Less than 36 months,0%,
At least 36 months but less than 37 months,20%,
At least 37 months but less than 38 months,40%,
At least 38 months but less than 39 months,60%,
At least 39 months but less than 40 months,80%,
40 months or more,100%,
ITTOIA 2005,The Income Tax (Trading and Other Income) Act 2005,
UK property business,section 832(1) of ICTA and Chapter 2 of Part 3 of ITTOIA 2005,
ITTOIA 2005,The Income Tax (Trading and Other Income) Act 2005,
UK property business,section 832(1) of ICTA and Chapter 2 of Part 3 of ITTOIA 2005,

Finance Act 1950 (c. 15),In section 40(3), the words “by the Special Commissioners under Case VI of Schedule D” and “under that Case”.,
Chevening Estate Act 1959 (c. 49),Section 2(1)(a).,
Taxes Management Act 1970 (c. 9),In section 9(1), the words “233(1),” and “, 249(4), 421(1) or 547(5)”. Section 9D. Section 12AE(2)(a). Section 30(4). In section 31(3), the words “9D or”. In section 42(7) the word “and” before paragraph (d). In section 46B(4)— the words “of the principal Act”, and paragraph (b). Section 46C(3)(a). In section 59B(1), the words “233(1),” and “, 249(4), 421(1) or 547(5)”. In the Table in section 98, in each column— the entry relating to regulations under section 326C of ICTA , and the entry relating to section 660F of ICTA.,
Oil Taxation Act 1975 (c. 22),In section 3(2), in the first sentence, the words “less the amount of the rebate recoverable (within the meaning of that subsection)”.,
Chevening Estate Act 1987 (c. 20),Section 4(a).,
Income and Corporation Taxes Act 1988 (c. 1),In section 1(1), paragraph (a) and the word “and” at the end of paragraph (b). In section 1A— in subsection (2)(aa), the words “under Case VI of Schedule D”, in subsection (4), paragraph (b) and the word “or” at the end of paragraph (a), and subsection (7). Section 4(1B). In section 9— in subsection (3)(a), the words “, as they apply for purposes of income tax”, and in subsection (6), the words “60 to 69,” Section 18(6). Sections 20 and 21. In section 21A— in subsection (2), the words “sections 112 and 113 of that Act (expenditure in connection with provision of security asset or service);”, and in subsection (4), the words “section 82 (interest paid to non-residents),” and the words “section 96 (farming and market gardening: relief for fluctuating profits),”. In section 21B, the words “, 108, 109A” and the words “section 113 (effect for income tax purposes of change in the persons engaged on trade);”. Sections 31A and 31B. In section 37(1), the word “or” at the end of paragraph (a). In section 43C(3), the word “or” at the end of paragraph (a). In section 59— subsections (1) and (2), and in subsection (3), the words “under Schedule D”. Sections 60 to 65A. Sections 68 to 69. Section 71. In section 72(1), the words “income tax or” and “year of assessment,”. Section 74(1)(b) and (o). Section 77. Sections 80 to 82. Section 84(3B) In section 87(1), the word “or” at the end of paragraph (a). In section 90(3), the words “113(1) or”. In section 91A(2), the words “income tax or”. In section 91B(2), the words “income tax or”. Section 95(1A)(a). Sections 95A and 96. In section 100(2), the words “or vocation” in both places where they occur. In section 101— in subsection (1), the words “or vocation”, wherever they occur, in subsection (2) the words “or vocation”, in subsection (2A), paragraph (a) and, in paragraph (b), the words “in the case of an election for the purposes of corporation tax,” and “or vocation”, and in subsection (3) omit the words “or vocation”, wherever they occur. In section 102— in subsection (1), the words “or vocations”, and in subsection (2), the words “113 or” and the words from “but those sections” to the end. In section 103— in subsection (1), the words “under Case I or II of Schedule D”, and in subsection (3), paragraphs (b) and (bb) and the words from “Paragraph (b) above shall” to the end. In section 104— in subsection (1), the words “under Case I or II of Schedule D”, and in subsection (3), the words “and (b)”. Sections 107 to 109. In section 109A— subsection (3), in subsection (4), the unnumbered paragraph beginning with “If any sum”, and in subsection (4A), the unnumbered paragraph beginning with “If any sum”. Section 110A and the italic cross-heading before it. In section 111, subsections (2) to (13). Sections 112 and 113. Section 121(1). In section 122— in subsection (1), the words “for the purposes of income tax, or as the case may be” and the words “year or” in both places where they occur, in subsection (2)(a), the words from “brought into account” to “may be,”, and subsection (4). Sections 127 and 127A. Section 128(1). In section 214(1)(a), the words “chargeable to tax under Case VI of Schedule D”. In section 231, in subsection (1) the words “or a person resident in the United Kingdom, not being a company”, and subsections (3) and (3AA). In section 231AA(1A), the second sentence. In section 231AB(1A), the second sentence. Sections 232 and 233. In section 249, subsections (4) to (7) and in subsection (8) the words from “and subsections (5)” onwards. Section 251(2) to (6). Sections 251A to 251D. In