Schedule 4 Index of defined expressionsF1
United Kingdom
| absolute interest (in Chapter 3 of Part 10) | section 935(1) |
| accounting period | F2section 1119 of CTA 2010 |
| F3accounting period (in Part 14A) | sections 1179DY(1) (in relation to films and television programmes) and 1179FQ(1) (in relation to video games) |
| accounting period of a firm (in Part 17) | section 1261 |
| F4accounting policy (in Parts 5 and 6) | section 476 |
| accounting policy (in Part 7) | section 710 |
| accounting value (in relation to an asset) (in Part 8) | section 719 |
| the acquired securities (in Chapter 5 of Part 12) | section 1030(4) |
| acquisition (in relation to an asset) (in Part 8) | section 856 |
| the actual accrual period (in Chapter 8 of Part 5) | section 373(5) |
| F5adjusted (in relation to a relevant profits amount) (in Chapter 3A of Part 2) | section 18G(3) |
| the administration period (in Chapter 3 of Part 10) | section 938(1) |
| the aggregate income of the estate (in Chapter 3 of Part 10) | section 947(1) |
| aggregate relevant profits amount (in Chapter 3A of Part 2) | section 18K(5) |
| alternative finance arrangements (in Parts 5 and 6) | section 501(2) |
| alternative finance return (in Part 6) | sections 511 to 513 |
| amortised cost basis (in Parts 5 and 6) | section 313(4) |
| amount recognised in determining a company's profit or loss for a period (in Parts 5 and 6) | section 308 |
| amount recognised in determining a company's profit or loss for a period (in Part 7) | section 597 |
| amounts recognised for accounting purposes (in Parts 5 and 6) | section 309(2) |
| amounts recognised for accounting purposes (in Part 7) | section 599 |
| amounts recognised for accounting purposes (in Part 8) | section 717(2) |
| animal (in Chapter 8 of Part 3) | section 110(1) |
| F6animal (in Chapter 8A of Part 3) | section 127G |
| animal being added to a herd (in Chapter 8 of Part 3) | section 110(6) |
| animals in a herd or part of a herd (in Chapter 8 of Part 3) | section 110(3) to (5) |
| animation (in Part 14A) | section 1179EA(3) |
| approved, approval (in relation to a share incentive plan) (in Chapter 1 of Part 11) | section 488(4) of ITEPA 2003 (see section 984(1) and (2) of this Act) |
| F7arrangement (in Chapter 2A of Part 6) | section 486B(9) |
| arrangement (in Chapter 10 of Part 6) | section 559 |
| assignment (in the application of the Act to Scotland) | F8section 1166(1) of CTA 2010 |
| associate (in Parts 5 and 6) | F9section 448 of CTA 2010 (as applied by section 476(1)) |
| associate (in Chapter 12 of Part 8) | F10section 448 of CTA 2010 (as applied by section 841(3)) |
| associated company (in Chapter 1 of Part 11) | paragraph 94 of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| F11associated person (in Part 8ZA) | section 356LB |
| F12associated with (in Part 21A) | section 937K |
| F13. . . | . . . |
| assumed income entitlement (in Chapter 3 of Part 10) | section 948(2), (3) |
| authorised unit trust | F14Chapter 2 of Part 13 of CTA 2010 (as applied by section 1119 of that Act) |
| audiovisual expenditure credit | section 1179D(3) |
| award of shares (and references to shares awarded) (in Chapter 1 of Part 11) | paragraph 5(1) and (2) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| bank (in Part 7) | section 710 |
| the basic amount (in relation to estate income) (in Chapter 3 of Part 10) | section 941(4) |
| basic life assurance and general annuity business (abbreviated as “BLAGAB”) | F15sections 57 and 67(5) of FA 2012 (as applied by section 141(2) of that Act) |
| basic rate | F16section 1119 of CTA 2010 |
| basic relieving amount by reference to a taxed receipt (in Chapter 4 of Part 4) | sections 228(4), 229(2), (4) |
| BLAGAB (in Chapter 10 of Part 5) | section 386(4) |
| body of persons | F17section 1119 of CTA 2010 |
| building society | F18section 1119 of CTA 2010 |
| capital allowance | F19section 1119 of CTA 2010 |
| capital cost of patent rights (in Chapter 3 of Part 9) | section 913(4) |
| capital redemption policy (in Part 7) | section 710 |
| F20. . . | . . . |
| F21F22. . . | . . . |
| caravan | section 1314 |
| F23. . . | . . . |
| Chapter 2 surrenderable loss (in Chapter 2 of Part 13) | section 1055 |
| F24. . . | . . . |
| the charge to corporation tax on income | section 2(3) |
| chargeable asset (in Part 7) | section 703 |
| chargeable event (in Chapter 5 of Part 12) | section 1032 |
| chargeable intangible asset (in Part 8) | section 741(1) |
| chargeable period | F25section 1119 of CTA 2010 |
| chargeable realisation gain (in Part 8) | section 741(2) |
| charity | F26paragraph 1 of Schedule 6 to FA 2010 |
| claim | section 1315 |
| close company | F27Chapter 2 of Part 10 of CTA 2010 |
| collective investment scheme (in Parts 5 and 6) | section 476(1) |
| commercial association of companies (in Part 12) | section 1004(9) |
| F28. . . | . . . |
| F29commercial purpose condition (in Part 15C) | section 1217OB |
| company (except in Chapters 13 and 14 of Part 5, Chapters 9 and 10 of Part 7, Chapter 8 of Part 8 and Chapter 1 of Part 11) | F30section 1119 of CTA 2010 (and see also section 1273(2)(c) of this Act) |
| company (in Chapter 13 of Part 5) | section 430(1) |
| company (in Chapter 14 of Part 5) | section 439(1) |
| company (in Chapter 9 of Part 7) | section 681(1) |
| company (in Chapter 10 of Part 7) | section 688(1) |
| company (in Chapter 8 of Part 8) | section 764(2) |
| company (in Chapter 1 of Part 11) | paragraph 99(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| the company (in relation to a share incentive plan) (in Chapter 1 of Part 11) | paragraph 2(2) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| the company (in Chapter 5 of Part 15) | section 1212(1) |
| F31the company (in Chapter 5 of Part 15A) | section 1216E(1) |
| the company (in Chapter 5 of Part 15B) | section 1217E(1) |
| company replacing another as party to a loan relationship (in Chapter 4 of Part 5) | section 338 |
