SCHEDULES
SCHEDULE 4Index of defined expressions
Words in Sch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 275 (with Sch. 9 paras. 1-9, 22)
Words in Sch. 4 inserted (8.4.2010 with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 7 para. 4
Words in Sch. 4 inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 9(2)
Words in Sch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 223 (with Sch. 9 paras. 1-9, 22)
Sch. 4 entries inserted (17.7.2012) (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 18(2)
Words in Sch. 4 inserted (with effect in accordance with s. 21(4) of the amending Act) by Finance Act 2015 (c. 11), s. 21(3)
Words in Sch. 4 inserted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 15
Words in Sch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 261 (with Sch. 9 paras. 1-9, 22)
Word in Sch. 4 substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 9(3)
Words in Sch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 286 (with Sch. 9 paras. 1-9, 22)
Words in Sch. 4 omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 24(a)
Words in Sch. 4 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 32
Words in Sch. 4 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 572(a)(i), Sch. 3 Pt. 1 (with Sch. 2)
Words in Sch. 4 omitted (8.3.2012) (with effect in accordance with art. 17 of the commencing S.I.) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 23(7)(a)(i), 34(2); S.I. 2012/736, art. 17
Words in Sch. 4 substituted (8.3.2012) (with effect in accordance with art. 17 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 23(7)(a)(ii), 34(2); S.I. 2012/736, art. 17
Words in Sch. 4 substituted (8.3.2012) (with effect in accordance with art. 17 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 23(7)(b), 34(2); S.I. 2012/736, art. 17
Words in Sch. 4 inserted (8.4.2010 with effect in accordance with Sch. 12 para. 15(1) of the amending Act) by Finance Act 2010 (c. 13), Sch. 12 para. 12(2)
Words in Sch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 72 (with Sch. 9 paras. 1-9, 22)
Words in Sch. 4 inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 572(b) (with Sch. 2)
Words in Sch. 4 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(5)(a)
Words in Sch. 4 inserted (17.7.2012) (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 18(3)
Words in Sch. 4 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(20)(a) (with reg. 32)
Words in Sch. 4 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(20)(b) (with reg. 32)
Words in Sch. 4 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(20)(c) (with reg. 32)
Words in Sch. 4 inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Finance Act 2016 (c. 24), s. 6(22)(24); S.I. 2016/1161, regs. 2, 3
Words in Sch. 4 inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 24(b)
Words in Sch. 4 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(5)(b)
Words in Sch. 4 omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 24(c)
Words in Sch. 4 inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 9(4)
Words in Sch. 4 inserted (13.10.2011) (with effect in accordance with s. 42(7)(8) of the amending Act) by Finance Act 2011 (c. 11), s. 42(5)(6); S.I. 2011/2459, art. 2
Words in Sch. 4 inserted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by Finance Act 2008 (c. 9), Sch. 1 para. 36(2)
Words in Sch. 4 substituted (6.4.2011) (with effect in accordance with Sch. 2 paras. 6, 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 4(2); S.I. 2011/662, art. 2
Word in Sch. 4 substituted (6.4.2011) (with effect in accordance with Sch. 2 paras. 6, 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 4(3); S.I. 2011/662, art. 2
Words in Sch. 4 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(20)(d) (with reg. 32)
Words in Sch. 4 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 572(a)(ii), Sch. 3 Pt. 1 (with Sch. 2)
Words in Sch. 4 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(20)(e) (with reg. 32)
Words in Sch. 4 inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 9(5)
Word in Sch. 4 substituted (8.4.2010 with effect in accordance with Sch. 12 para. 15(1) of the amending Act) by Finance Act 2010 (c. 13), Sch. 12 para. 12(3)
Words in Sch. 4 inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 24(d)
Word in Sch. 4 substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(a), 21
Word in Sch. 4 substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(b), 21
Words in Sch. 4 inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 108
