savings allowance,section 12B,
savings nil rate,section 7,

UK resident individual who is neither a Scottish taxpayer nor a Welsh taxpayer,Savings rates,Dividend rates,Main rates,
Scottish taxpayer,Savings rates,Dividend rates,Scottish rates,
Welsh taxpayer,Savings rates,Dividend rates,Main rates while section 11B is not in force; Welsh rates if that section is in force,
Non-UK resident individual,Savings rates,Dividend rates,Default rates,
Non-individual, except that some trustees in some circumstances are subject instead to the trust rate or the dividend trust rate,Default basic rate,Dividend ordinary rate,Default basic rate,
default additional rate,section 6C (as applied by section 989),
default basic rate,section 6C (as applied by section 989),
default higher rate,section 6C (as applied by section 989),
savings additional rate,section 7A (as applied by section 989),
savings basic rate,section 7A (as applied by section 989),
savings higher rate,section 7A (as applied by section 989),
The non-qualifying investments condition,The company has not made and will not make, in the relevant period, an investment which is neither of the following— an investment that on the date it is made is included in the company's qualifying holdings; an investment falling within subsection (3A).,

Less than 36 months,100%,
At least 36 months but less than 37 months,80%,
At least 37 months but less than 38 months,60%,
At least 38 months but less than 39 months,40%,
At least 39 months but less than 40 months,20%,
40 months or more,0%,
section 218ZB,disposal of plant or machinery in avoidance cases,
section 28A,money's worth,
section 49A,money's worth,
Apprenticeship levy,Return under regulations under section 105 of FA 2016.,
4A,Apprenticeship levy,Return under regulations under section 105 of FA 2016,
4A,Apprenticeship levy,Amount payable under regulations under section 105 of FA 2016,The date determined by or under regulations under section 105 of FA 2016,
Women's sanitary products,Group 19,

So much as does not exceed £150,000,0%,
So much as exceeds £150,000 but does not exceed £250,000,2%,
The remainder (if any),5%,
Over £150,000 but not over £5 million,1%,
Over £5 million,2%,

So much as does not exceed £125,000,3%,
So much as exceeds £125,000 but does not exceed £250,000,5%,
So much as exceeds £250,000 but does not exceed £925,000,8%,
So much as exceeds £925,000 but does not exceed £1,500,000,13%,
The remainder (if any),15%,
144A (regulated home reversion plans),5A,

Electricity,£0.00568 per kilowatt hour,
Gas supplied by a gas utility or any gas supplied in a gaseous state that is of a kind supplied by a gas utility,£0.00198 per kilowatt hour,
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state,£0.01272 per kilogram,
Any other taxable commodity,£0.01551 per kilogram,

Electricity,£0.00583 per kilowatt hour,
Gas supplied by a gas utility or any gas supplied in a gaseous state that is of a kind supplied by a gas utility,£0.00203 per kilowatt hour,
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state,£0.01304 per kilogram,
Any other taxable commodity,£0.01591 per kilogram,

Electricity,£0.00847 per kilowatt hour,
Gas supplied by a gas utility or any gas supplied in a gaseous state that is of a kind supplied by a gas utility,£0.00339 per kilowatt hour,
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state,£0.02175 per kilogram,
Any other taxable commodity,£0.02653 per kilogram,




130,140,120,130,
140,150,135,145,
150,165,175,185,
165,175,290,300,
175,185,345,355,
185,200,490,500,
200,225,640,650,
225,255,875,885,
255,,1110,1120,




100,110,10,20,
110,120,20,30,
120,130,100,110,
130,140,120,130,
140,150,135,145,
150,165,175,185,
165,175,200,210,
175,185,220,230,
185,200,260,270,
200,225,285,295,
225,255,490,500,
255,,505,515”;,

The first £2,370,500,15 per cent,
The next £1,634,000,20 per cent,
The next £2,861,500,30 per cent,
The next £6,040,000,40 per cent,
The remainder,50 per cent,
1. Cigarettes,An amount equal to 16.5% of the retail price plus £196.42 per thousand cigarettes,
2. Cigars,£245.01 per kilogram,
3. Hand-rolling tobacco,£198.10 per kilogram,
4. Other smoking tobacco and chewing tobacco,£107.71 per kilogram,