| company replacing another as party to a derivative contract (in Chapter 5 of Part 7) | section 627 |
| company tax return (in Chapter 3A of Part 2) | section 18S |
| company tax return (in Part 14A) | section 1179AC |
| company tax return (in Part 15) | section 1187 |
| company tax return (in Part 15A) | section 1216A |
| company tax return (in Part 15B) | section 1217AF |
| company tax return (in Part 15C) | section 1217OA |
| F32company tax return (in Part 15D) | section 1217U |
| F33company tax return (in Part 15E) | section 1218ZFA |
| company with investment business (in Part 16) | F34section 1218B(1) and (2) |
| completed (in Part 14A) | sections 1179EB (in relation to films and television programmes) and 1179FS (in relation to video games) |
| completion period (in Part 14A) | sections 1179DY(2) (in relation to films and television programmes) and 1179FQ(2) (in relation to video games) |
| the completion period (in Chapter 5 of Part 15) | section 1212(1) |
| the completion period (in Chapter 5 of Part 15A) | section 1216E(1) |
| the completion period (in Chapter 5 of Part 15B) | section 1217E(1) |
| connected (in the context of “connected person” or one person being “connected” with another) (except in Chapter 12 of Part 8) | F35section 1122 of CTA 2010 (see section 1316(1) of this Act) |
| connected (in the context of “connected person” or one person being “connected” with another) (in Chapter 12 of Part 8) | sections 842 and 843 |
| connected companies relationship (in Parts 5 and 6) | section 348 |
| consideration received for disposal of know-how (in Chapter 13 of Part 3) | section 176(3), (4) |
| consortium (in relation to companies that are owned by a consortium or are members of a consortium) (in Part 12) | section 1004(5) to (8) |
| consortium company (in Chapter 7 of Part 5) | section 371(1) |
| contaminated state (in relation to land) (in Part 14) | section 1145 |
| contract for differences (in Part 7) | section 582 |
| contract of insurance (in Part 7) | section 710 |
| contract of long-term insurance (in Part 7) | section 710 |
| F36contracted out (and related expressions) (in Part 13) | section 1133 |
| contractor (in Part 8ZA) | section 356L(2) |
| contractor's ring fence profits (in Part 8ZA) | section 356LD |
| contractor payment (in Part 13) | section 1133 |
| F37control (except in ... Chapter 12 of Part 8 and Chapter 1 of Part 11) | F38section 1124 of CTA 2010 (see section 1316(2) of this Act) |
| F39. . . | . . . |
| control (in Chapter 12 of Part 8) | section 836 |
| control (in Chapter 1 of Part 11) | section 995 of ITA 2007, as applied by section 719 of ITEPA 2003 (see section 984(1) and (2) of this Act) |
| controlled waters (in Part 14) | section 1179 |
| convertible securities (in Part 12) | section 1005 (and see also section 1030(4)) |
| convertible shares (in Part 12) | section 1005 |
| co-operative society (in Chapter 14 of Part 5) | section 439(1) |
| co-operative society (in Chapter 10 of Part 7) | section 688(1) |
| co-producer (of a qualifying co-production) (in Part 14A) | section 1179DQ |
| co-producer (in Part 15) | section 1186 |
| co-producer (in Part 15A) | section 1216AI |
| core expenditure | sections 1179DS (in relation to films and television programmes) and 1179FK (in relation to video games) |
| core expenditure (in Part 15) | section 1184(1) |
| core expenditure (in Part 15A) | section 1216AG(3) |
| core expenditure (in Part 15B) | section 1217AD |
| core expenditure (in Part 15C) | section 1217GC |
| core expenditure (in Part 15D) | section 1217RC |
| core expenditure (in Part 15E) | section 1218ZCD |
| cost of an asset (in relation to certain assets) (in Chapter 7 of Part 8) | section 760 |
| costs, in relation to a concert or concert series (in Part 15D) | section 1217QD |
| costs, in relation to an exhibition (in Part 15E) | section 1218ZBC |
| costs of a theatrical production (in Part 15C) | section 1217IC |
| costs of the film (in Chapter 2 of Part 15) | section 1191 |
| costs of the relevant programme (in Chapter 2 of Part 15A) | section 1216BC |
| costs of the video game (in Chapter 2 of Part 15B) | section 1217BC |
| coupons (in Chapter 6 of Part 10) | section 975(3) |
| credit (in Part 16) | section 1255(3) |
| credit union | section 1319 |
| creditor quasi-repo (in Chapter 10 of Part 6) | section 544 |
| creditor relationship (in Parts 5, 6 and 7) | section 302(5) |
| creditor repo (in Chapter 10 of Part 6) | section 543 |
| debit (in Part 16) | section 1255(3) |
| debt (in Parts 5 and 6) | section 476(1) |
| debtor consortium company (in Chapter 7 of Part 5) | section 371(1) |
| debtor quasi-repo (in Chapter 10 of Part 6) | section 549 |
| debtor relationship (in Parts 5, 6 and 7) | section 302(6) |
| debtor repo (in Chapter 10 of Part 6) | section 548 |
| the deficit (in Chapter 16 of Part 5) | section 456(2) |
| the deficit period (in Chapter 16 of Part 5) | section 456(2) |
| deposit arrangements (in Chapter 6 of Part 6) | section 501(3) |
| depositary receipt (in Part 7) | section 710 |
| F40. . . | . . . |
| F41derelict state (in relation to land) (in Part 14) | section 1145A |
| derivative contract | section 576 |
| derivative contract of a person | section 608(7) |
| designated (in Part 7) | section 710 |
| designated fair value hedge (in Parts 5 and 6) | section 313(7) |
| development activities | section 1179FR |
| development company (in Part 14A) | section 1179FI |
| diminishing shared ownership arrangements (in Chapter 6 of Part 6) | section 501(3) |
| discharge (in Chapter 10 of Part 6) | section 559 |
| discretionary interest (in Chapter 3 of Part 10) | section 935(3) |
| distribution | F42section 1119 of CTA 2010 |
| dividend ordinary rate | section 1319 |
| dividend shares (in Chapter 1 of Part 11) | paragraph 62(3)(b) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| double taxation arrangements (in Chapter 3A of Part 2) | section 18S |
| the earlier period (in Chapter 15 of Part 8) | section 871(2) |