Words in Sch. 4 substituted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(3), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 4(4); S.I. 2011/662, art. 2
Words in Sch. 4 omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 63(19)
Words in Sch. 4 inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(c), 21
Word in Sch. 4 substituted (6.4.2019) by Finance Act 2018 (c. 3), Sch. 5 paras. 3(f), 13; S.I. 2018/931, reg. 4(a)
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. 112(2) (with Sch. 5)
Words in Sch. 4 inserted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 112(3) (with Sch. 5)
Words in Sch. 4 omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 24(e)
Sch. 4 entry omitted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 1 para. 36(4)
Sch. 4 entry repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 721, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
Words in Sch. 4 inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Finance Act 2016 (c. 24), s. 6(22)(24); S.I. 2016/1161, regs. 2, 3
Words in Sch. 4 inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(12)(17)
Words in Sch. 4 inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Finance Act 2016 (c. 24), s. 6(22)(24); S.I. 2016/1161, regs. 2, 3
Words in Sch. 4 omitted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(14)(a)(15), 72(3); S.I. 2016/1161, regs. 2, 3
Words in Sch. 4 inserted (with effect in accordance with Sch. 38 para. 12 of the amending Act) by Finance Act 2014 (c. 26), Sch. 38 para. 11
Word in Sch. 4 substituted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(14)(b)(15), 72(3); S.I. 2016/1161, regs. 2, 3
Words in Sch. 4 inserted (6.4.2018) by virtue of The Scottish Rates of Income Tax (Consequential Amendments) Order 2018 (S.I. 2018/459), arts. 1(2), 6(9)
Words in Sch. 4 inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(14)(c)(15), 72(3); S.I. 2016/1161, regs. 2, 3
Words in Sch. 4 inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(14)(d)(15), 72(3); S.I. 2016/1161, regs. 2, 3
Words in Sch. 4 inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(15)
Words in Sch. 4 substituted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by Finance Act 2008 (c. 9), Sch. 1 para. 36(3)
Word in Sch. 4 substituted (8.4.2010 with effect in accordance with Sch. 12 para. 15(1) of the amending Act) by Finance Act 2010 (c. 13), Sch. 12 para. 12(4)
Words in Sch. 4 inserted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by Finance Act 2009 (c. 10), Sch. 25 para. 9(6)(7)
Words in Sch. 4 inserted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by Finance Act 2009 (c. 10), Sch. 25 para. 9(6)(8)
Words in Sch. 4 inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 9(11), 14, 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)
F39accountancy rental earnings (in Part 11A) | section 614AB(1) |
F39accountancy rental excess (in Chapter 2 of Part 11A) | section 614BH(1) to (4) |
F39accountancy rental excess (in Chapter 3 of Part 11A) | section 614BH(1) to (4), as it has effect as a result of section 614CD |
accounting period (in relation to a deposit-taker who is not a company) (in Chapter 15 of Part 15) | section 948(1) |
F16accounts (in Chapter 5B of Part 13) | section 809BZQ |
accreditation period (in Part 7) | section 342(1) |
accrued income losses (in Part 12) | section 615(4) |
accrued income profits (in Part 12) | section 615(2) |
accumulated or discretionary income (in Chapter 3 of Part 9) | section 480 |
F2acquisition value of a qualifying investment (in Chapter 3 of Part 8) | section 438A |
Act | section 1018 |
F41additional rate | F41section 6(2) (as applied by section 989) |
adjusted net income (in Chapters 2 and 3 of Part 3) | section 58 |
F26alternative finance arrangements (in Part 10A | section 564A(2) |
F26alternative finance return (in Part 10A) | sections 564I to 564L |
arrangements (in Part 5) | section 257(1) |
F12arrangements (in Part 5A) | section 257HJ(1) |
arrangements (in Chapter 2 of Part 9) | section 465(8) |
F16arrangements (in Chapter 5B of Part 13) | section 809BZR |
F36arrangements (in Chapter 5E of Part 13) | section 809EZE(1) |
F25arrangements (in Chapter 8 of Part 13) | section 809ZR |
F39asset (in Part 11A) | section 614DG |
F39asset representing the leased asset (in Part 11A) | section 614DD |
assets (in Chapter 2 of Part 13) | section 717 |
assignment (in the application of this Act to Scotland) | section 1008(1) |
associate (in Part 5) | section 253 |
F12associate (in Part 5A) | section 257HJ(1) |
associate (in Part 6) | section 253 (as applied by section 332) |
associate (in Part 7) | section 381 |
F24associated (in Chapter 1 of Part 12A) | section 681AM |
