Section 257LEA,The investor, the social enterprise, any person controlling the social enterprise and any person whom an officer of Revenue and Customs has reason to believe may be a party to the arrangements in question,
Relief granted to investors in a social enterprise,Part 5B of ITA 2007,The social enterprise,

section 26,losses calculated on same basis as profits,
section 28A,money's worth,
section 29,interest,

section 34,expenses not wholly and exclusively for trade and unconnected losses,
sections 38 to 42 and 44,employee benefit contributions,
sections 45 to 47,business entertainment and gifts,
section 52,exclusion of double relief for interest,
section 53,social security contributions,
section 54,penalties, interest and VAT surcharges,
section 55,crime-related payments,
section 55A,expenditure on integral features,

section 57,pre-trading expenses,
sections 58 and 59,incidental costs of obtaining finance,
section 69,payments for restrictive undertakings,
sections 70 and 71,seconded employees,
section 72,payroll deduction schemes: contributions to agents' expenses,
sections 73 to 75,counselling and retraining expenses,
sections 76 to 80,redundancy payments etc,
section 81,personal security expenses,
sections 82 to 86,contributions to local enterprise organisations or urban regeneration companies,
sections 86A and 86B,contributions to flood and coastal erosion risk management projects,
sections 87 and 88,scientific research,
sections 89 and 90,expenses connected with patents, designs and trade marks,
section 91,payments to Export Credits Guarantee Department,

section 96,capital receipts,
section 97,debts incurred and later released,
section 104,distribution of assets of mutual concerns,
section 105(1) and (2)(b) and (c),industrial development grants,
section 106,sums recovered under insurance policies etc,

section 106C,amounts not reflecting commercial transactions,
section 106D,capital receipts,
section 106E,gifts to charities etc,

section 109,receipt by donor or connected person of benefit attributable to certain gifts,
the cash basis (in Part 3),section 271D,
in accordance with GAAP (in Part 3),section 271B,
individual's property allowance (in Chapter 2 of Part 6A),section 783BD,
individual's trading allowance (in Chapter 1 of Part 6A),section 783AD,
miscellaneous income (in Chapter 1 of Part 6A),section 783AB,
relevant income (in Chapter 1 of Part 6A),section 783AC,
relevant property business (in Chapter 2 of Part 6A),section 783BA,
relevant property income (in Chapter 2 of Part 6A),section 783BC,
relevant trade (in Chapter 1 of Part 6A),section 783AA,
relievable receipts (in Chapter 2 of Part 6A),section 783BB,
the claimant company (in Part 5A),section 188FD,
the claim period (in Part 5A),section 188FD,
company (in Part 5A),section 188FD,
“group relief for carried-forward losses”,section 188AA(4),
holding company (in Part 5A),section 188FC(2),
member of a consortium (in Part 5A),section 153(2) (applied by section 188FB),
member of the same group of companies (in Part 5A),section 152 (applied by section 188FB),
owned by a consortium (in Part 5A),section 153(1) and (3) (applied by section 188FB),
profits (in Part 5A),section 188FD,
“the specified loss-making period” (in Part 5A),section 188FD,
75% subsidiary (in Part 5A),section 151 (applied by section 188FB),
the surrenderable amounts (in Part 5A),section 188FD,
the surrendering company (in Part 5A),section 188FD,
the surrender period (in Part 5A),section 188FD,
trade (in Part 5A),section 188FD,
trading company (in Part 5A),section 188FC(1),

section 729,excluded in full,
section 731,excluded in full,
section 732,excluded if and to the extent that its amount is determined by reference to an excluded intangibles credit,
section 735,excluded in full,
section 736,excluded in full,
section 872,excluded in full,
section 874,excluded in full,