| economic loss (in Part 21A) | section 937L |
| economic profit (in Part 21A) | section 937L |
| F43F44European expenditure (in Part 15B) | section 1217AE |
| F45. . . | . . . |
| F46. . . | . . . |
| F47. . . | . . . |
| . . . | . . . |
| . . . | . . . |
| . . . | . . . |
| effective 51% subsidiary (in Part 8) | section 771 |
| F48economically equivalent to interest (in Chapter 2A of Part 6) | section 486B(2) |
| effective duration of a lease (in Chapter 4 of Part 4) | section 243 |
| election | section 1315 |
| employee (in Chapter 1 of Part 11) | section 4(2) of ITEPA 2003 (see section 984(1) and (2) of this Act) |
| F49. . . | . . . |
| the employee (in Part 12) | section 1005 |
| the employing company (in Part 12) | section 1005 |
| employment (in Chapter 1 of Part 11) | section 4(1) of ITEPA 2003 (see section 984(1) and (2) of this Act) |
| employment (in Part 12) | section 1002 |
| employment income | section 7(2) of ITEPA 2003 |
| equity instrument (in Parts 5 and 6) | section 476(1) |
| equity instrument (in Part 7) | section 710 |
| estate (in Chapter 3 of Part 10) | section 934(2) |
| estate income (in Chapter 3 of Part 10) | section 934(2) |
| estate in land (in relation to any land in Scotland) | F50section 1166(1) of CTA 2010 |
| exchange gain (in Parts 5 and 6) | section 475 |
| exchange gain (in Part 7) | section 705 |
| exchange loss (in Parts 5 and 6) | section 475 |
| exchange loss (in Part 7) | section 705 |
| excluded body (in Part 7) | section 706 |
| exhibition (in Part 15E) | section 1218ZAA |
| expenditure on an asset (in Part 8) | section 727 |
| exploration or exploitation activities (in Part 8ZA) | section 356L(4) |
| externally provided worker (in Part 13) | section 1128 |
| fair value (in Parts 5 and 6) | section F51476(1) |
| fair value (in Part 7) | section 710 |
| fair value accounting (in Parts 5 and 6) | section 313(5) |
| fair value accounting (in Part 7) | section 710 |
| the farm company (in Chapter 8A of Part 3) | section 127G |
| farmers (in Chapter 8 of Part 3) | section 109(3) |
| farming | F52section 1125 of CTA 2010 |
| farming trade (in Chapter 8A of Part 3) | section 127G |
| film (in Part 14A) | section 1179DA |
| film (in Part 15) | section 1181 |
| film-making activities (in Part 15) | section 1183 |
| film production company (in Part 15) | section 1182 |
| film tax relief (in Part 15) | section 1195(2) |
| final accounting period (in Chapter 3 of Part 10) | section 938(3) |
| final certificate (in Chapter 5 of Part 15) | section 1212(1) |
| final certificate (in Chapter 5 of Part 15A) | section 1216CC |
| final certificate (in Chapter 5 of Part 15B) | section 1217CC |
| final tax year (in Chapter 3 of Part 10) | section 938(4) |
| financial asset (in Part 8) | section 806(2), (3) |
| financial institution (in Chapter 6 of Part 6) | section 502 |
| financial trader (in Part 7) | section 710 |
| firm | section 1257(1) (and see also section 1273(2)(a)) |
| for accounting purposes | F53section 1119 of CTA 2010 |
| foreign estate (in Chapter 3 of Part 10) | section 936(1) |
| foreign holdings (in Chapter 6 of Part 10) | section 975(1) |
| foreign permanent establishments amount (in Chapter 3A of Part 2) | section 18A(4) |
| forestry | F54section 1125(3) of CTA 2010 |
| forfeiture, forfeited (in Chapter 1 of Part 11) | paragraph 99(1) (“provision for forfeiture”) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| free shares (in Chapter 1 of Part 11) | paragraph 2(1)(a) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| full treaty territory (in Chapter 3A of Part 2) | section 18R |
| future (in Part 7) | section 581 |
| fungible assets (in Part 8) | section 858(2) |
| GAAP-compliant accounts (in Part 8) | section 716(4) |
| generally accepted accounting practice (abbreviated as “GAAP”) | F55section 1119 of CTA 2010 |
| generating income from land (in Chapter 2 of Part 4) | sections 207 and 208 |
| gilt-edged securities (in Parts 5 and 6) | section 476(1) |
| goodwill (in Part 8) | section 715(3) |
| F56. . . | . . . |
| grossing up | F57section 1128 of CTA 2010 |
| group (in Part 8) | Chapter 8 of Part 8 |
| group (in Part 13) | section 1140A |
| group (in Part 14A) | section 1179AD |
| group (in relation to companies that are members of the same group of companies) (in Part 12) | section 1004(2) |
| group accounting period (in Chapter 7 of Part 5) | section 370 |
| group member (in Chapter 7 of Part 5) | section 371(1) |
| group plan (in Chapter 1 of Part 11) | paragraph 4(2) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| group transfer (in Part 12) | section 1004(3) |
| F58. . . | . . . |
| hedged item (in Parts 5 and 6) | section 313(7) |
| hedging relationship (in Parts 5 and 6) | section 475A |
| hedging relationship (in Part 7) | section 707 |
| herd (in Chapter 8 of Part 3) | section 110(1) |
| herd basis election (in Chapter 8 of Part 3) | section 109(1) |
| herd basis rules (in Chapter 8 of Part 3) | section 109(2) |
| holding company (in Chapter 7 of Part 5) | section 371(1) |
| houseboat | section 1319 |
| hybrid derivative (in Part 7) | section 584(4) |
| F59I - E rules | section 70(1) and (2) of FA 2012 (as applied by section 141(2) of that Act) |
| impairment (in Parts 5 and 6) | section 476(1) |
| impairment loss (in Parts 5 and 6) | section 476(1) |
| income | F60section 1119 of CTA 2010 |
| income from a theatrical production (in Part 15C) | section 1217IB |
| income from the film (in Chapter 2 of Part 15) | section 1190 |
| income from the relevant programme (in Chapter 2 of Part 15A) | section 1216BB |
| income from the video game (in Chapter 2 of Part 15B) | section 1217BB |
| income, in relation to a concert or concert series (in Part 15D) | section 1217QC |
| income, in relation to an exhibition (in Part 15E) | section 1218ZBB |
| income statement (in Parts 5 and 6) | section 476(1) |
| income statement (in Part 7) | section 710 |
| ineligible company (in Part 13) | section 1142 |
| F61. . . | . . . |