F24associates (in Chapter 4 of Part 12A) | section 681DL |
associated operation (in Chapter 2 of Part 13) | section 719 |
attributable income (in Part 10) | section 540(3) |
attributable gains (in Part 10) | section 540(3) |
attributable income and gains (in Part 10) | section 540(3) |
authorised unit trust | section 989 |
available income and gains (in Part 10) | section 562(4) |
basic rate | section 6(2) (as applied by section 989) |
basic rate limit | section F54 10 (as applied by section 989) |
beneficial entitlement (in Chapter 1 of Part 14) | section 822 |
F44beneficial entitlement (in Chapter 2B of Part 14) | section 835O(4) |
the beneficiary (in Chapter 8 of Part 9) | section 499(1)(b) |
the beneficiary's income (in Chapter 8 of Part 9) | section 499(2) |
F56. . . | F56. . . |
benefits associated with a gift (in Chapter 2 of Part 8) | section 417 |
body (in Part 7) | section 382(1) |
body of persons | section 989 |
bonus shares (in Chapter 6 of Part 4) | section 151(1) |
bonus shares (in Part 5) | section 257(1) |
F12bonus shares (in Part 5A) | section 257HJ(1) |
bonus shares (in Part 7) | section 382(1) |
F44branch or agency (in Chapter 2B of Part 14) | section 835S(2) |
building society | section 989 |
F40. . . | F40. . . |
F22. . . | F22. . . |
F22. . . | F22. . . |
F22. . . | F22. . . |
capital (in Chapter 3 of Part 13) | section 772(1) |
capital allowance | section 989 |
capital amount (in Chapter 4 of Part 13) | section 777(7) |
capital gains relief (in Chapter 3 of Part 4) | section 103(2) |
capital gains relief (in Chapter 5 of Part 13) | section 790(4) |
F24capital sum (in Chapter 4 of Part 12A) | section 681DM |
the CDFI (in Part 7) | sections 334(2) and 370 |
certificate of deposit | section 1019 |
chargeable gain | section 989 |
chargeable period | section 989 |
charged amount (in Chapter 2 of Part 8) | section 427 |
charitable trade (in Part 10) | section 525 |
charitable trust F3... | F58paragraph 1 of Schedule 6 to FA 2010 |
charity | F43paragraph 1 of Schedule 6 to FA 2010 |
charity (in Chapter 2 of Part 8) | F43paragraph 1 of Schedule 6 to FA 2010 (and see also section 430) |
charity (in Chapter 3 of Part 8) | F43paragraph 1 of Schedule 6 to FA 2010 (and see also section 446) |
F25charity (in Chapter 8 of Part 13) | paragraph 1 of Schedule 6 to FA 2010 (and see also section 809ZR) |
CITR (in Part 7) | section 333 |
civil partner (in Chapter 6 of Part 4) | section 151(1) |
claim | section 1020 |
close company | section 989 |
F52close company (in Chapter 1 of Part 13) | section 713 |
F36collective investment scheme (in Chapter 5E of Part 13) | section 809EZE(1) |
company (except in Part 6, Chapters 1, 3 and 4 of Part 13 and sections 993 and 994) | section 992 |
company (in Part 6) | section 332 |
company (in Chapter 1 of Part 13) | section 713 |
company (in Chapter 3 of Part 13) | section 772(3) |
F27company (in Chapter 3A of Part 14) | section 837H(4) |
company (in Chapter 4 of Part 13) | section 789 |
company in administration (in Part 5) | section 252(2) |
company in administration (in Part 6) | section 331(2) |
company in receivership (in Part 5) | section 252(3) |
company in receivership (in Part 6) | section 331(3) |
F13company UK REIT (in Chapter 4 of Part 11) | section 606(2) |
F29 . . . | F29. . . |
F40. . . | F40. . . |
compliance certificate (in Part 5) | section 204(1) |
F12compliance certificate (in Part 5A) | section 257EC(1) |
compliance statement (in Part 5) | section 205(1) |
F12compliance statement (in Part 5A) | section 257ED(1) |
connected (in relation to two persons being connected with one another) | section 993 as applied by section 1021(1) (but see exceptions and alternative provision in sections 166 to 171, 257(2) and 313(5) and (6)) |
control | section 995 as applied by section 1021(2) (but see exceptions and alternative provision in sections 69(7), 139(2), 257(3), F35257HJ(3), 313(4) and (6), 394(5), 395(6), 691(4) and 994(1)) |
conversion (in Part 12) | section 620(7) |
co-operative (in Chapter 1 of Part 8) | section 401(3) |
corresponding bonus shares (in Chapter 6 of Part 4) | section 151(1) |
counteraction notice (in Chapter 1 of Part 13) | section 698(3) |
F39cumulative accountancy rental excess (in Chapter 2 of Part 11A) | section 614BH(5) |
F39cumulative accountancy rental excess (in Chapter 3 of Part 11A) | section 614BH(5), as it has effect as a result of section 614CD |
F39cumulative normal rental excess (in Chapter 2 of Part 11A) | section 614BJ(5) |
F39cumulative normal rental excess (in Chapter 3 of Part 11A) | section 614BJ(5), as it has effect as a result of section 614CD |