section 273, the words “, 617(3)”. Section 314. Section 322. Sections 324 to 327A. Sections 329 to 329AB. Section 331. Section 331A. Section 332(3). In section 332A, the words “and distributions by such trusts”. Section 333A. In section 333B(9), the definition of “section 333 business”. Section 347A(4) and (5). In section 349(4)— in the definition of “qualifying certificate of deposit” the words “as defined in section 56(5)”, and in paragraph (b) of the definition of “qualifying deposit right” the words “as defined in section 56(5)”. Section 349B(5). Section 368(4). In section 382(3), the words “under the provisions of the Income Tax Acts applicable to Case I or II of Schedule D”. In section 385(4)— the words “under Case I of Schedule D”, the words “under that Case” in both places where they occur. In section 386(1), the words “under Schedule D”. In section 388— in subsection (1), the words “under Schedule D”, in subsection (4), the words “under Schedule D”, and in that subsection, the words “under Case I of Schedule D” in both places where they occur. In section 399— subsections (1) and (1A), and in subsection (5), the words from “and the reference” to the end. In section 421, in subsection (1), paragraphs (c) and (d) and subsections (2) and (3). Section 434(1A). In section 437(1C), the word “and” at the end of paragraph (b). In section 477A, subsections (5) and (6) and in subsection (9) the words from “but” to the end of the subsection. Section 480C. In section 481, in subsection (5A)(c) the words “or 480C” and in subsection (6) the word “, 480C”. Section 486(5). In section 491— in subsection (4), the words “113 or”, subsection (5), and in subsection (10), the words “or vocation”. In section 503— in subsection (1), the words “in the United Kingdom”, and subsections (2) and (3). In section 504— subsection (4), in subsection (6), the words “year of assessment or” and the words “year or” wherever they occur, in subsection (7), the words “year of assessment or” and the words “year or” in both places where they occur, and in subsection (8), the words “year of assessment or”. In section 505(1)(c)(iia) the words “ IV or”. Section 514. In section 524— in subsection (2A), paragraph (a), in that subsection, in paragraph (b), the words “in the case of an election for the purposes of corporation tax”, subsection (4), and in subsection (6), the words “subsection (4) shall not apply, but”. In section 525— subsection (2), and in subsection (4), the words “(or, if he is dead, his personal representatives)” and paragraph (b) and the word “and” immediately preceding it Section 526(2). In section 528— subsection (2), in subsection (3), the words “as that provision applies for the purposes of corporation tax”, and in subsection (3A), the words “a person's or” and “479 or”. Section 529. Section 531(6). Section 539(8). In section 546C(8)— paragraph (a) and the word “or” at the end of it, and the words “year of assessment or”. In section 547— in subsection (1), paragraphs (a) and (c) to (e), and subsections (4A) to (7A) and (9) to (14). Sections 549 to 551. In section 552(1), the words “within the meaning of this Chapter”. In section 552A(5) the words “in relation to which this Chapter has effect and”. Section 553(6) to (9). Section 553A(3). In section 553C(4), paragraph (d) and the word “or” before it. Section 554. Section 556(1) and (3)(a). Section 557. Section 577(8A). Sections 580A to 580C. Section 581. Section 583. Section 584(6)(a) and (7). Section 585. In section 587(1), the words “, or total income,”. In section 588(5), the words “section 29(1) of the Management Act, or”. In section 591C(2), the words “under Case VI of Schedule D”. In section 602(1)(a), the words “under Case VI of Schedule D”. Section 617(4)(d) and (e). In section 650A(2), the words “under Case VI of Schedule D”. In section 658(5), the words “for himself or for any other person” and “, he”. Sections 660A and 660B. Section 660C(1) to (2). Sections 660D to 660G. Sections 677 and 678. Sections 682 and 682A. Section 688. In section 695— in paragraph (b) of subsection (4), the words from “and shall” to the end of the paragraph, and in subsection (6), the words “, for the purpose of computing his total income,”. In section 696— in subsection (6), the words from “and shall” to the end of the subsection, and in subsection (8), the words from the beginning to “this section”. In section 697(4), the words from “, and the residuary income” to the end of the subsection. Section 699. In section 699A— in subsection (1A), paragraph (b) and the word “or” immediately preceding it, and subsection (6). In section 700(5), the word “and” at the end of paragraph (a). In section 701(8), the word “and” at the end of paragraph (a) and the second sentence. In section 710(5), the word “and” at the end of paragraph (a). In section 714(2), the words “under Case VI of Schedule D”. In section 716(3), the words “under Case VI of Schedule D”. Section 730C. Section 740(4). In section 775(2), the words from “, and which is” to the end. In section 776(3)(a), the words from “, and which constitutes” to “period in which