| insurance business transfer scheme | F62section 139(1) of FA 2012 (as applied by section 141(2) of that Act) |
| insurance company | F63section 65 of FA 2012 (as applied by section 141(2) of that Act) |
| F64. . . | . . . |
| intangible asset (in Part 8) | section 712 |
| intangible fixed asset (in Part 7) | section 710 |
| intangible fixed asset (in Part 8) | sections 713 and 715(1) |
| F65. . . | . . . |
| interest payable on a money debt (in Chapter 2 of Part 6) | section 484(1) |
| interest under a loan relationship (in Parts 5 and 6) | section 305(1) |
| interim accounting period (in Chapter 5 of Part 15) | section 1212(1) |
| interim accounting period (in Chapter 5 of Part 15A) | section 1216E(1) |
| interim accounting period (in Chapter 5 of Part 15B) | section 1217E(1) |
| interim certificate (in Chapter 5 of Part 15) | section 1212(1) |
| interim certificate (in Chapter 5 of Part 15A) | section 1216CC |
| interim certificate (in Chapter 5 of Part 15B) | section 1217CC |
| international accounting standards | F66section 1119 of CTA 2010 |
| international organisation (in Parts 5 and 6) | section 476(2) |
| F67the investing company (in Chapter 6A of Part 6) | section 521A(3) |
| investment bond arrangements (in Chapter 6 of Part 6) | section 501(3) |
| investment business of a company (in Part 16) | F68section 1218B(3) |
| investment trust | F69section 1158 of CTA 2010 |
| F70the issuing company (in Chapter 6A of Part 6) | section 521A(3) |
| keeping a production herd (in Chapter 8 of Part 3) | section 109(4) |
| know-how (in Chapter 13 of Part 3) | section 176(1), (2) |
| know-how (in Chapter 2 of Part 9) | section 908(4) |
| . . . | . . . |
| . . . | . . . |
| large company (in Part 13) | section 1122 |
| larger SME (in Part 13) | section 1121 |
| the later period (in Chapter 15 of Part 8) | section 871(2) |
| lease (in Part 4) | section 291(1) |
| lease (in Part 8ZA) | section 356LC |
| liabilities under a loan relationship (in Part 5) | section 305(2), (3) |
| life assurance business | F71section 56 of FA 2012 (as applied by section 141(2) of that Act) |
| . . . | . . . |
| limited interest (in Chapter 3 of Part 10) | section 935(2) |
| F72. . . | . . . |
| listed company (in Part 12) | section 1005 |
| loan (in Parts 5 and 6) | section 476(1) |
| loan relationship | section 302(1) and (2) |
| local authority | F73section 1130 of CTA 2010 |
| long-term business | F74section 63 of FA 2012 (as applied by section 141(2) of that Act) |
| F75. . . | . . . |
| F76main ring fence profits rate | section 279A(4) (as applied by 1119 of CTA 2010) |
| major interest (in Parts 5 and 6) | section 473 |
| major interest (in Chapter 12 of Part 8) | section 837 |
| F77major interest in land (in Part 14) | section 1178A |
| manufactured interest (in Chapter 9 of Part 6) | section 539(5) |
| manufactured interest relationship | section 539(2) |
| market gardening | section 1317(5) |
| market value (in Chapter 1 of Part 11) | paragraph 92 of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| market value (in Part 12) | section 1005 |
| matching shares (in Chapter 1 of Part 11) | paragraph 3(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| F78. . . | . . . |
| mature (in relation to female animals) (in Chapter 8 of Part 3) | section 111(5) |
| member (of a consortium) (in Chapter 7 of Part 5) | section 371(1) |
| member of a group (in Chapter 4 of Part 5) | section 335(6) |
| member of a group (in Chapter 7 of Part 5) | section 371(3) |
| member of a group (in Chapter 5 of Part 7) | section 624(3) |
| member company (in Chapter 7 of Part 5) | section 371(1) |
| members of a company | section 1273(2)(d) |
| members of a firm | section 1273(2)(b) |
| the merger (in Chapter 14 of Part 5) | section 431(10) |
| the merger (in Chapter 10 of Part 7) | section 682(8) |
| the Mergers Directive | section 1319 |
| the merging companies (in Chapter 14 of Part 5) | section 431(10) |
| the merging companies (in Chapter 10 of Part 7) | section 682(8) |
| mineral lease or agreement (in Chapter 7 of Part 4) | section 274(1) |
| mineral royalties (in Chapter 7 of Part 4) | sections 274(2), 275, 276 |
| money debt (in Parts 5 and 6) | section 303 |
| money debt (in Chapter 2 of Part 6) | sections 483(2), 484(2) |
| mortgage (in the application of the Act to Scotland) | F79section 1166(1) of CTA 2010 |
| museums and galleries exhibition tax relief (in Part 15E) | section 1218ZC(1) |
| national insurance contributions | section 1319 |
| net consortium debit (in Chapter 7 of Part 5) | section 371(1) |
| non-trading credits (in Parts 5 and 6) | section 301(2) |
| non-trading credits (in Part 8) | section 746 |
| non-trading debits (in Parts 5 and 6) | section 301(2) |
| non-trading debits (in Part 8) | section 746(1) |
| non-trading deficit from loan relationships (in Parts 5 and 6) | section 301(6), (7) |
| non-trading profits (in Chapter 16 of Part 5) | section 457(5) |
| non-trading profits from loan relationships (in Parts 5 and 6) | section 301(4), (5) |
| non-UK resident (and references to a non-UK resident or a non-UK resident company) | F80section 1119 of CTA 2010 |
| normal self-assessment filing date | section 1319 |
| notice | F81section 1119 of CTA 2010 |
| the OECD model (in Chapter 3A of Part 2) | section 18S |
| offshore fund (in Chapter 3 of Part 6) | F82section 489 |
| oil and gas exploration and appraisal | F83section 1134 of CTA 2010 |
| oil contractor activities (in Part 8ZA) | section 356L(2) |
| old asset (in Chapter 7 of Part 8) | section 754(2) |
| open-ended investment company (abbreviated as “OEIC”) (in Chapter 3 of Part 6 and Part 7) | F84section 613 of CTA 2010 (as applied by sections 488(1) and 710) |
| opt-in period (in Part 14A) | section 1179B(3) |
| option (in Part 7) | section 580 |
| option (in Part 12) | section 1005 |
| orchestra tax relief (in Part 15D) | section 1217R(1) |
| orchestral concert (in Part 15D) | section 1217PA |
| ordinary share capital | F85section 1119 of CTA 2010 |