F39the current lessor (in Part 11A) | section 614DG |
the current tax year (in Chapter 8 of Part 9) | section 499 |
debenture (except in sections 559, 560 and 691) | section 1022 |
F24deduction by way of relevant income tax relief (in Chapter 1 of Part 12A) | section 681AC(1) |
F24deduction by way of relevant income tax relief (in Chapter 2 of Part 12A) | section 681BK |
F24deduction by way of relevant tax relief (in Chapter 4 of Part 12A) | section 681DP |
F34. . . | F34. . . |
F19. . . | F19. . . |
F47. . . | F47. . . |
F65default additional rate | section 6C (as applied by section 989) |
F65default basic rate | section 6C (as applied by section 989) |
F65default higher rate | section 6C (as applied by section 989) |
deposit (in Chapter 2 of Part 15) | section 855(2) |
deposit (in Chapter 19 of Part 15) | section 983 |
deposit-taker (in Chapter 2 of Part 15 F37and section 876) | section 853 |
F27deposit-taking trade (in Chapter 3A of Part 14 | section 837B(3) |
director (in Part 5) | section 257(1) |
F12director (in Part 5A) | section 257HJ(1) |
director (in Part 6) | section 332 |
discretionary or accumulation settlement (in Chapter 2 of Part 15) | section 873(1) |
F36disguised fee (in Chapter 5E of Part 13) | section 809EZA(3) |
disposal (in Part 7) | section 379 |
F16disposal of an asset (in Chapter 5B of Part 13) | section 809BZS(3) |
disposal of shares (in Part 5) | section 254 |
F12disposal of shares (in Part 5A) | section 257HH |
disposal-related liability (in Chapter 3 of Part 8) | section 440 |
disposal-related obligation (in Chapter 3 of Part 8) | section 439 |
disposing of land (in Chapter 3 of Part 13) | section 753 |
F24dispositions of interests in land outside the United Kingdom (in Chapter 1 of Part 12A) | section 681AN |
disregarded annual payments (in Chapter 1 of Part 14) | section 826 |
disregarded company income (in Chapter 1 of Part 14) | section 816 |
disregarded income (in Chapter 1 of Part 14) | section 813(1) |
disregarded pension income (in Chapter 1 of Part 14) | section 813(3) |
disregarded savings and investment income (in Chapter 1 of Part 14) | section 825 |
disregarded social security income (in Chapter 1 of Part 14) | section 813(5) |
disregarded transaction income (in Chapter 1 of Part 14) | section 814 |
distribution F53... | section 989 |
F29. . . | F29. . . |
F50. . . | F50. . . |
dividends (in Chapter 1 of Part 13) | section 713 |
F55dividend additional rate | F55section 8(3) (as applied by section 989). |
dividend income | section 19 |
dividend ordinary rate | section 8(1) (as applied by section 989) |
dividend trust rate | section 9(2) (as applied by section 989) |
dividend upper rate | section 8(2) (as applied by section 989) |
F25the donor (in Chapter 8 of Part 13) | section 809ZJ(3) |
double taxation arrangements | section 1023 |
early tax year (in Chapter 3 of Part 4) | section 112(6) |
EIS (in Part 5) | section 156(2) |
F45EIS original rate (in Part 5) | section 256A |
F1EIS rate (in Part 5) | section 158(2A) |
EIS relief (in Chapter 6 of Part 4) | section 151(1) |
EIS relief (in Part 5) | section 156(1) |
F12EIS relief (in Part 5A) | section 257HJ(1) |
election | section 1020 |
eligible for EIS relief (in Part 5) | section 157(1) |
eligible shares (in Chapter 2 of Part 6) | section 273(1) |
eligible shares (in Chapter 3 of Part 6) | section F15285(3A) and (3B) |
the F2070% eligible shares condition (in Chapter 3 of Part 6) | section 274(2) |
employment income | section 7 of ITEPA 2003 |
excluded company (in Chapter 6 of Part 4) | section 151(1) |
F36external investor (in Chapter 5E of Part 13) | section 809EZE(1) |
farming | section 996 |
F39finance lessor (in Part 11A) | section 614DG |
financial instrument (in Part 15) | section 984 |
firm (in Chapter 2 of Part 4) | section 60(5) |
firm (in Chapter 3 of Part 4) | section 103(3) |
firm (in Chapter 5 of Part 13) | section 790(5) |
the 5 year period (in Part 7) | section 338 |
F39for accounting purposes (in Part 11A) | section 614DG |
F48. . . | F48. . . |
F18. . . | F18. . . |
F18. . . | F18. . . |
F18. . . | F18. . . |
generally accepted accounting practice | section 997(1) and (3) |
gift aid declaration (in Chapter 2 of Part 8) | section 428 |
gilt-edged securities | section 1024 |
gross amount of a payment (in Chapter 4 of Part 8) | section 452 |
F40. . . | F40. . . |
F29. . . | F29. . . |
gross amount (in Chapter 9 of Part 15) | section 589 (as applied by section 926(1)) |
F21. . . | F21. . . |
grossing up | section 998 |
grossed up amount (in Chapter 2 of Part 8) | section 415 |