Wine or made-wine of a strength not exceeding 4%,£85.60,
Wine or made-wine of a strength exceeding 4% but not exceeding 5.5%,£117.72,
Wine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling,£277.84,
Sparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5%,£268.99,
Sparkling wine or sparkling made-wine of a strength of at least 8.5% but not exceeding 15%,£355.87,
Wine or made-wine of a strength exceeding 15% but not exceeding 22%,£370.41,
,paragraph 17 or 18 of Schedule 4 to FA 2016;,
company tax return (in Part 15D),section 1217U,
core expenditure (in Part 15D),section 1217RC,
costs, in relation to a concert or concert series (in Part 15D),section 1217QD,
EEA expenditure (in Part 15D),section 1217RB(2),
EEA expenditure condition (in Part 15D),section 1217RB,
income, in relation to a concert or concert series (in Part 15D),section 1217QC,
orchestra tax relief (in Part 15D),section 1217R(1),
orchestral concert (in Part 15D),section 1217PA,
production company (in Part 15D),section 1217PB,
qualifying expenditure (in Part 15D),section 1217RF,
qualifying orchestral concert (in Part 15D),section 1217RA(3),
qualifying orchestral concert series (in Part 15D),section 1217RA(5),
separate orchestral trade (in Part 15D),section 1217Q,
qualifying expenditure (in Chapter 14A of Part 8B),section 357UJ(2),
the separate orchestral trade (in Chapter 14A of Part 8B),section 357UJ(2),
finance income (in Part 8A),section 357BG,
new entrant (in Part 8A),section 357A(11),
relevant IP income (in Part 8A),section 357BH,
arrangement (in Part 6A),section 259NF,
CFC and CFC charge (in Part 6A),section 259B(4),
the Commissioners (in Part 6A),section 259NF,
control group (in Part 6A),section 259NB,
deduction period (in Chapter 10 of Part 6A),section 259JA(5)(a),
dual resident company (in Chapter 10 of Part 6A),section 259JA(3),
dual territory double deduction amount (in Chapter 10 of Part 6A),section 259JA(5),
dual territory double deduction (in Chapter 11 of Part 6A),section 259KB,
excessive PE deduction (in Chapter 6 of Part 6A),section 259FA(8),
excessive PE deduction (in Chapter 11 of Part 6A),section 259KB,
financial instrument (in Part 6A),section 259N,
foreign CFC and foreign CFC charge (in Part 6A),section 259B(4),
foreign deduction period (in Chapter 10 of Part 6A),section 259JA(5)(b),
hybrid entity (in Part 6A),section 259BE,
hybrid entity deduction period (in Chapter 9 of Part 6A),section 259IA(2)(a),
hybrid entity double deduction amount (in Chapter 9 of Part 6A),section 259IA(4),
hybrid or otherwise impermissible deduction/non-inclusion mismatch (in Chapter 3 of Part 6A),section 259CB,
hybrid payee (in Chapter 7 of Part 6A),section 259GA(3),
hybrid payee deduction/non-inclusion mismatch (in Chapter 7 of Part 6A),section 259GB,
hybrid payer (in Chapter 5 of Part 6A),section 259EA(3),
hybrid payer deduction/non-inclusion mismatch (in Chapter 5 of Part 6A),section 259EB,
hybrid transfer arrangement (in Chapter 4 of Part 6A),section 259DB,
hybrid transfer deduction/non-inclusion mismatch (in Chapter 4 of Part 6A),section 259DC,
imported mismatch payment (in Chapter 11 of Part 6A),section 259KA(2),
imported mismatch arrangement (in Chapter 11 of Part 6A),section 259KA(2),
investor (in Part 6A),section 259BE(4),
investor deduction period (in Chapter 9 of Part 6A),section 259IA(2)(b),
investor jurisdiction (in Part 6A),section 259BE(4),
mismatch payment (in Chapter 11 of Part 6A),section 259KA(6),
multinational company (in Chapter 6 of Part 6A),section 259FA(3),
multinational company (in Chapter 8 of Part 6A),section 259HA(4),
multinational payee deduction/non-inclusion mismatch (in Chapter 8 of Part 6A),section 259HB,
ordinary income (in Part 6A),sections 259BC and 259BD,
over-arching arrangement (in Chapter 11 of Part 6A),section 259KA(5),
P (in Chapter 11 of Part 6A),section 259KA(3),
parent jurisdiction (in Chapter 6 of Part 6A),section 259FA(3)(a),
parent jurisdiction (in Chapter 8 of Part 6A),section 259HA(4)(a),
parent jurisdiction (in Chapter 10 of Part 6A),section 259JA(4)(b)(ii),
payee (in Part 6A),section 259BB(6),
payee jurisdiction (in Part 6A),section 259BB(9),
payer (in Part 6A),section 259BB(1)(a) or (2),
payment (in Part 6A),section 259BB(1),
payment period (in Part 6A),section 259BB(1)(b) or (2),
PE jurisdiction (in Chapter 8 of Part 6A),section 259HA(4)(b),
PE jurisdiction (in Chapter 10 of Part 6A),section 259JA(4)(a),
PE jurisdiction (in Chapter 11 of Part 6A),section 259KB(3)(a),
permanent establishment (in Part 6A),section 259BF,
quasi-payment (in Part 6A),section 259BB(2) to (5),
related (in Part 6A),section 259NC,
relevant deduction (in Part 6A),section 259BB(1)(b) or (2)(a),
relevant investment fund (in Part 6A),section 259NA,
relevant mismatch (in Chapter 11 of Part 6A),section 259KA(6),
relevant multinational company (in Chapter 10 of Part 6A),section 259JA(4),
relevant PE period (in Chapter 6 of Part 6A),section 259FA(4),
series of arrangements (in Chapter 11 of Part 6A),section 259KA(5),
substitute payment (in Chapter 4 of Part 6A),section 259DB(5),
tax (in Part 6A),section 259B,
taxable period (in Part 6A),section 259NF,
taxable profits (in Part 6A),sections 259BC(2) and 259BD(5),
underlying instrument (in Chapter 4 of Part 6A),section 259DB(3),
underlying return (in Chapter 4 of Part 6A),section 259DB(5)(b),
COACS seeding relief,Schedule 7A, paragraph 10(1),
co-ownership authorised contractual scheme,section 102A,
operator (in relation to a co-ownership authorised contractual scheme),section 102A,
PAIF seeding relief,Schedule 7A, paragraph 1(1),
HODA 1979 section 20AAD(5),Mixtures containing aqua methanol.,
1. The company's turnover,More than £200 million,
2. The company's balance sheet total,More than £2 billion.,
1. Group turnover,More than £200 million,
2. Group balance sheet total,More than £2 billion.,
1. The partnership's turnover,More than £200 million,
2. The partnership's balance sheet total,More than £2 billion.,