| F86ordinary share (in Part 9A) | section 931U |
| ordinary shares (in Part 12) | section 1005 |
| the original relief (in Chapter 4 of Part 12) | section 1025(1)(a) |
| the original relief (in Chapter 5 of Part 12) | section 1030(4) |
| other assets (in Chapter 7 of Part 8) | section 754(2) |
| overseas dividend (in Chapter 10 of Part 6) | section 559 |
| overseas life insurance company | F87section 139(1) of FA 2012 (as applied by section 141(2) of that Act) |
| overseas property business | section 206 |
| overseas securities (in Chapter 10 of Part 6) | section 559 |
| parent company (in Part 12) | section 1004(4) |
| Part 5 | section 294(2) |
| F88. . . | . . . |
| . . . | . . . |
| this Part (in Part 5) | section 294(2) |
| part realisation (in relation to an intangible fixed asset) (in Part 8) | section 734(4) |
| participant (in relation to a share investment plan) (in Chapter 1 of Part 11) | paragraph 5(4) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| participant's plan shares (in Chapter 1 of Part 11) | paragraph 99(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| participator (in Chapter 12 of Part 8) | section 841(1) and (2) |
| partnership shares (in Chapter 1 of Part 11) | paragraph 2(1)(b) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| party (to a creditor relationship) (in Parts 5 and 6) | section 298(1) |
| party (to a manufactured interest relationship) | section 539(6) |
| party (to a loan relationship) | section 302(1) and (2) |
| party (to a relevant contract) (in Part 7) | section 578 |
| patent rights (in Chapter 3 of Part 9) | section 912(3) |
| the payer (in Part 9A) | section 931T |
| . . . | . . . |
| payment period (in Part 13) | section 1141 |
| payments under a loan relationship (in Part 5) | section 305(1) |
| period of account | F89section 1119 of CTA 2010 |
| permanent establishment | F90section 1119 of CTA 2010 |
| person receiving any asset (in Chapter 10 of Part 6) | section 557 |
| personal representatives (in Chapter 3 of Part 10) | F91section 1119 of CTA 2010 |
| plain vanilla contract (in Part 7) | section 708 |
| plan shares (in Chapter 1 of Part 11) | paragraph 99(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| plan trust (in Chapter 1 of Part 11) | paragraph 71(3) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| pollution of controlled waters (in Part 14) | section 1179 |
| post-cessation receipt (in Part 3) | sections 190 and 191 |
| post-cessation receipt (in Chapter 9 of Part 4) | sections 282 and 283 |
| pre-completion period (in Part 14A) | sections 1179DY(4) (in relation to films and television programmes) and 1179FQ(4) (in relation to video games) |
| pre-FA 2002 assets (in Part 8) | sections 881 and 892 to 895 |
| premises (in Part 4) | section 291(2) |
| premium (in Chapter 4 of Part 4) | section 247(1), (3) |
| the price (in relation to the exchange of know-how) (in Chapter 13 of Part 3) | section 176(6) |
| primary production company (in Part 15E) | section 1218ZAC |
| principal company (in Chapters 8 and 9 of Part 8) | section 765(2) |
| principal photography (in Part 14A) | section 1179EA(2) |
| principal photography (in Part 15) | section 1183(2) |
| principal photography (in Part 15A) | section 1216AF(2) |
| proceeds of realisation (of an asset) (in Part 8) | section 739 |
| proceeds of sale (in relation to the exchange of know-how) (in Chapter 13 of Part 3) | section 176(6) |
| production (in Part 14A) | section 1179AA(9) |
| production activities (in Part 14A) | section 1179EA(1) |
| production company (in Part 14A) | section 1179DP |
| production company (in Part 15C) | section 1217FC |
| production company (in Part 15D) | section 1217PB |
| production expenditure (in Part 15) | section 1184(1) |
| production expenditure (in Part 15A) | section 1216AG(2) |
| production herd (in Chapter 8 of Part 3) | section 110(1), (2) |
| production herd (of the same class) (in Chapter 8 of Part 3) | section 111(2) |
| profit share agency arrangements (in Chapter 6 of Part 6) | section 501(3) |
| profit-sharing arrangements (in Parts 5 and 6) | section 476(1) |
| profit-sharing arrangements (in Part 7) | section 710 |
| profits (in Part 2) | section 2(2) |
| property business | section 204 |
| public body (in Chapter 5 of Part 9) | section 926(2) |
| purchase and resale arrangements (in Chapter 6 of Part 6) | section 501(3) |
| . . . | ... |
| . . . | . . . |
| the qualifying business (in Part 12) | section 1005 |
| qualifying Chapter 2 expenditure (in Part 13) | section 1051 |
| . . . | . . . |
| . . . | . . . |
| qualifying Chapter 4 expenditure (in Chapter 4 of Part 14) | section 1162 |
| . . . | . . . |
| F92. . . | . . . |
| qualifying company (in Part 14A) | sections 1179D(1) (in relation to films and television programmes) and 1179F(1) (in relation to video games); and see also section 1179BA(5) |
| qualifying co-production (in Part 14A) | section 1179DQ |
| qualifying co-production (in Part 15) | section 1186 |
| qualifying co-production (in Part 15A) | section 1216AI |
| qualifying corporate bond | section 117 of TCGA 1992 |
| F93. . . | . . . |
| qualifying expenditure (in Chapter 3 of Part 15) | section 1199(3) |
| qualifying expenditure (in Chapter 3 of Part 15A) | section 1216CF(3) |
| qualifying expenditure (in Chapter 3 of Part 15B) | section 1217CF(3) |
| qualifying expenditure (in Part 15C) | section 1217JA |
| qualifying expenditure (in Part 15D) | section 1217RF |
| qualifying expenditure (in Part 15E) | section 1218ZCG |
| qualifying expenditure on externally provided workers (in Part 13) | section 1127 |
| . . . | . . . |
| qualifying film (in Part 14A) | section 1179DB |
| qualifying land remediation expenditure (in Part 14) | section 1144 |
| qualifying land remediation loss (in Chapter 3 of Part 14) | section 1152 |
| qualifying life assurance business loss (in Chapter 4 of Part 14) | section 1165 |
| qualifying orchestral concert (in Part 15D) | section 1217RA(3) |