section 723,excluded if and to the extent that its amount is determined by reference to excluded intangible debits and excluded intangible credits,
section 725,excluded if and to the extent that its amount is determined by reference to an excluded intangibles debit,
section 735,excluded if and to the extent that the cost of the asset in question exceeds its tax written-down value,
section 872,excluded in full,
section 874,excluded in full,
abbreviated interest restriction return (in Part 10),paragraph 20 of Schedule 7A,
abbreviated return election (in Part 10),paragraph 19 of Schedule 7A,
accounting period (in Part 10),Chapter 2 of Part 2 of CTA 2009 (applied by section 1119 of CTA 2010),
adjusted net group-interest expense of a worldwide group (in Part 10),section 413,
aggregate net tax-interest expense of a worldwide group (in Part 10),section 390,
aggregate net tax-interest income of a worldwide group (in Part 10),section 390,
aggregate tax-EBITDA of a worldwide group (in Part 10),section 405,
allocated reactivation of company for period of account (in Part 10),paragraph 25 of Schedule 7A,
allowable loss (in Part 10),TCGA 1992 (applied by section 1119 of CTA 2010),
associated (in Chapter 8 of Part 10),section 449(2),
amount available for reactivation of company in period of account (in Part 10),paragraph 26 of Schedule 7A,
available, in relation to interest allowance (in Chapter 4 of Part 10),section 393,
balance sheet (in Chapter 8 of Part 10),section 449(1),
chargeable gain (in Part 10),TCGA 1992 (applied by section 1119 of CTA 2010),
the Commissioners (in Part 10),section 494(1),
company (in Part 10),section 1121 of CTA 2010,
company tax return (in Schedule 7A),paragraph 73 of Schedule 7A,
consenting company (in Part 10),paragraph 10 of Schedule 7A,
consolidated partnership (in Part 10),section 430,
consolidated subsidiary of another entity (in Part 10),section 475,
derivative contract (in Part 10),Part 7 of CTA 2009 (applied by section 1119 of CTA 2010),
disallowed, in relation to tax-interest expense amount (in Part 10),section 378,
drawn up on acceptable principles, in relation to financial statements (in Chapter 11 of Part 10),section 481,
fair value accounting (in Part 10),section 494(1),
fair value (in Part 10),section 494(1),
filing date, in relation to a period of account of a worldwide group (in Part 10),paragraph 7(5) of Schedule 7A,
finance lease (in Part 10),section 494(1),
financial asset (in Chapter 8 of Part 10),section 449(1),
financial statements of a worldwide group (in Part 10),section 479,
fixed ratio method (in Part 10),section 397,
for accounting purposes (in Part 10),section 1127(4) of CTA 2010,
full interest restriction return (in Part 10),paragraph 20 of Schedule 7A,
generally accepted accounting practice (in Part 10),section 1127(1) and (3) of CTA 2010,
group-EBITDA (chargeable gains) election (in Part 10),paragraph 15 of Schedule 7A,
group ratio election (in Part 10),paragraph 13 of Schedule 7A,
group ratio (blended) election (in Part 10),paragraph 14 of Schedule 7A,
group ratio method (in Part 10),section 398,
group ratio percentage (in Part 10),section 399,
IAS financial statements (in Part 10),section 488,
impairment loss (in Part 10),section 391,
income (in Part 10),section 1119 of CTA 2010,
insurance company (in Part 10),section 141 of FA 2012,
interest allowance of a worldwide group (in Part 10),section 396,
interest allowance (alternative calculation) election (in Part 10),paragraph 16 of Schedule 7A,
interest allowance (consolidated partnerships) election (in Part 10),paragraph 18 of Schedule 7A,
interest allowance (non-consolidated investment) election (in Part 10),paragraph 17 of Schedule 7A,
interest capacity of a worldwide group (in Part 10),section 392,
interest reactivation cap of a worldwide group (in Part 10),section 373,
interest restriction return (in Part 10),section 494(1),
international accounting standards (in Part 10),section 1127(5) of CTA 2010,
investor in a worldwide group (in Part 10),section 404,
loan relationship (in Part 10),Part 5 of CTA 2009 (applied by section 1119 of CTA 2010),
loan relationships or other financing arrangements (in Chapter 8 of Part 10),section 449(1),
local authority (in Part 10),section 1130 of CTA 2010,
local authority association (in Part 10),section 1131 of CTA 2010,
member of a worldwide group (in Part 10),section 473(4)(a),
multi-company worldwide group (in Part 10),section 473(4)(d),
net group-interest expense of a worldwide group (in Part 10),section 410,