gross-paying government securities (in Chapter 5 of Part 15) | section 893(2) |
group (in Chapter 6 of Part 4 (except in sections 137 and 142)) | section 151(1) |
group (in Part 5) | section 257(1) |
F12group (in Part 5A) | section 257HJ(1) |
group (in Part 6) | section 332 |
F40...) | F40. . . |
F29. . . | F29. . . |
group (in Chapter 9 of Part 15) | section 591(1) (as applied by section 926(1)) |
group company (in Part 5) | section 257(1) |
F12group company (in Part 5A) | section 257HJ(1) |
group company (in Part 6) | section 332 |
F13group UK REIT (in Chapter 2 of Part 11) | section 591(1) |
F29. . . | F29. . . |
F13group UK REIT (in Chapter 9 of Part 15) | section 591(1) (as applied by section 926(1)) |
heritage body (in Chapter 10 of Part 9) | section 507(2) |
heritage direction (in Chapter 10 of Part 9) | section 507(2) |
heritage maintenance property (in Chapter 10 of Part 9) | section 507(2) |
heritage maintenance settlement (in Chapter 10 of Part 9) | section 507(2) |
higher rate | section 6(2) (as applied by section 989) |
F67higher rate limit | F67section 10 (as applied by section 989) |
holding company (in Chapter 6 of Part 4) | section 151(1) |
the 15% holding limit condition (in Chapter 3 of Part 6) | section 274(2) |
the income retention condition (in Chapter 3 of Part 6) | section 274(2) |
income tax advantage (in Chapter 1 of Part 13) | section F31687 |
F44independent agent (in Chapter 2C of Part 14) | section 835Y |
the independent broker conditions (in Chapter 1 of Part 14) | section 817 |
F44the independent broker conditions (in Chapter 2B of Part 14) | section 835L |
the independent investment manager conditions (in Chapter 1 of Part 14) | section 818 |
F44the independent investment manager conditions (in Chapter 2B of Part 14) | section 835M |
individual (in Chapter 2 of Part 13) | section 714(4) |
individual (in Chapter 6 of Part 15) | section 905 |
interest (in Part 12) | section 671 |
interest payment day (in Part 12) | section 672 |
interest period (in Part 12) | section 673 |
F24interests in land outside the United Kingdom (in Chapter 1 of Part 12A) | section 681AN |
the invested amount (in Part 7) | section 337 |
the investing company (in Chapter 4 of Part 6) | section 286(1) |
investment (in Chapter 2 of Part 15 F49and section 876) | section 855(1) |
F36investment (in investment scheme) (in Chapter 5E of Part 13) | section 809EZE(2) |
the investment (in Part 7) | section 334(1) |
investment company (in Chapter 6 of Part 4) | section 151(1) |
the investment date (in Part 7) | section 338 |
F36investment management services (in Chapter 5E of Part 13) | section 809EZE(1) |
investment manager (in Chapter 1 of Part 14) | section 827(1) |
F44investment manager (in Chapter 2B of Part 14) | section 835S(3) |
F36investment scheme (in Chapter 5E of Part 13) | section 809EZA(6) |
investments (in relation to a company) (in Chapter 3 of Part 6) | section 285(4) |
investment transaction (in Chapter 1 of Part 14) | section 827(2) |
F44investment transaction (in Chapter 2B of Part 14) | section 835S(4) |
F36investment trust (in Chapter 5E of Part 13) | section 809EZE(1) |
the investor (in Part 5) | section 157(1) |
the investor (in Part 7) | sections 334(1) and 370 |
F12issue of shares (in Part 5A) | section 257HI |
the issuing company (in Part 5) | section 157(1) |
F24lease (in Chapter 1 of Part 12A) | section 681AL(2) |
F24lease (in Chapter 2 of Part 12A) | section 681BM(2), (3) |
F24lease (in Chapter 3 of Part 12A) | section 681CF |
F24lease (in Chapter 4 of Part 12A) | section 681DN |
F39lease (in Part 11A) | section 614DG |
F39the leasing arrangements (in Part 11A) | section 614DG |
F39the lessee (in Part 11A) | section 614DG |
F24lessee (in Chapter 2 of Part 12A) | section 681BM(4) |
F39the lessor (in Part 11A) | section 614DG |
F24lessor (in Chapter 2 of Part 12A) | section 681BM(4) |
limited partner (in Chapter 3 of Part 4) | section F11103A |
F24linked (in relation to a person) (in Chapter 2 of Part 12A) | section 681BL |
the listing condition (in Chapter 3 of Part 6) | section 274(2) |
living together (in relation to married couples and civil partners) | section 1011 |
local authority | section 999 |
local authority association | section 1000 |
F39major lump sum (in Part 11A) | section 614BC(5) |
manufactured dividend (in Chapter 2 of Part 11) | section 573(1)(a) |
F40. . . | F40. . . |
F29. . . | F29. . . |
manufactured dividend (in Chapter 9 of Part 15) | section 573(1)(a) (as applied by section 926(1)) |
F40. . . | F40. . . |
manufactured interest (in Chapter 9 of Part 15) | section 578(1)(a) (as applied by section 926(1)) |