| qualifying orchestral concert series (in Part 15D) | section 1217RA(5) |
| F94. . . | . . . |
| F95. . . | . . . |
| F96. . . | . . . |
| qualifying production (in Part 14A) | sections 1179D(1) (in relation to films and television programmes) and 1179F(1) (in relation to video games); and see also section 1179BA(5) |
| qualifying television programme (in Part 14A) | section 1179DE |
| . . . | . . . |
| qualifying video game (in Part 14A) | section 1179FA |
| F97. . . | . . . |
| . . . | . . . |
| . . . | . . . |
| . . . | . . . |
| . . . | . . . |
| the real interest (in Chapter 9 of Part 6) | section 539(5) |
| realisation (in relation to an asset) (in Part 8) | section 856 |
| realisation (in relation to an intangible fixed asset) (in Part 8) | section 734 |
| receipt period (of a receipt) (in Chapter 4 of Part 4) | section 228(6) |
| receipts and expenses (in the context of the calculation of the profits of a trade, profession or vocation or of a property business) | section 48 (including as applied by section 210) |
| the recipient (in Part 9A) | section 931T |
| the recipient (in Part 12) | section 1005 |
| recognised (in relation to an amount) (in Part 8) | section 716(1) |
| recognised stock exchange | F98section 1137 of CTA 2010 |
| redeemable (in Part 9A) | section 931U |
| . . . | . . . |
| reduction under section 228 by reference to a taxed receipt (in Chapter 4 of Part 4) | section 230(6) |
| referable (of income or gains or losses of insurance companies) | section 432A of ICTA |
| F99. . . | . . . |
| registered pension scheme | section 150(2) of FA 2004 (as applied by F100section 1119 of CTA 2010) |
| F101registered society | section 1119 of CTA 2010 |
| related party (in Part 8) | section 835 |
| related transaction (in Parts 5 and 6) | section 304 |
| related transaction (in Part 7) | section 596 |
| release debit (in Chapter 6 of Part 5) | section 353(3) |
| release debit (in Chapter 7 of Part 5) | section 364(4) |
| relevant accounting period (in Chapter 3A of Part 2) | section 18A(3) |
| relevant asset (in Part 8ZA) | section 356LA |
| relevant connection (in Part 14) | section 1178 |
| relevant consortium creditor relationship (in Chapter 7 of Part 5) | section 371(1) |
| F102relevant contaminated land remediation (in Part 14) | section 1146 |
| relevant contract (in Parts 5 and 6) | section 476(1) |
| relevant contract (in Part 7) | section 577 |
| relevant contract of a company (in Part 7) | section 578 |
| relevant credits (in Chapter 7 of Part 7) | section 659 |
| relevant debits (in Chapter 7 of Part 7) | section 659 |
| F103relevant derelict land remediation (in Part 14) | section 1146A |
| the relevant employment (in Part 12) | section 1005 |
| relevant foreign territory (in Chapter 3A of Part 2) | section 18A(5) |
| the relevant group (in Part 21A) | section 937B(3) |
| F104. . . | . . . |
| relevant losses amount (in Chapter 3A of Part 2) | section 18A(7) |
| relevant non-lending relationship (in Chapter 2 of Part 6) | sections 479 and 480 |
| relevant offshore area (in Part 8ZA) | section 356L(5) |
| relevant offshore service (in Part 8ZA) | section 356L(3) |
| relevant payment to a subject of a clinical trial (in Part 13) | section 1140 |
| . . . | . . . |
| a relevant person (in Part 9A) | section 931T |
| relevant profits amount (in Chapter 3A of Part 2) | section 18A(6) |
| relevant programme (in Part 15A) | section 1216AB |
| relevant research and development (in Part 13) | section 1042 |
| . . . | . . . |
| relevant scheme profit (in Part 21A) | section 937F |
| relevant tax year (in relation to an amount of estate income) (in Chapter 3 of Part 10) | section 946(5) |
| relief event (in Chapter 5 of Part 12) | section 1031(3) |
| rent (in Chapter 7 of Part 4) | section 271(3) |
| rent (in Chapter 8 of Part 4) | section 278(3) |
| rent receivable for a UK electric-line wayleave (in Chapter 8 of Part 4) | section 278 |
| rent receivable in connection with a UK section 39(4) concern (in Chapter 7 of Part 4) | section 271 |
| . . . | . . . |
| research and development (abbreviated as “R&D”) (in Part 13) | F105section 1138 of CTA 2010 (as applied by section 1041) |
| resident in a F106relevant state (in Chapter 13 of Part 5) | section 430(2) |
| resident in a relevant state (in Chapter 14 of Part 5) | section 439(2) |
| resident in a relevant state (in Chapter 9 of Part 7) | section 681(2) |
| resident in a relevant state (in Chapter 10 of Part 7) | section 688(2) |
| the residuary income of the estate (in Chapter 3 of Part 10) | section 949(1) |
| restricted shares (in Part 12) | section 1005 |
| retail prices index | F107section 1119 of CTA 2010 |
| reversal amount (in Part 16) | section 1230 |
| reversion (in the application of Chapter 4 of Part 4 to Scotland) | section 247(3) |
| rights and powers (in relation to a person) (in Chapter 12 of Part 8) | section 839 |
| rights under a loan relationship (in Part 5) | section 305(2), (3) |
| ring-fenced scheme loss (in Part 21A) | section 937F |
| risk transfer scheme (in Part 21A) | section 937C |
| royalty (in Part 8) | section 714 |
| sale of an animal (in Chapter 8 of Part 3) | section 111(3) |
| sale of know-how (in Chapter 13 of Part 3) | section 176(5) |
| sale of property (in Part 9) | sections 928(1) and 929(1) |
| sale or transfer of trading stock (in Chapter 11 of Part 3) | section 163(3) |
| sale proceeds of an animal (in Chapter 8 of Part 3) | section 111(4) |
| SCE | section 1319 |
| scheme (in Part 9A) | section 931V |
| scheme (in Part 21A) | section 937N |
| scheme loss (in Part 21A) | section 937E |
| scheme profit (in Part 21A) | section 937E |
| the scheme rate, index or value (in Part 21A) | section 937D |
| SE | section 1319 |
| secondary production company (in Part 15E) | section 1218ZAD |
| securities (in Chapter 10 of Part 6) | section 556(1) |
| securities house (in Part 7) | section 709 |
| separate exhibition trade (in Part 15E) | section 1218ZB |