the gain is realised”. In section 779(13)(c), the words “392 or”. In section 781(4)(b), the words “392 or”. In section 817(2), the words “or employment”. In section 821(1), the words “in respect of those payments”. Section 824(8). In section 828(4), the word “324,”. In section 830(3), the words “income tax or”. In section 832(1), the definition of “Ulster Savings Certificates”. Schedule 4A. In Schedule 5— in paragraph 2, sub-paragraphs (3)(a), (4)(a) and (5) and, in sub-paragraph (6), the definitions of “commencement year” and “qualifying year of assessment”, and in paragraph 6, sub-paragraphs (2)(a), and (3)(a) and, in sub-paragraph (4), the definition of “qualifying year of assessment”. Schedule 5AA. Schedule 15A. In Schedule 15B— in paragraph 4(1) and (2), the words “under Case VI of Schedule D”, and paragraphs 7 to 9. In Schedule 27, in paragraph 3(1)(a)(i), the words “Case IV or”. In Schedule 30— in paragraph 5(6), paragraph (b) and the word “or” before it, in paragraph 5(8), the words “section 113 of this Act or”, in paragraph 5(11), the words “or vocation”, and paragraphs 18 and 18A.,
Employment Act 1988 (c. 19),In Schedule 3, paragraph 15.,
Finance Act 1988 (c. 39),Section 61(1)(a). In Schedule 3, paragraphs 2 and 3.,
Copyright, Designs and Patents Act 1988 (c. 48),In Schedule 7, paragraph 36(3).,
Finance Act 1989 (c. 26),In section 76(6C)(a), the words “of the Taxes Act 1988”. Section 109(4). Sections 112 and 113. In Schedule 9, paragraph 6(2)(a). In Schedule 12, in paragraph 1, the word “and” at the end of paragraph (a).,
Finance Act 1990 (c. 29),In section 25(9)(e), sub-paragraph (i) and the word “or” at the end of that sub-paragraph. Section 28(1) to (3). Section 29. In Schedule 7, paragraph 2. In Schedule 14, paragraphs 4(1) and 5.,
Enterprise and New Towns (Scotland) Act 1990 (c. 35),In Schedule 4, paragraph 15.,
Finance Act 1991 (c. 31),Section 70. In Schedule 7, paragraph 9.,
Social Security Contributions and Benefits Act 1992 (c. 4),In section 15— in subsection (1), the “and” at the end of paragraph (a), in subsections (2), (3) and (3A) the words “or gains” in each place where they occur, and subsection (4). In Schedule 2, in paragraphs 3(1), (4) and (5), 4, 5 and 7, the words “or gains” in each place where they occur. Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) In section 15— in subsection (1), the “and” at the end of paragraph (a), in subsections (2), (3) and (3A) the words “or gains” in each place where they occur, and subsection (4). In Schedule 2, in paragraphs 3(1), (4) and (5), 4, 5 and 7, the words “or gains” in each place where they occur.,
Taxation of Chargeable Gains Act 1992 (c. 12),In Schedule 10, in paragraph 14, sub-paragraphs (5), (16), (19)(a), in sub-paragraph (19)(b), the words “and “(2A)”” and “and “143(3)” respectively” and sub-paragraph (52).,
Finance ( No. 2) Act 1992 (c. 48),In section 19— in subsection (2), the words “550(3) and”, in subsection (3), the words “549(2)” and “699(2)”, and subsection (6). Section 59. Section 60. Schedule 10.,
Finance Act 1993 (c. 34),Section 77(3). Section 183(1). In Schedule 6, paragraphs 2, 6 and 7.,
Finance Act 1994 (c. 9),Sections 200 to 208. Section 216(1) and (4). Section 219(5). In Schedule 9, paragraph 1. In Schedule 20— paragraphs 1 to 10, in paragraph 11(1), the words “Subject to paragraph 12(2) below,” and paragraphs 12 and 13.,
Finance Act 1995 (c. 4),In section 55(8), paragraph (b) and the word “and” before it. Section 56. Sections 62 and 63. Section 64. Section 65. Section 76(2) and (3). Section 122. Section 124. Section 125(2) and (3). Section 145(2). In Schedule 6, paragraphs 17 and 38. Schedule 12. In Schedule 17— paragraphs 2, 5, 6, 8, 9, 11 and 16, in paragraph 17, sub-paragraph (2)(a) and the word “and” at the end and sub-paragraphs (3) and (4), and paragraphs 18, 19, 21, 23, 30 and 32. In Schedule 22, paragraphs 2, 4, 6, 8 to 10 and 18 to 20.,
Finance Act 1996 (c. 8),Section 102. In section 122— subsections (3) to (5), and subsection (7)(a). Section 128(3) and (4). Section 143. Section 150. In section 154— subsection (4), and in subsection (6), the words “income tax or”. In Schedule 6— paragraphs 6, 7 and 9, and in paragraph 13, the words “549(2)” and “699(2)”. In Schedule 7— paragraph 15, and in paragraph 23(a), the words “, (4)(b)”. Schedule 13. In Schedule 14, paragraph 9. In Schedule 18— paragraph 10, and in paragraph 17, in each of sub-paragraphs (1) and (2), the word “10,”. In Schedule 20, paragraphs 3, 12, 33(6) and 34. In Schedule 21, paragraphs 1, 11, 15(4), 16 and 47. Schedule 26. In Schedule 38, paragraph 8. In Schedule 40, paragraph 7.,
Income Tax (Furnished Accommodation) (Basic Amount) Order 1996 ( S.I. 1996/ 2953),The whole Order.,
Finance Act 1997 (c. 16),In section 80, subsections (1) to (4), in subsection (6) the words “Subject to subsection (7) below,” and “and Schedule 11 to this Act” and subsection (7). In Schedule 7, paragraphs 8(2)(a) and 12(3). Schedule 11.,
Finance ( No. 2) Act 1997 (c. 58),Section 22(5). Section 24(10). Section 30(2)(a), (5)(a) and (6). In Schedule 4— paragraphs 4, 5, 6 and 10, paragraph 11(1)(b) and the word “and” immediately preceding it, and paragraphs 13, 14, 16(3), 17, 20(2)(b) and 27.,