balance sheet total,paragraph 14(2),
confirmation notice (in Part 3),paragraph 44,
designated HMRC officer (in Part 3),paragraph 53,
engaged in unco-operative behaviour (in Part 3),paragraph 36,
failure (in paragraphs 27 to 33),paragraph 26(1),
financial year (in relation to a UK group) (in paragraphs 16 and 17),paragraph 16(7),
foreign (in relation to a relevant body),paragraph 2(2),
foreign (in relation to a group),paragraph 6(3),
group,paragraph 6(1),
group other than an MNE Group,paragraph 8,
head (in relation to a group),paragraph 9,
head (in relation to a UK sub-group),paragraph 11(2),
“liability to a penalty” (in paragraphs 27 to 33),paragraph 26(1),
MNE Group,paragraph 7(1),
member (in relation to a group),paragraph 8(2) and (3),
penalty (in paragraphs 27 to 33),paragraph 26(1),
qualifying company,paragraph 5,
qualifying group,paragraph 10,
qualifying UK partnership,paragraph 12(2),
relevant body,paragraph 2(1),
representative partner,paragraph 12(5),
satisfied the arrangements condition (in Part 3),paragraph 38,
satisfied the behaviour condition (in Part 3),paragraph 37,
special measures notice,paragraphs 42 and 45,
tax strategy (in Part 2),paragraph 34,
tribunal (in paragraphs 27 to 33),paragraph 26(2),
turnover,paragraph 14(1),
UK company,paragraph 3,
UK group,paragraph 6(2),
UK partnership,paragraph 12(1),
UK permanent establishment,paragraph 4(1),
UK sub-group,paragraph 11(1),
UK taxation,paragraph 15,
warning notice,paragraph 41.,

30%,15%,0%,
70%,35%,20%,
100%,50%,30%,

30%,15%,0%,
37.5%,18.75%,0%,
45%,22.5%,0%,
60%,30%,0%,
70%,45%,30%,
87.5%,53.75%,35%,
100%,60%,40%,
105%,62.5%,40%,
125%,72.5%,50%,
140%,80%,50%,
150%,85%,55%,
200%,110%,70%,