| the separate film trade (in Chapters 2, 3 and 5 of Part 15) | section 1188 (and sections 1195(5) and 1212(1)) |
| separate orchestral trade (in Part 15D) | section 1217Q |
| the separate programme trade (in Chapters 2, 3 and 5 of Part 15A) | section 1216B(3) |
| the separate production trade (in Part 14A) | section 1179B(3) |
| the separate theatrical trade (in Part 15C) | section 1217OB |
| the separate video game trade (in Chapters 2, 3 and 5 of Part 15B) | section 1217B(3) |
| share (in Part 5 and in Part 6 except for Chapter F108 6A of that Part) | section 476(1) |
| F109share (in Chapter 6A of Part 6) | section 521A(4) |
| the share (in Chapter 6A of Part 6) | section 521B(6) |
| share being subject to third party obligations (in Chapter 7 of Part 6) | section 524(2) |
| share incentive plan (in Chapter 1 of Part 11) | section 488(4) of ITEPA 2003 (see section 984(1) and (2) of this Act) |
| share of residuary income of estate (in Chapter 3 of Part 10) | section 950 |
| shares (in Part 7) | section 710 |
| shares (in Chapter 1 of Part 11) | paragraph 99(2) of Schedule 2 to ITEPA 2003 (and, in the context of a new holding, paragraph 87(6) of that Schedule) (see section 984(1) and (2) of this Act) |
| shares (in Part 12) | section 1003 |
| short-term lease (in Chapter 4 of Part 4) | section 216 |
| similar securities (in Chapter 10 of Part 6) | section 556(2) |
| small company (in Chapter 3A of Part 2) | section 18S |
| small company (in Part 9A) | section 931S |
| small or medium-sized enterprise (in Chapter 6A of Part 3) | section 1119 (as applied by section 104Y) |
| small or medium-sized enterprise (abbreviated as “SME”) (in Part 13) | sections 1119 and 1120 |
| . . . | . . . |
| software F110, data licences, cloud computing services or consumable items (in Part 13) | section 1125 |
| special film relief (in Chapter 5 of Part 15) | section 1212(1) |
| special television relief (in Chapter 5 of Part 15A) | section 1216E(1) |
| special video games relief (in Chapter 5 of Part 15B) | section 1217E(1) |
| . . . | . . . |
| staffing costs (in Part 13) | section 1123 |
| staffing costs (in Part 14) | section 1170 |
| standing in the position of a creditor (as respects a loan relationship) (in Chapter 8 of Part 5) | section 379(1) |
| statement of changes in equity (in Parts 5 and 6) | section 476(1) |
| statement of changes in equity (in Part 7) | section 710 |
| F111. . . | . . . |
| . . . | . . . |
| statement of income and retained earnings (in Parts 5 and 6) | section 476(1) |
| statement of income and retained earnings (in Part 7) | section 710 |
| statement of recognised income and expense (in Parts 5 and 6) | section 476(1) |
| statement of recognised income and expense (in Part 7) | section 710 |
| statement of total recognised gains and losses (in Parts 5 and 6) | section 476(1) |
| statement of total recognised gains and losses (in Part 7) | section 710 |
| statutory insolvency arrangement | F112section 1319 |
| . . . | . . . |
| . . . | . . . |
| subsidiary (of a holding company) (in Chapter 7 of Part 5) | section 371(1) |
| subsidiary (in Part 8) | section 764(3) |
| 51% subsidiary | F113section 1154(2) of CTA 2010 |
| 75% subsidiary | F114section 1154(3) of CTA 2010 |
| 75% subsidiary (in Chapter 8 of Part 8) | section 1154(3) of CTA 2010 and section 773 |
| . . . | . . . |
| . . . | . . . |
| subsidised expenditure (in Part 14) | section 1177 |
| . . . | . . . |
| substantial part of a herd (in Chapter 8 of Part 3) | section 111(6) |
| surrender (in the application of the Act to Scotland) | F115section 1166(1) of CTA 2010 |
| tax-adjusted carrying value (in Parts 5 and 6) | section 465B |
| tax-adjusted carrying value (in Part 7) | section 702 |
| tax advantage (in Parts 5 and 6) | F116section 1139 of CTA 2010 (as applied by section 476(1)) |
| tax advantage scheme (in Part 9A) | section 931V |
| tax-neutral (in relation to a transfer) (in Part 8) | section 776 |
| tax written-down value (in relation to an asset) (in Part 8) | Chapter 5 of Part 8 |
| tax year | F117section 1119 of CTA 2010 |
| the tax year 2009-10 etc | F118section 1119 of CTA 2010 (see entry for “the tax year 2010-11”) |
| taxed lease (in Chapter 4 of Part 4) | section 227(4) |
| taxed receipt (in Chapter 4 of Part 4) | section 227(4) |
| television programme (in Part 14A) | section 1179DD |
| television production activities (in Part 15A) | section 1216AF |
| television production company (in Part 15A) | section 1216AE |
| television programme (in Part 15A) | section 1216AA |
| television tax relief (in Part 15A) | section 1216C(2) |
| theatrical production (in Part 15C) | section 1217FA |
| third party obligations (in the case of a share) (in Chapter 7 of Part 6) | section 524(3) |
| total compensation profit (in Chapter 8A of Part 3) | section 127B |
| total opening negative amount” (in Chapter 3A of Part 2) | section 18J(2) |
| total profits | F119section 1119 of CTA 2010 |
| touring exhibition (in Part 15E) | section 1218ZAB |
| trade | F120section 1119 of CTA 2010 |
| trade (in Part 2) | section 33 |
| trade (in Parts 5 and 6) | section 298(3) |
| trading stock (in relation to a trade) (in Chapter 10 of Part 3) | section 156 |
| trading stock (in relation to a trade) (in Chapter 11 of Part 3) | section 163 |
| the transfer of business (in Chapter 13 of Part 5) | section 421(6) |
| the transfer of business (in Chapter 9 of Part 7) | section 674(4) |
| the transferee (in Chapter 4 of Part 5) | sections 336(5) and 337(7) |
| transferee (in Chapter 13 of Part 5) | section 421(6) |
| the transferee (in Chapter 14 of Part 5) | section 432(1) |
| transferee (in Chapter 9 of Part 7) | section 674(4) |
| the transferee (in Chapter 10 of Part 7) | section 683(1) |
| the transferor (in Chapter 4 of Part 5) | sections 336(5) and 337(7) |
| the transferor (in Chapter 13 of Part 5) | section 421(6) |
| transferor (in Chapter 14 of Part 5) | section 432(2) |
| the transferor (in Chapter 9 of Part 7) | section 674(4) |
| transferor (in Chapter 10 of Part 7) | section 683(2) |