F40. . . | F40. . . |
manufactured overseas dividend (in Chapter 9 of Part 15) | section 581(1)(a) (as applied by section 926(1)) |
market gardening | section 996 |
F36market value (in Chapter 5E of Part 13) | section 809EZE(1) |
F12market value (in Part 5A) | section 257HJ(6) |
market value (of an asset) (in Part 5) | section 257(6) |
market value (of an asset) (in Part 7) | section 382(3) |
market value of a qualifying investment (in Chapter 3 of Part 8) | section 438 |
modified net income | section 1025 |
the nature of income condition (in Chapter 3 of Part 6) | section 274(2) |
net income | section 23 (see Step 2) (as applied by section 989) |
F12new qualifying trade (in Part 5A) | section 257HF |
nominal value of securities (in Part 12) | sections 676 and 677 |
non-active partner (in Chapter 3 of Part 4) | section F51103B |
non-charitable expenditure (in Part 10) | section 543 |
non-UK resident (and references to a non-UK resident or a non-UK resident person) | section 989 |
F39normal rent (in Part 11A) | section 614AA |
F39normal rental excess (in Chapter 2 of Part 11A) | section 614BJ(1) to (4) |
F39normal rental excess (in Chapter 3 of Part 11A) | section 614BJ(1) to (4), as it has effect as a result of section 614CD |
normal self-assessment filing date | section 989 |
notice | section 989 |
obligation (in Chapter 3 of Part 8) | section 439(7) |
occupation (in Chapter 4 of Part 13) | section 774 |
offshore installation | sections 1001 and 1002 |
oil and gas exploration and appraisal | section 1003 |
ordinary share capital | section 989 |
ordinary shares (in Part 5) | section 257(1) |
F12ordinary shares (in Part 5A) | section 257HJ(1) |
ordinary shares (in Part 6) | section 332 |
other income (in Part 9) | section 463 |
other person (in Chapter 3 of Part 13) | section 763 |
other person (in Chapter 4 of Part 13) | section 782 |
F40. . . | F40. . . |
F40. . . | F40. . . |
F38the overseas part | F38section 989 |
overseas property business | Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989) |
F40. . . | F40. . . |
F40. . . | F40. . . |
F40. . . | F40. . . |
F40. . . | F40. . . |
parent company (in Part 5) | section 257(1) |
F12parent company (in Part 5A) | section 257HJ(1) |
parent company (in Part 6) | section 332 |
F36participant (in Chapter 5E of Part 13) | section 809EZE(1) |
F39pay (in Part 11A) | section 614DG |
payment (in Chapter 7 of Part 9) | section 493(5) |
F16payments in respect of an asset (in Chapter 5B of Part 13) | section 809BZS(4) |
F12period A, period B (in Part 5A) | section 257AC |
period A, period B, period C (in Part 5) | section 159(2), (3), (4) |
period of account | section 989 |
F39period of account (in Part 11A) | section 614DB(1) to (3) |
F14permanent establishment (except in Part 5 and Chapter 4 of Part 6) | section 1007A |
permanent establishment (in Part 5) | section 191A |
F12permanent establishment (in Part 5A) | section 257HJ(1) |
permanent establishment (in Chapter 4 of Part 6) | section 302A |
person abroad (in Chapter 2 of Part 13) | section 718 |
F16person involved in a relevant change (in Chapter 5B of Part 13) | section 809BZG(5) |
F16person receiving an asset (in Chapter 5B of Part 13) | section 809BZS(2) |
personal representatives | section 989 |
F39post-25 November 1996 scheme (in Part 11A) | section 614D(1)(b) |
F25potentially advantaged person (in Chapter 8 of Part 13) | section 809ZJ(5) |
F39pre-26 November 1996 scheme (in Part 11A) | section 614D(1)(a) |
F40. . . | F40. . . |
F40. . . | F40. . . |
F29. . . | F29. . . |
F40. . . | F40. . . |
F36profits (on investment made for purposes of investment scheme) (in Chapter 5E of Part 13) | section 809EZE(1) |
profits or gains | section 989 |
property deriving its value from land (in Chapter 3 of Part 13) | section 772(2) |
property investment LLP | section 1004 |
property maintenance purpose (in Chapter 10 of Part 9) | section 507(2) |
F40. . . | F40. . . |
F29. . . | F29. . . |
F40. . . | F40. . . |
qualifying annual payment (in Chapter 6 of Part 15) | section 899 |
qualifying business activity (in Part 5) | section 179 |
F12qualifying business activity (in Part 5A) | section 257HG |
qualifying certificate of deposit (in Part 15) | section 985 |
qualifying company (in Part 5) | section 180 |
F42. . . | F42. . . |
qualifying donation (in Chapter 2 of Part 8) | section 416 |
F32qualifying film expenditure (in Chapter 3 of Part 4) | F32section 103D |
qualifying holding (in Chapter 3 of Part 6) | Chapter 4 of Part 6 |
the F2880% qualifying holdings condition (in Chapter 3 of Part 6) | section 274(2) |