Finance Act 1998 (c. 36),Section 42(4). Section 43. Section 75. Section 76(1), (2), (4) and (5). Section 78. Section 99(1), (4) and (5). In Schedule 5, paragraphs 23, 24, 45 and 63(4). In Schedule 7, in paragraph 1— the words from “60(1) and (2) twice” to “68(1)”, the words “77(1) and (2)(a)(i),”, the words “80(10), 82(1) and (5),”, the word “96(7),”, the words “107, 109(1)(b),” the words from “110A(1)” to “113(1),”, in the entry relating to section 368, the words “and (4)(a)”, in the entry relating to section 491, the word “(5),” the words from “556(3)(a)” to “(2)(a), (b) and (c),” the word “730C(1),” and in the entry relating to paragraph 6 of Schedule 5, the words “(4) meaning of “qualifying year of assessment””. In Schedule 14— paragraph 1(2), (3), (6), (7), (8), (9) and (10), and paragraph 7(1), (2) and (4). In Schedule 19, paragraph 13(7).,
Finance Act 1999 (c. 16),Section 22(8) and (9)(a) and (b). Section 60. Section 64. Section 65(1) to (6). Section 70. In Schedule 6, paragraph 6 and the italic cross-heading before it.,
Commonwealth Development Corporation Act 1999 (c. 20),In Schedule 3, paragraph 6(4).,
Finance Act 2000 (c. 17),Section 33. Section 41(6). Section 44(1) to (3). Section 45. Sections 84 and 85. Section 87. In Schedule 13, paragraph 26. Schedule 23.,
Capital Allowances Act 2001 (c. 2),Section 106(4). Section 108(4). Section 112(5). Section 115(3). Section 122(3). Section 125(5). In Schedule 2, paragraph 86. In Schedule 3, paragraph 114.,
Finance Act 2001 (c. 9),Section 71(1) and (2). Section 73(2)(a) and (3). In Schedule 21, paragraph 4(1). Part 1 of Schedule 24. In Schedule 28— paragraph 11(5) and (6), paragraphs 13 to 15, and paragraph 17(3).,
Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 ( S.I. 2001/ 3629),Articles 19 to 21, 48 and 91.,
Finance Act 2002 (c. 23),In section 103(4)(f), the words “, and in Schedule 23, paragraphs 2(1), 3(1) and (3) and 5”. Section 104. In Schedule 16, in paragraph 27(2), the words “under Case VI of Schedule D”. In Schedule 22— paragraph 9(3), paragraphs 11 and 12, paragraph 13(3), (4) and (6), paragraph 14, and in paragraph 17, sub-paragraph (2)(a) and, in sub-paragraph (3), the words “9ZA or” and “personal, trustee or”. In Schedule 27, paragraphs 3(1), 4(1) and 14.,
Income Tax (Earnings and Pensions) Act 2003 (c. 1),In section 399(1)(b), the words “under Case VI of Schedule D”. Section 493(1), (2) and (4). In section 515— subsection (1)(a), and in subsection (2), the word “and” at the end of paragraph (a). In Schedule 3, paragraph 24(2). In Schedule 6, paragraphs 9, 10, 34, 40, 44, 47(3), 49, 53, 54, 56, 57, 65, 66, 87(3) and 120.,
Finance Act 2003 (c. 14),Section 151(2)(b). In section 153(1)(a), the word “547(6A)”. Sections 175 and 176. In Schedule 24, in paragraph 9(1), the definition of “for tax purposes”. In Schedule 34— paragraph 7(2), (4), (5), (6), (7), (8), (9), (10), (11) and (12), paragraph 9(2), paragraph 10, and paragraphs 12 and 13. In Schedule 35, paragraphs 2 and 3. Schedule 36. In Schedule 39, paragraphs 1 to 4, 5(1) to (3) and 6.,
Courts Act 2003 (c. 39),Section 100(2) and (3).,
Finance Act 2004 (c. 12),Sections 97 to 100. Sections 103 and 104. Section 105(4) and (5). Section 106. Section 138. Section 140. Section 143. Section 147(3), (5) and (6). In section 280(1), the word “and” before the definition of “ ITEPA 2003”. In Schedule 4, paragraphs 1 and 3. In Schedule 17, paragraph 10(1). In Schedule 19, paragraph 2. In Schedule 24, paragraph 1(3). In Schedule 35, paragraphs 5, 24, 28 and 51.,
Pensions Act 2004 (c. 35),In Schedule 3, in the second column, in the entry relating to the Commissioners of Inland Revenue or their officers, the word “or” before paragraph (e). In Schedule 8, in the second column, in the entry relating to the Commissioners of Inland Revenue or their officers, the word “or” before paragraph (e).,
 FA followed by a year,The Finance Act of that year,
F(No.2)A followed by a year,The Finance (No.2) Act of that year.,
. . .,. . .,
. . .,. . .,
. . .,. . .,
. . .,. . .,
TMA 1970,The Taxes Management Act 1970 (c. 9),
. . .,. . .,
IHTA 1984,The Inheritance Tax Act 1984 (c. 51),
ICTA,The Income and Corporation Taxes Act 1988 (c. 1),
. . .,. . .,
. . .,. . .,
. . .,. . .,
TCGA 1992,The Taxation of Chargeable Gains Act 1992 (c. 12),
. . .,. . .,
. . .,. . .,
. . .,. . .,
VATA 1994,The Value Added Tax Act 1994 (c. 23),
. . .,. . .,
. . .,. . .,
. . .,. . .,
. . .,. . .,
FISMA 2000,The Financial Services and Markets Act 2000 (c. 8),
. . .,. . .,
CAA 2001,The Capital Allowances Act 2001 (c. 2),
. . .,. . .,
. . .,. . .,
ITEPA 2003,The Income Tax (Earnings and Pensions) Act 2003 (c. 1),
. . .,. . .,
 ITA 2007,The Income Tax Act 2007,
 CTA 2009,The Corporation Tax Act 2009,
 CTA 2010,The Corporation Tax Act 2010,
 TIOPA 2010,The Taxation (International and Other Provisions) Act 2010,
 abandonment guarantee (in Chapter 16A of Part 2),section 225N(6),
absolute interest (for the purposes of Chapter 6 of Part 5),section 650(1),
. . .,. . .,