30%,case A: 10% case B: 20%,case A: 0% case B: 10%,
70%,35%,20%,
100%,50%,30%,

30%,case A: 10% case B: 20%,case A: 0% case B: 10%,
37.5%,case A: 12.5% case B: 25%,case A: 0% case B: 12.5%,
45%,case A: 15% case B: 30%,case A: 0% case B:15%,
60%,case A: 20% case B: 40%,case A: 0% case B: 20%,
70%,45%,30%,
87.5%,53.75%,35%,
100%,60%,40%,
105%,62.5%,40%,
125%,72.5%,50%,
140%,80%,50%,
150%,85%,55%,
200%,110%,70%,

70%,35%,20%,
100%,50%,30%,

70%,45%,30%,
87.5%,53.75%,35%,
100%,60%,40%,
105%,62.5%,40%,
125%,72.5%,50%,
140%,80%,50%,
150%,85%,55%,
200%,110%,70%,

Chapters 3, 7 and 10 of Part 3 of ITTOIA 2005 (property businesses),The estate, interest or right in or over the land that generates the income for the business (see sections 264 to 266 of ITTOIA 2005),
Chapter 8 of Part 3 of ITTOIA 2005 (rent receivable in connection with a s.12(4) concern),The estate, interest or right in or over the land that generates the rent receivable in connection with a UK section 12(4) concern (see sections 335 and 336 of ITTOIA 2005),
Chapters 2 and 2A of Part 4 of ITTOIA 2005 (interest and disguised interest),The asset that generates the interest,
Chapters 3 to 5 of Part 4 of ITTOIA 2005 (dividends etc ),The shares or other securities in relation to which the dividend or distribution is paid,
Chapter 7 of Part 4 of ITTOIA 2005 (purchased life annuity payments),The annuity that gives rise to the payments,
Chapter 8 of Part 4 of ITTOIA 2005 (profits from deeply discounted securities),The deeply discounted securities that are disposed of (see sections 427 to 430 of ITTOIA 2005),
Chapter 9 of Part 4 of ITTOIA 2005 (gains from contracts for life insurance etc ),The policy or contract from which the gain is treated as arising,
Chapter 11 of Part 4 of ITTOIA 2005 (transactions in deposits),The deposit right which is disposed of (see sections 551 and 552 of ITTOIA 2005),
Chapter 2 of Part 5 of ITTOIA 2005 (receipts from intellectual property),The intellectual property, know-how or patent rights which generate the income (see sections 579, 583 and 587 of ITTOIA 2005),
Chapter 4 of Part 5 of ITTOIA 2005 (certain telecommunication rights: non-trading income),The relevant telecommunication right from which the income derives (see section 614 of ITTOIA 2005),
Chapter 5 of Part 5 of ITTOIA 2005 (settlements: amounts treated as income of settlor),The settlement which gives rise to the income or capital sums treated as income of a settlor,
1A,Income tax or capital gains tax,Amount payable under section 59BA(4) or (5) of TMA 1970,The date falling 30 days after the date specified in section 59BA(4) or (5) of TMA 1970 as the date by which the amount must be paid.,

Business premises renovation allowances,Part 3A of CAA 2001,
Zero-emission goods vehicle allowances,Section 45DA, 45DB and 212T of CAA 2001,
Expenditure on plant and machinery for use in designated assisted areas (enhanced capital allowances for enterprise zones),Sections 45K to 45N and 212U of CAA 2001,

Film tax relief,Part 15 of CTA 2009,
Television tax reliefs,Part 15A of CTA 2009,
Theatre relief,Part 15C of CTA 2009,
Orchestra tax relief,Part 15D of CTA 2009,

Relief for SMEs: cost of research and development incurred by SME,Chapter 2 of Part 13 of CTA 2009,
Vaccine research relief,Chapter 7 of Part 13 of CTA 2009,

Reduced rate of climate change levy payable in respect of a reduced rate supply (for supplies covered by climate change agreement),Paragraphs 42 and 44 of Schedule 6 to FA 2000,The person to whom the reduced rate taxable supply is supplied,
Relief granted to investors in a company under the enterprise investment scheme,Part 5 of ITA 2007,The company whose shares are acquired by investors,
Relief granted to investors in a venture capital trust under the venture capital trust scheme,Part 6 of ITA 2007,The venture capital trust,