net tax-interest expense of a company (in Part 10),section 389,
net tax-interest income of a company (in Part 10),section 389,
non-consenting company (in Part 10),paragraph 10 of Schedule 7A,
non-consolidated associate of a worldwide group (in Part 10),section 429,
non-consolidated subsidiary of an entity (in Part 10),section 475,
notice (in Part 10),section 1119 of CTA 2010,
party to a loan relationship (in Part 10),section 494(2),
period of account of a worldwide group (in Part 10),section 480,
profit before tax, of a worldwide group (in Chapter 7 of Part 10),section 416,
pro-rata share of company (of total disallowed amount) (in Part 10),paragraph 23 of Schedule 7A,
pro-rata share of accounting period (of total disallowed amount) (in Part 10),paragraph 24 of Schedule 7A,
provision (in relation to a public infrastructure asset) (in Chapter 8 of Part 10),section 436,
public infrastructure asset (in Chapter 8 of Part 10),section 436,
qualifying charitable donation (in Part 10),Part 6 of CTA 2010 (applied by section 1119 of CTA 2010),
qualifying infrastructure company (in Chapter 8 of Part 10),section 433,
qualifying infrastructure activity (in Chapter 8 of Part 10),section 436,
qualifying net group-interest expense of a worldwide group (in Part 10),section 414,
recognised, in financial statements (in Part 10),section 489,
recognised stock exchange (in Part 10),section 1137 of CTA 2010,
registered pension scheme (in Part 10),section 150(2) of FA 2004 (applied by section 1119 of CTA 2010),
related party (in Part 10),sections 462 to 472,
related party investor (in Part 10),section 404,
relevant asset (in Chapter 7 of Part 10),section 417,
relevant accounting period (in Part 10),section 490,
relevant expense amount (in Chapter 7 of Part 10),section 411,
relevant income amount (in Chapter 7 of Part 10),section 411,
relevant public body (in Part 10),section 491,
reporting company (in Part 10),section 494(1),
the return period (in Part 10),section 494(1),
service concession agreement (in Part 10),section 494(1),
share, of an investor in a worldwide group (in Part 10),section 404,
single-company worldwide group (in Part 10),section 473(4)(c),
subject to interest reactivations (in Part 10),section 373,
subject to interest restrictions (in Part 10),section 373,
tax (in Part 10),section 1119 of CTA 2010,
tax-EBITDA of a company (in Part 10),section 406,
tax-interest expense amount of a company (in Part 10),section 382,
tax-interest income amount of a company (in Part 10),section 385,
trade (in Part 10),section 1119 of CTA 2010,
total disallowed amount of a worldwide group (in Part 10),section 373,
UK generally accepted accounting practice (in Part 10),section 1127(2) of CTA 2010,
UK group company (in Part 10),section 492,
UK property business (in Part 10),Chapter 2 of Part 4 of CTA 2009 (applied by section 1119 of CTA 2010),
the UK sector of the continental shelf (in Chapter 8 of Part 10),section 449(1),
the ultimate parent, of a worldwide group (in Part 10),section 473(4)(b),
unexpired (in Chapter 4 of Part 10),section 395,
United Kingdom (in Part 10),section 1170 of CTA 2010,
used (in Chapter 4 of Part 10),section 394,
within the charge to corporation tax (in Part 10),section 1167 of CTA 2010,
wholly-owned subsidiary (in Part 10),section 494(1),
a worldwide group (in Part 10),section 473,
company tax return (in Part 15E),section 1218ZFA,
core expenditure (in Part 15E),section 1218ZCD,
costs, in relation to an exhibition (in Part 15E),section 1218ZBC,
EEA expenditure (in Part 15E),section 1218ZCC(2),
EEA expenditure condition (in Part 15E),section 1218ZCC,
exhibition (in Part 15E),section 1218ZAA,
income, in relation to an exhibition (in Part 15E),section 1218ZBB,
museums and galleries exhibition tax relief (in Part 15E),section 1218ZC(1),
primary production company (in Part 15E),section 1218ZAC,
qualifying expenditure (in Part 15E),section 1218ZCG,
secondary production company (in Part 15E),section 1218ZAD,
separate exhibition trade (in Part 15E),section 1218ZB,
touring exhibition (in Part 15E),section 1218ZAB,
qualifying expenditure (in Chapter 14B of Part 8B),section 357UR(2),
the separate exhibition trade (in Chapter 14B of Part 8B),section 357UR(2),
“Museums and galleries exhibition tax relief,Part 15E of CTA 2009,
disqualified close company (in Part 8B),section 357KEA,
SME (Northern Ireland employer) condition (in Part 8B),section 357KA,
SME (election) condition (in Part 8B),section 357KA,
Penalty under Schedule 16 to F( No. 2)A 2017,Various taxes,
Penalty under Schedule 16 to F( No. 2)A 2017,Various taxes,