accounting period, section 1119 of CTA 2010  and Chapter 2 of Part 2 of CTA 2009 ,
acquisition expenditure (in Chapter 9 of Part 2),section 130(3),
 additional rate,section 6(2) of ITA 2007 (as applied by section 989 of that Act),
adjustment expense (in Chapter 17 of Part 2),section 228(3),
adjustment expense (in Chapter 7 of Part 3),section 330(3),
adjustment income (in Chapter 17 of Part 2),section 228(2),
adjustment income (in Chapter 7 of Part 3),section 330(2),
the administration period (in Chapter 6 of Part 5),section 653(1),
the aggregate income of the estate (for the purposes of Chapter 6 of Part 5),section 664(1),
the amount of premiums paid (in Chapter 9 of Part 4),section 545(3),
 animal (in Chapter 16ZA of Part 2),section 225ZG,
animal (in Chapter 8 of Part 2),section 112(1),
animal being added to a herd (in Chapter 8 of Part 2),section 112(6),
animals in a herd or part of a herd (for the purposes of Chapter 8 of Part 2),section 112(3) to (5),
assignment (in the application of the Act to Scotland),section 1008(1) of ITA 2007,
assignment (of part or share in rights under a policy or contract) (in Chapter 9 of Part 4),section 505(2),
assignment (of whole of rights under a policy or contract) (in Chapter 9 of Part 4),section 505(2),
assumed income entitlement (for the purposes of Chapter 6 of Part 5),section 665(2), (3),
authorised unit trust,section 989 of ITA 2007,
averaging claim (in Chapter 16 of Part 2),section 221(1),
bank arrangement (in Chapter 4 of Part 6),section 704(4)(a),
the basic amount (in relation to estate income) (in Chapter 6 of Part 5),section 656(4),
basic rate,section 6(2) of ITA 2007 (as applied by section 989 of that Act),
basic relieving amount by reference to a taxed receipt (in Chapter 4 of Part 3),sections 288(4), 289(2), (4),
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .,
body of persons,section 989 of ITA 2007,
 bonus share capital (in Chapter 3 of Part 4),section 414A(1),
building society,section 989 of ITA 2007,
building society arrangement (in Chapter 4 of Part 6),section 704(5)(a),
calculation event (in Chapter 9 of Part 4),section 491(4),
capital allowance,section 989 of ITA 2007,
capital cost of patent rights (in Chapter 2 of Part 5),section 588(4),
capital redemption policy (in Chapter 9 of Part 4),section 473(2),
capital sums (in Chapter 2 of Part 5),section 608,
capital sums included in the proceeds of sale (in relation to the exchange of property) (in Chapter 2 of Part 5),section 605(5),
caravan,section 875,
 the cash basis (in Part 2), section 24A ,
 the cash basis (in Part 3),section 271D,
certified master version (in Chapter 9 of Part 2),section 132(3),
certified SAYE savings arrangement (in Chapter 4 of Part 6),section 703(1),
chargeable event (in Chapter 9 of Part 4),section 484,
 chargeable period (in Chapter 16A of Part 2),section 225E,
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .,
charitable trust ..., paragraph 1 of Schedule 6 to FA 2010 ),
charity, paragraph 1 of Schedule 6 to FA 2010 ,
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .,
claim,section 878(3),
close company, Chapter 2 of Part 10 of CTA 2010 ,
. . .,. . .,
company,section 992 of ITA 2007,
company (for all purposes in the Income Tax Acts),section 863(2)(c),
connected (in the context of “connected person” or one person being “connected” with another),section 993 of ITA 2007 (see section 878(5) of this Act),
consideration received for disposal of know-how (for purposes of Chapter 14 of Part 2),section 192(3), (4),
contract of insurance (in Chapter 9 of Part 4),section 545(1),
 contributing participator (in Chapter 16A of Part 2),section 225R(3),
control . . .,section 995 of ITA 2007 (see section 878(6) of this Act),
conversion of an interest-bearing corporate security into corporate strips of the security (for the purposes of Chapter 8 of Part 4),sections 452C and 452D,
corporate strip (for the purposes of Chapter 8 of Part 4),section 452E,
corporation tax receipt (in Chapter 4 of Part 3),section 296(1),
coupons (in Chapter 13 of Part 4),section 571(3),
deeply discounted security (for the purposes of Chapter 8 of Part 4),sections 430 to 443(1),
 the defaulter (in Chapter 16A of Part 2),section 225R(3),
 default payment (in Chapter 16A of Part 2),section 225R(3),
deposit rights (in Chapter 11 of Part 4),section 552,
 designated area (in Chapter 16A of Part 2),section 225E,
discretionary interest (for the purposes of Chapter 6 of Part 5),section 650(3),
disposal of a deeply discounted security (in Chapter 8 of Part 4),section 437(1),
distribution,section 989 of ITA 2007,
 the dividend additional rate,section 8(3) of ITA 2007 (as applied by section 989 of that Act),
the dividend ordinary rate,section 8(1) of ITA 2007 (as applied by section 989 of that Act),
the dividend trust rate,section 9(2) of ITA 2007 (as applied by section 989 of that Act),
the dividend upper rate,section 8(2) of ITA 2007 (as applied by section 989 of that Act),
dividends (in Chapter 3 of Part 4),section 382(4),
dividends (in Chapter 4 of Part 4),section 402(4),
election,section 878(3),
employment income,section 7(2) of ITEPA 2003,