qualifying interest in land (in Chapter 3 of Part 8) | section 433 |
qualifying investor (in Part 5) | section 162 |
qualifying investment (in Part 7) | section 344 |
qualifying investment (in Chapter 3 of Part 8) | section 432 |
qualifying partnership (in Chapter 11 of Part 15) | section 932 |
qualifying period (in Chapter 1 of Part 14) | section 820 |
F44qualifying period (in Chapter 2B of Part 14) | section 835O(2) |
qualifying shares (in Chapter 6 of Part 4) | section 131(2) |
qualifying subsidiary (in Part 5) | section 191 |
F12qualifying subsidiary (in Part 5A) | section 257HJ(1) |
qualifying subsidiary (in Chapter 4 of Part 6) | section 302 |
qualifying 90% subsidiary (in Part 5) | section 190 |
F12qualifying 90% subsidiary (in Part 5A) | section 257HJ(1) |
qualifying 90% subsidiary (in Chapter 4 of Part 6) | section 301 |
qualifying trade (in Part 5) | section 189(1) |
qualifying trade (in Chapter 4 of Part 6) | section 300 |
qualifying uncertificated eligible debt security unit (in Part 15) | section 986 |
quoted Eurobond (in Part 15) | section 987 |
recognised stock exchange | section 1005 |
registered (in Chapter 5 of Part 15) | section 895(6) |
F30. . . | F30. . . |
F30. . . | F30. . . |
registered pension scheme | section 150(2) of FA 2004 (as applied by section 989) |
F46registered society (in Chapter 6 of Part 4) | section 151(1) |
F46registered society (in Chapter 3 of Part 15) | section 887(5) |
the Registrar (in Chapter 5 of Part 15) | section 895(6) |
regulations (in Chapter 5 of Part 6) | section 325 |
F40. . . | F40. . . |
F39related period of account (in Part 11A) | section 614DB(5) |
F39related tax year (in Part 11A) | section 614DB(4) |
F24relevant asset (in Chapter 3 of Part 12A) | section 681CG |
F24relevant asset (in Chapter 4 of Part 12A) | section 681DO |
F16relevant change in relation to a partnership (in Chapter 5B of Part 13) | section 809BZG |
the relevant company (in Chapter 4 of Part 6) | section 286(1) |
F24relevant deduction from earnings (in Chapter 1 of Part 12A) | section 681AC(2) |
relevant disregarded income (in Chapter 1 of Part 14) | section 821 |
F44relevant disregarded income (in Chapter 2B of Part 14) | section 835O(3) |
relevant foreign income | section 989 |
the relevant holding (in Chapter 4 of Part 6) | section 286(1) |
F10. . . | F10. . . |
the relevant shares (in Part 5) | section 157(1) |
relevant transaction (in Chapter 2 of Part 13) | section 715 |
relevant transfer (in Chapter 2 of Part 13) | section 716(1) |
F40. . . | F40. . . |
F25relievable charity donation (in Chapter 8 of Part 13) | section 809ZI(1) |
F39rent (in Part 11A) | section 614DG |
F24rent (in Chapter 1 of Part 12A) | section 681AL(3), (4) |
F24rent (in Chapter 2 of Part 12A) | section 681BM(5) |
F39the rental earnings (in Part 11A) | section 614AC |
F36repayment of, and return on, investment in certain investment schemes (in Chapter 5E of Part 13) | section 809EZE(4) |
F40. . . | F40. . . |
F29. . . | F29. . . |
F12research and development (in Part 5A) | section 257HJ(1) |
retail prices index | section 989 |
F40. . . | F40. . . |
F17. . . | F17. . . |
F57. . . | F57. . . |
F60savings additional rate | section 7A (as applied by section 989) |
F8savings allowance | section 12B |
F63savings basic rate | section 7A (as applied by section 989) |
F63savings higher rate | section 7A (as applied by section 989) |
savings income | section 18 |
F8savings nil rate | section 7 |
F62. . . | F62. . . |
scheme administrator | section 989 |
F4Scottish basic rate | |
F62. . . | F62. . . |
F59Scottish intermediate rate | section 989 |
F66Scottish rate | section 989 |
F64Scottish rate resolution | section 989 |
F4Scottish taxpayer | F4section 989 |
section 946 payment (in Chapter 15 of Part 15) | section 945(1) |
securities (in relation to a company) (in Chapters 3 to 6 of Part 6, but see sections 317(4) and 328(2)) | section 285(2) |
securities (in Part 12) | section 619 |
securities (in Chapter 1 of Part 13) | section 713 |
securities of the same kind (in Part 12) | section 619(6) |
F12SEIS (in Part 5A) | section 257A(2) |
settled property | section 466 (as applied by section 989) |
settlor | sections 467 to 473 (as applied by section 989) |
share (in Chapter 3 of Part 13) | section 772(3) |
share (in Chapter 4 of Part 13) | section 789 |
shares (in Chapter 6 of Part 4) | section 151(1) |
shares (in Part 6) | section 332 |
share loss relief (in Chapter 6 of Part 4) | section 131(1) |
F9shares, stock or other securities included in the official UK list | F9section 1005 |
F9shares, stock or other securities listed on a recognised stock exchange | F9section 1005 |
