269CG]
F11 . . .	F11 . . .
F22 . . .	F22 . . .
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 [F38 940B(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
[F7 surcharge allowance (in Chapter 4 of Part 7A)	section 269DA(3) and (4)]
[F7 surcharge 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
surrendering company (in Part 5)	section 188
the surrender period (in Part 5)	section 188
[F9 tainted 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
[F25 a 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))
F4 . . .	F4 . . .
F4 . . .	F4 . . .
[F26 total gross income of a trade (in Part 8A)	section 357CA]
total profits	section 1119
trade	section 1119
trade (in Part 5)	section 188
[F1 trade (in Part 8B)	section 357NK]
[F1 the trade (in Chapter 6 of Part 8B)	section 357M(2)]
[F1 the 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 [F39 940B(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 [F40 940B(2)]
the transferred trade (in Chapter 1 of Part 22)	section [F41 940B(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
F22 . . .	F22 . . .
F4 . . .	F4 . . .
F4 . . .	F4 . . .
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
F20 . . .	F20 . . .
the upper limit (in [F42 Chapter 3A of Part 8] )	section [F43 279E]
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

F1 Words 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

F2 Entry 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

F3 Words 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

F4 Words 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)

F5 Words 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)

F6 Words 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)

F7 Words 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

F8 Words 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)

F9 Entries 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

F10 Entry 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)

F11 Words 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)

F12 Words 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)

F13 Word 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)

F14 Words 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

F15 Words 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

F16 Words 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

F17 Words 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

F18 Words 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

F19 Words 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

F20 Words 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)

F21 Sch. 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

F22 Words in Sch. 4 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 29 paras. 47, 52

F23 Words in Sch. 4 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 15 para. 5(5)(a)

F24 Entries in Sch. 4 inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(7)

F25 Words 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

F26 Entries 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)

F27 Words 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

F28 Words 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)

F29 Word 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)

F30 Words in Sch. 4 inserted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by Finance Act 2014 (c. 26), Sch. 1 para. 17(2)

F31 Entry 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)

F32 Figure in Sch. 4 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(2)(b)

F33 Entries 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

F34 Entry 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)

F35 Words in Sch. 4 omitted (1.8.2014) by virtue of Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 170(a) (with Sch. 5)

F36 Words in Sch. 4 inserted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 170(b) (with Sch. 5)

F37 Words 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

F38 Figure in Sch. 4 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(3)

F39 Figure in Sch. 4 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(4)

F40 Figure in Sch. 4 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(5)(b)

F41 Figure in Sch. 4 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(6)(b)

F42 Words 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)

F43 Word 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)