 entering the cash basis (in Chapter 17A of Part 2),section 240B,
estate (in Chapter 6 of Part 5),section 649(2),
estate income (in Chapter 6 of Part 5),section 649(2),
estate in land (in relation to any land in Scotland),section 1008(1) of ITA 2007,
European authorised institution (in Chapter 4 of Part 6),section 704(6),
European authorised institution arrangement (in Chapter 4 of Part 6),section 704(6),
excess event (in Chapter 9 of Part 4),section 491(4),
excluded indexed security (in Chapter 8 of Part 4),section 433(1),
the exemption condition (in Chapter 6 of Part 6),section 713(3),
farmers (in Chapter 8 of Part 2),section 111(3),
farming,section 996 of ITA 2007,
 farming trade (in Chapter 16ZA of Part 2),section 225ZG,
film (in Chapter 9 of Part 2),section 131,
final insurance year (in Chapter 9 of Part 4),section 499(4), (5),
the final tax year (in Chapter 6 of Part 5),section 653(3),
firm,sections 847(1) and 863,
firm (for all purposes in the Income Tax Acts),section 863(2)(a),
for accounting purposes,section 997 of ITA 2007,
foreign capital redemption policy (in Chapter 9 of Part 4),section 476(3),
 foreign employment election,section 989 of ITA 2007 (and see section 41M of ITEPA 2003),
foreign estate (in Chapter 6 of Part 5),section 651(1),
 foreign gain claim,section 989 of ITA 2007 (and see paragraph 1 of Schedule D1 to TCGA 1992),
foreign holdings (in Chapter 13 of Part 4),section 571(1),
 foreign income claim,section 989 of ITA 2007 (and see section 845A of this Act),
foreign institution (in Chapter 9 of Part 4),section 468(5),
foreign policy of life insurance (in Chapter 9 of Part 4),section 476(3),
forestry,section 996(3) of ITA 2007,
. . .,. . .,
. . .,. . .,
FOTRA security (in Chapter 6 of Part 6),section 713(2),
friendly society (in Chapter 9 of Part 4),section 545(1),
. . .,. . .,
generally accepted accounting practice,section 997 of ITA 2007,
generating income from land (in Chapter 3 of Part 3),sections 266 and 267,
gilt-edged security,section 153(1),
grossing up,section 998 of ITA 2007,
group life policy (in Chapter 9 of Part 4),section 480(2),
 the guarantor (in Chapter 16A of Part 2),section 225N(6),
herd (in Chapter 8 of Part 2),section 112(1),
herd basis election (in Chapter 8 of Part 2),section 111(1),
herd basis rules (in Chapter 8 of Part 2),section 111(2),
higher rate,section 6(2) of ITA 2007 (as applied by section 989 of that Act),
houseboat,section 878(1),
 in accordance with GAAP (in Part 3),section 271B,
income,section 878(1),
income arising under a settlement (in Chapter 5 of Part 5),section 648,
income arising under the settlement (in relation to a settlor) (in Chapter 5 of Part 5),section 644(3)(b),
income period (in Chapter 2 of Part 7),section 805(2) and (3),
individual's limit (in Chapter 1 of Part 7),section 789,
individual's limit (in Chapter 2 of Part 7),section 808,
 individual's property allowance (in Chapter 2 of Part 6A,section 783BD,
 individual's trading allowance (in Chapter 1 of Part 6A),section 783AD,
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .,
institutional arrangement (in Chapter 4 of Part 6),section 704(3),
insurance company (in Chapter 9 of Part 4),section 545(1),
insurance year (in Chapter 9 of Part 4),section 499(1), (3), (5),
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .,
 interest,section 564M of ITA 2007,
interest (in Chapter 4 of Part 6),section 702(4),
international accounting standards,section 997 of ITA 2007,
interest-bearing corporate security (for the purposes of Chapter 8 of Part 4),section 452B,
investment plan regulations (in Chapter 3 of Part 6),section 694(2),
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .,
keeping a production herd (in Chapter 8 of Part 2),section 111(4),
know-how (in Chapter 14 of Part 2),section 192(1), (2),
know-how (in Chapter 2 of Part 5),section 583(4), (5),
lease (in Part 3),section 364(1),
letting (in Chapter 1 of Part 7),section 802,
life annuity (in Chapter 9 of Part 4),section 473(2),
limited interest (for the purposes of Chapter 6 of Part 5),section 650(2),
linked savings arrangement (in Chapter 4 of Part 6),section 703(2),
local authority,section 999 of ITA 2007,
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .,
market gardening,section 996(5) of ITA 2007,
market value (in Chapter 8 of Part 4),section 460(3),
market value (in Chapter 9 of Part 4),section 545(1),
mature (in relation to female animals) (for the purposes of Chapter 8 of Part 2),section 113(5),
members of a company (for all purposes in the Tax Acts),section 863(2)(d),
members of a firm (for all purposes in the Income Tax Acts),section 863(2)(b),
mineral lease or agreement (in Chapter 8 of Part 3),section 341(1),
mineral royalties (in Chapter 8 of Part 3),sections 341(2), 342, 343,
 miscellaneous income (in Chapter 1 of Part 6A),section 783AB,
mortgage (in the application of the Act to Scotland),section 879(1),
national savings arrangement (in Chapter 4 of Part 6),section 704(2),
non-charitable trust (in Chapter 9 of Part 4),section 545(1),
non-trade business (in Chapter 3 of Part 5),section 609(1),
non-UK resident (and references to a non-UK resident or a non-UK resident person),section 989 of ITA 2007,