sideways relief (in Chapter 2 of Part 4) | section 60(4) |
sideways relief (in Chapter 3 of Part 4) | section 103(1) |
sideways relief (in Chapter 5 of Part 13) | section 790(3) |
single company (in Part 5) | section 257(1) |
F12single company (in Part 5A) | section 257HJ(1) |
single company (in Part 6) | section 332 |
the 6 year period (in Chapter 6 of Part 7) | section 359(3) |
F38split year | F38section 989 |
spouse (in Chapter 6 of Part 4) | section 151(1) |
F5starting rate for savings | section 7 |
starting rate limit for savings | section 12 |
F40. . . | F40. . . |
subsidiary (in Chapter 1 of Part 8) | section 401(3) |
51% subsidiary | section 989 |
75% subsidiary | section 989 |
the successor company (in Chapter 5 of Part 6) | section 323(3) |
F36sum (in Chapter 5E of Part 13) | section 809EZB(3) |
F39sum (in Part 11A) | section 614DG |
F24sum obtained in respect of an interest in an asset (in Chapter 4 of Part 12A) | section 681DG |
F24sum obtained in respect of the lessee's interest in a lease of an asset (in Chapter 4 of Part 12A) | section 681DH |
surrender (in the application of this Act to Scotland) | section 1008 |
F25tainted donation (in Chapter 8 of Part 13) | section 809ZJ |
F42. . . | F42. . . |
tax enactments (in Chapter 5 of Part 6) | section 325 |
tax relief certificate (in Part 7) | section 348(1) |
tax year | section 4(2) (as applied by section 989) |
the tax year 2007-08 etc | section 4(4) (as applied by section 989 |
the termination date (in relation to shares) (in Part 5) | section 256 |
total income | sections 23 (see Step 1) and 31 (as applied by section 989) |
trade (except in Parts 5 and 6) | section 989 |
trade (in Part 5) | section 989 (but see sections 189(2) and 232(7)) |
trade (in Part 6) | section 989 (but see sections 300(4) and 313(3)) |
F40. . . | F40. . . |
trade carried on through a branch or agency (in Chapter 9 of Part 15) | section 926(2) |
trading company (in Chapter 6 of Part 4) | section 151(1) |
trading group (in Chapter 6 of Part 4) | section 151(1) |
trading stock (in Chapter 1 of Part 13) | section 713 |
transaction income (in Chapter 1 of Part 14) | section 814(5) |
transaction in securities (in Chapter 1 of Part 13) | section F23684(2) |
F40. . . | F40. . . |
transfer (of securities) (in Part 12) | section 620 |
transfer (in Chapter 2 of Part 13) | section 716(2) |
F7transfer (in Chapter 5A of Part 13) | F7Section 809AZF(3) |
transfer with accrued interest (in Part 12) | section 623 |
transfer with unrealised interest (in Part 12) | section 625 |
transfer without accrued interest (in Part 12) | section 624 |
transferee (in Part 12) | section 621 |
transferor (in Part 12) | section 621 |
F33transfer taking place (in Chapter 5A of Part 13) | F33Section 809AZF(3) |
trust rate | section 9(1) (as applied by section 989) |
the trustees of a settlement (in Part 9) | section 463 |
F16type 1 finance arrangement (in Chapter 5B of Part 13) | section 809BZA |
F16type 2 finance arrangement (in Chapter 5B of Part 13) | section 809BZF |
F16type 3 finance arrangement (in Chapter 5B of Part 13) | section 809BZJ |
UK generally accepted accounting practice | section 997(2) |
UK property business | |
Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989) | |
UK public revenue dividend (in Chapter 5 of Part 15) | section 891 |
UK resident (and references to a UK resident or a UK resident person) | section 989 |
F40. . . | F40. . . |
F40. . . | F40. . . |
F38the UK part | F38section 989 |
umbrella scheme | section 989 |
unauthorised unit trust | section 989 |
unit holder | section 989 |
unit trust scheme | section 1007 |
United Kingdom | section 1013 |
unrealised interest (in Part 12) | section 625 |
the value of the net benefit to a charity (in Chapter 3 of Part 8) | section 437 |
variable rate securities (in Part 12) | section 627 |
VCT | section 259(1) (as applied by section 989) |
VCT approval (in Part 6) | section 259(2) |
VCT-in-liquidation (in Chapter 5 of Part 6) | section 320 |
VCT relief (in Part 6) | section 258 |
venture capital trust | section 259(1) (as applied by section 989) |
F6Welsh additional rate | section 6B (as applied by section 989) |
F6Welsh basic rate | section 6B (as applied by section 989) |
F6Welsh higher rate | section 6B (as applied by section 989) |
F6Welsh taxpayer | section 989 |
F27winding up receipt (in Chapter 3A of Part 14) | section 837C(3) |
woodlands | section 996 |
the year of the loss (in Chapter 6 of Part 4) | section 131(1) |
Words in Sch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 239 (with Sch. 9 paras. 1-9, 22)