A failure to comply with paragraph 11(1) or 12(1) in so far as it applies by virtue of an order under paragraph 5,The first day after the end of the relevant period described in paragraph 5(6),
A failure to comply with paragraph 11(1) or 12(1) in so far as it applies by virtue of an order under paragraph 16(2),The first day after the end of the relevant period (whether that is the period described in sub-paragraph 16(5)(a) or that period as extended by a direction under paragraph 16(5)(b)),
Any other failure to comply with sub-paragraph (1) of paragraph 11,The first day after the end of the relevant period described in paragraph 11(2),
Any other failure to comply with sub-paragraph (1) of paragraph 12,The first day after the end of the relevant period described in paragraph 12(2),
A failure to comply with paragraph 17(2),The first day after the end of the relevant period described in paragraph 17(3),
A failure to comply with paragraph 18(2),The first day after the latest time by which paragraph 18(2) should have been complied with in the case concerned,
A failure to comply with paragraph 19,The first day after the end of the period within which the person must comply with paragraph 19,
 A failure to comply with paragraph 22C,The first day after the end of the period before the end of which the person must comply with paragraph 22C,

Income tax or capital gains tax,Return, accounts, statement or document required under section 8(1) of TMA 1970 (personal return),
Income tax or capital gains tax,Return, accounts, statement or document required under section 8A(1) of TMA 1970 (trustee's return),
Income tax,Return, accounts, statement or document required under section 12AA(2) or (3) of TMA 1970 (partnership return),
Income tax,Return under section 254 of FA 2004 (pension schemes),
Income tax,Particulars or documents required under regulation 12 of the Retirement Benefits Schemes (Information Powers) Regulations 1995 ( SI 1995/3101) (information relating to pension schemes),
Capital gains tax,NRCGT return under section 12ZB of TMA 1970,
Inheritance tax,Account under section 216 or 217 of IHTA 1984.,

Income tax or capital gains tax,Return, statement or declaration in connection with a claim for an allowance, deduction or relief,
Income tax or capital gains tax,Accounts in connection with ascertaining liability to tax,
Income tax or capital gains tax,Statement or declaration in connection with a partnership return,
Income tax or capital gains tax,Accounts in connection with a partnership return,
Inheritance tax,Information or document under regulations under section 256 of IHTA 1984,
Inheritance tax,Statement or declaration in connection with a deduction, exemption or relief.,
Income tax, capital gains tax or inheritance tax,Any other document given to HMRC by a person (“P”) which is likely to be relied on by HMRC to determine, without further inquiry, a question about— P's liability to tax; payments by P by way of or in connection with tax; any other payment by P (including penalties); repayments, or any other kind of payment or credit, to P.,

assets (in paragraphs 8 to 10),paragraph 9(7),
capital gains tax,paragraph 12(2),
HMRC,paragraph 32(1),
involves an offshore matter (in relation to failure to notify chargeability),paragraph 9(2),
involves an offshore matter (in relation to failure to deliver a return or other document),paragraph 10(2) and (3),
involves an offshore matter (in relation to delivery of a return or other document containing an inaccuracy),paragraph 11(2) and (3),
involves an offshore transfer (in relation to failure to notify chargeability),paragraph 9(3) to (6),
involves an offshore transfer (in relation to failure to deliver a return or other document),paragraph 10(4) to (8),
involves an offshore transfer (in relation to delivery of a return or other document containing an inaccuracy),paragraph 11(4) to (8),
involves an onshore matter (in relation to any tax non-compliance),paragraph 7(2),
offshore tax non-compliance,paragraph 7(1),
offshore PLR,paragraph 15(1),
potential lost revenue,paragraph 15(2),
RTC period,paragraph 1(b),
relevant offshore tax non-compliance,paragraph 3,
tax non-compliance,paragraph 8(1),
tax period,paragraph 32(1),
tax year (in relation to inheritance tax),paragraph 32(1),
tax,paragraph 12(1),
UK,paragraph 32(1),
uncorrected offshore tax non-compliance (in Part 2),paragraph 14(2),