normal self-assessment filing date,section 989 of ITA 2007,
notice,section 989 of ITA 2007,
 oil (in Chapter 16A of Part 2),section 225E,
oil and gas exploration and appraisal,section 1003 of ITA 2007,
 oil extraction activities (in Chapter 16A of Part 2),section 225A,
 oil field (in Chapter 16A of Part 2),section 225E,
 oil rights (in Chapter 16A of Part 2),section 225B,
option (in Chapter 12 of Part 4),section 558(2),
ordinary share capital,section 989 of ITA 2007,
original master version (in Chapter 9 of Part 2),section 132(1), (2),
 OTA 1975 (in Chapter 16A of Part 2),section 225E,
. . .,. . .,
. . .,. . .,
overseas life assurance business (in Chapter 9 of Part 4),section 476(3),
 the overseas part,section 989 of ITA 2007,
overseas property business,Chapter 2 of Part 3,
overseas property income (in Chapter 11 of Part 3),section 358,
part surrender or assignment event (in Chapter 9 of Part 4),section 491(4),
 participator (in Chapter 16A of Part 2),section 225E,
patent rights (in Chapter 2 of Part 5),section 587(4),
period of account,section 989 of ITA 2007,
permanent establishment, Chapter 2 of Part 24 of CTA 2010 (as applied by section 989 of ITA 2007),
. . .,. . .,
person creating trusts (for the purposes of Chapter 9 of Part 4),section 465(6),
personal portfolio bond (in Chapter 9 of Part 4),sections 516, 517,
personal portfolio bond event (in Chapter 9 of Part 4),section 491(4),
personal representatives,section 989 of ITA 2007,
plan managers (in Chapter 3 of Part 6),section 696(2),
policy (in Chapter 9 of Part 4),section 545(1),
post-cessation receipt (in Part 2),sections 246 and 247,
post-cessation receipt (in Chapter 10 of Part 3),sections 353 and 354,
preliminary expenditure (in Chapter 9 of Part 2),section 130(6),
premises (in Part 3),section 364(2),
premium (in Chapter 4 of Part 3),section 307(1), (3),
premium (in Chapter 9 of Part 4),section 545(2),
the price (in relation to the exchange of know-how) (in Chapter 14 of Part 2),section 192(6),
the price (in relation to the exchange of property) (in Chapter 2 of Part 5),section 605(4),
proceeds of sale (in relation to the exchange of know-how) (in Chapter 14 of Part 2),section 192(6),
proceeds of sale (in relation to the exchange of property) (in Chapter 2 of Part 5),section 605(4),
production expenditure (in Chapter 9 of Part 2),section 130(2),
production herd (in Chapter 8 of Part 2),section 112(1), (2),
production herd (of the same class) (for the purposes of Chapter 8 of Part 2),section 113(2),
profits from a trade, profession or vocation (for the purposes of Chapter 16 of Part 2),section 221(4), (5),
profits or gains,section 989 of ITA 2007,
any prohibitive rule (in Chapter 9 of Part 2),section 130(7),
property business,section 263(6),
property comprised in a settlement (in relation to a settlor) (in Chapter 5 of Part 5),section 644(3)(a),
property or rights held on trust or on trusts (in the application of the Act to Scotland),section 1008(2) of ITA 2007,
provider (in relation to a bank arrangement) (in Chapter 4 of Part 6),section 704(4)(b),
provider (in relation to a building society arrangement) (in Chapter 4 of Part 6),section 704(5)(b),
provider (in relation to a European authorised institution arrangement) (in Chapter 4 of Part 6),section 704(6),
provides foster care (and related expressions) (in Chapter 2 of Part 7),section 806,
 provides qualifying care (in Chapter 2 of Part 7),section 805A,
 provides shared lives care (in Chapter 2 of Part 7),section 806A,
public body (in Chapter 2 of Part 5),section 603(2),
purchased life annuity (in Chapter 7 of Part 4),section 423,
 qualifying care receipts (in Chapter 2 of Part 7),section 805,
 qualifying care relief (in Chapter 2 of Part 7),section 803(1),
qualifying distribution,section 989 of ITA 2007,
 qualifying new resident,section 989 of ITA 2007 (and see section 845B of this Act),
qualifying policy,section 989 of ITA 2007,
qualifying trade, profession or vocation (in Chapter 16 of Part 2),section 221(2),
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .,
receipt period (of a receipt) (for the purposes of Chapter 4 of Part 3),sections 288(6), 296(3),
receipts and expenses (in the context of the calculation of the profits of a trade, profession or vocation or of a property business) (in the Income Tax Acts),section 27 (including as applied by section 272),
recognised futures exchange,section 558(3),
recognised stock exchange,section 1005 of ITA 2007,
reduction under section 288 by reference to a taxed receipt (in Chapter 4 of Part 3),section 290(6),
reduction under section 37(2) or (3) of ICTA by reference to an amount chargeable on the superior interest (in Chapter 4 of Part 3),section 297(2),
registered pension scheme,section 150(2) of FA 2004 (as applied by section 989 of ITA 2007),
related (in relation to a policy) (in Chapter 9 of Part 4),section 491(6),
related transactions (in Chapter 12 of Part 4),section 566,
relevant allowance (in Chapter 1 of Part 7),section 802,
relevant balancing charge (in Chapter 1 of Part 7),section 802,
relevant foreign income,section 830,
 relevant income (in Chapter 1 of Part 6A),section 783AC,
 the relevant participator (in Chapter 16A of Part 2),section 225N(6),
relevant period (in Chapter 9 of Part 2),section 133,
the relevant profits (in Chapter 16 of Part 2),section 221(1), (4), (5),
 relevant property business (in Chapter 2 of Part 6A),section 783BA,
 relevant property income (in Chapter 2 of Part 6A),section 783BC,
relevant telecommunication right (in Chapter 10 of Part 2),section 146,
 relevant trade (in Chapter 1 of Part 6A),section 783AA,
 relievable receipts (in Chapter 2 of Part 6A),section 783BB,
rent receivable for a UK electric-line wayleave (in Chapter 9 of Part 3),section 345,
rent receivable in connection with a UK section 12(4) concern (in Chapter 8 of Part 3),section 336,
rent (in Chapter 8 of Part 3),section 336(3),
rent (in Chapter 9 of Part 3),section 345(3),
rent-a-room receipts (in Chapter 1 of Part 7),section 786,
rent-a-room relief (in Chapter 1 of Part 7),section 784,
residence (in Chapter 1 of Part 7),section 787,
 residence (in Chapter 2 of Part 7),section 806B,
the residuary income of the estate (for the purposes of Chapter 6 of Part 5),section 666(1),
retail prices index,section 989 of ITA 2007,
return from one or more disposals (in Chapter 12 of Part 4),section 561(1),
reversion (in the application of Chapter 4 of Part 3 to Scotland),section 307(3),
 ring fence income (in Chapter 16A of Part 2),section 225C,
 ring fence trade (in Chapter 16A of Part 2),section 225D,
sale of an animal (for the purposes of Chapter 8 of Part 2),section 113(3),
sale of know-how (for purposes of Chapter 14 of Part 2),sections 192(5),
sale of property (in Chapter 2 of Part 5),sections 605(1), 606(1),
sale or transfer of trading stock (in Chapter 12 of Part 2),section 174(3),
sale proceeds of an animal (for the purposes of Chapter 8 of Part 2),section 113(4),
 Scottish additional rate,section 6A of ITA 2007 (as applied by section 989 of that Act,
Scottish basic rate,section 6A of ITA 2007 (as applied by section 989 of that Act,
Scottish higher rate,section 6A of ITA 2007 (as applied by section 989 of that Act,
Scottish taxpayer,section 989 of ITA 2007,
. . .,. . .,
. . .,. . .,
settlement (in Chapter 5 of Part 5),section 620,
settlor (in Chapter 5 of Part 5),section 620(1),
settlor (for the purposes of Chapter 9 of Part 4),section 465(6),
share (in Chapter 8 of Part 4),section 460(1),
share of residuary income of estate (for the purposes of Chapter 6 of Part 5),section 667,
short-term lease (in Chapter 4 of Part 3),section 276(6),
 split year,section 989 of ITA 2007,
 starting rate for savings,section 7 of ITA 2007 (as applied by section 989 of that Act),
starting rate limit for savings,section 12 of ITA 2007 (as applied by section 989 of that Act),
statutory insolvency arrangement (in Part 2),section 259,
stepchild,section 246 of the Civil Partnership Act 2004 (as applied by section 989 of ITA 2007),
stock dividend income (in Chapter 5 of Part 4),section 409(2),
strip (in Chapter 8 of Part 4),section 444,
substantial part of a herd (for purposes of Chapter 8 of Part 2),section 113(6),
surrender (in the application of the Act to Scotland),section 1008(1) of ITA 2007,
tax advantage (in Chapter 8 of Part 4),section 460(2),
tax year,section 4(2) of ITA 2007 (as applied by section 989 of that Act),
the tax year 2005-06 etc.,section 4(4) of ITA 2007 (as applied by section 989 of that Act),
taxed lease (in Chapter 4 of Part 3),section 287(4),
taxed receipt (in Chapter 4 of Part 3),section 287(4),
taxpayer (in Chapter 16 of Part 2),section 221(1),
 the farmer (in Chapter 16ZA of Part 2),section 225ZG,
 total compensation profit (in Chapter 16ZA of Part 2,section 225ZB,
total income,section 23 of ITA 2007 (as applied by section 989 of that Act),
total qualifying care receipts (in Chapter 2 of Part 7),section 807,
total rent-a-room amount (in Chapter 1 of Part 7),section 788,
trade,section 989 of ITA 2007,
 trading stock (in relation to a trade) (in Chapter 11A of Part 2),section 172A,
trading stock (in relation to a trade) (in Chapter 12 of Part 2),section 174,
transfer of work in progress (in Chapter 12 of Part 2),section 183(2),
trust rate,section 9(1) of ITA 2007 (as applied by section 989 of that Act),
trusts an individual created (for the purposes of Chapter 9 of Part 4),section 465(6),
UK estate (in Chapter 6 of Part 5),section 651(1),
 the UK part,section 989 of ITA 2007,
UK property business,Chapter 2 of Part 3,
UK resident (and references to a UK resident or a UK resident person),section 989 of ITA 2007,
Ulster Savings Certificates,section 693(7),
unit holder,section 989 of ITA 2007,
unit trust scheme,section 1007 of ITA 2007,
United Kingdom,section 1013 of ITA 2007,
unreduced amount (of a taxed receipt) (in Chapter 4 of Part 3),sections 290(2) to (4), 296(4) to (6),
unused amount (of a taxed receipt) (for the purposes of Chapter 4 of Part 3),section 290(1), (5),
venture capital trust,section 989 of ITA 2007,
within the charge to tax,section 1009 of ITA 2007,
woodlands,section 996(4) of ITA 2007,
work in progress (in Chapter 12 of Part 2),section 183(1),