| tribunal | F121section 1119 of CTA 2010 |
| the trustees (in Chapter 1 of Part 11) | paragraphs 2(2) and 71(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) |
| UK estate (in Chapter 3 of Part 10) | section 936(1) |
| UK expenditure (in Part 14A) | section 1179AB |
| UK expenditure (in Part 15) | section 1185 |
| UK expenditure (in Part 15A) | section 1216AH |
| F122UK expenditure (in Part 15C) | section 1217GB(2) |
| F123UK expenditure (in Part 15D) | section 1217RB(2) |
| F124UK expenditure (in Part 15E) | section 1218ZCC(2) |
| UK expenditure condition (in Part 15C) | section 1217GB(1) |
| UK expenditure condition (in Part 15D) | section 1217RB(1) |
| UK expenditure condition (in Part 15E) | section 1218ZCC(1) |
| F125. . . | . . . |
| UK generally accepted accounting practice | F126section 1119 of CTA 2010 |
| UK property business | section 205 |
| UK property business loss (in Part 14) | section 392A of ICTA (as applied by section 1179) |
| UK resident (and references to a UK resident or a UK resident company) | F127section 1119 of CTA 2010 |
| Ulster Savings Certificates (in Part 19) | section 1282(6) |
| umbrella company (in Chapter 3 of Part 6) | F128section 615 of CTA 2010 (as applied by section 488(2)) |
| underlying subject matter (in Part 7) | section 583 |
| unit holder | F129section 1119 of CTA 2010 |
| unit trust scheme | F130section 1119 of CTA 2010 |
| United Kingdom | F131section 1170 of CTA 2010 |
| unreduced amount (of a taxed receipt) (in Chapter 4 of Part 4) | sections 230(2) to (4) |
| unremittable (in relation to income) (in Part 18) | section 1274(2) |
| unused amount (of a taxed receipt) (in Chapter 4 of Part 4) | section 230(1), (5) |
| venture capital trust | F132section 1119 of CTA 2010 |
| video game (in Part 15B) | section 1217AA |
| video games development activities (in Part 15B) | section 1217AC |
| video games development company (in Part 15B) | section 1217AB |
| video game expenditure credit | section 1179F(3) |
| video games tax relief (in Part 15B) | section 1217C(2) |
| warrant (in Part 7) | section 710 |
| within the charge to tax | F133section 1167 of CTA 2010 |
| woodlands | section 1317(4) |
Annotations
Textual amendments
- F1
Words in Sch. 4 omitted (with effect in accordance with s. 29(8) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 29(6); S.I. 2015/1741, reg. 2
- F2
Words in Sch. 4 substituted (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. 704(2)(a) (with Sch. 2)
- F3
Words in Sch. 4 inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 5(4) (with Sch. 2 paras. 16(1), 17-25)
- F4
Words in Sch. 4 inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 99(2)
- F5
Words in Sch. 4 inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 11, 31
- F6
Words in Sch. 4 inserted (1.3.2012) (with effect in accordance with art. 12 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 11
- F7
Sch. 4 entry inserted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(2), 12
- F8
Words in Sch. 4 substituted (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. 704(4) (with Sch. 2)
- F9
Words in Sch. 4 substituted (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. 704(5) (with Sch. 2)
- F10
Words in Sch. 4 substituted (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. 704(6) (with Sch. 2)
- F11
Words in Sch. 4 inserted (1.4.2014) by Finance Act 2014 (c. 26), Sch. 16 paras. 5, 6
- F12
Words in Sch. 4 inserted (with effect in accordance with Sch. 16 para. 5 of the amending Act) by Finance Act 2010 (c. 13), Sch. 16 para. 4
- F13
Sch. 4 entry omitted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 7(3), 12
- F14
Words in Sch. 4 substituted (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. 704(7) (with Sch. 2)
- F15
Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(a)
- F16
Words in Sch. 4 substituted (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. 704(8) (with Sch. 2)
- F17
Words in Sch. 4 substituted (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. 704(3)(a) (with Sch. 2)
- F18
Words in Sch. 4 substituted (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. 704(3)(b) (with Sch. 2)
- F19
Words in Sch. 4 substituted (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. 704(3)(c) (with Sch. 2)
- F20
Words in Sch. 4 omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 12(10)(a), 16; S.I. 2024/286, reg. 2
- F21
Words in Sch. 4 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 23
- F22
Words in Sch. 4 inserted (with effect in accordance with Sch. 15 para. 27 of the amending Act) by Finance Act 2013 (c. 29), Sch. 15 para. 3
- F23
Words in Sch. 4 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 99(4)(a)
- F24
Sch. 4 entry omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 32(a)
- F25
Words in Sch. 4 substituted (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. 704(3)(d) (with Sch. 2)
- F26
Words in Sch. 4 substituted (1.4.2012) by The Finance Act 2010, Schedule 6, Part 1 (Further Consequential and Incidental Provision etc) Order 2012 (S.I. 2012/735), arts. 1, 7 (with art. 4)
- F27
Words in Sch. 4 substituted (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. 704(10) (with Sch. 2)
- F28
Words in Sch. 4 omitted (for the purposes of corporation tax in relation to accounting periods beginning on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 5(7), 12(2) (with Sch. 5 paras. 15, 18(4), 19)
- F29
Words in Sch. 4 inserted (with effect in accordance with Sch. 4 para. 17 of the amending Act) by Finance Act 2014 (c. 26), Sch. 4 paras. 13, 16; S.I. 2014/2228, art. 2
- F30
Words in Sch. 4 substituted (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. 704(3)(e) (with Sch. 2)
- F31
Words in Sch. 4 inserted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 para. 15(2)(3), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
- F32
Words in Sch. 4 inserted (with effect in accordance with Sch. 8 para. 17(1)(a) of the amending Act) by Finance Act 2016 (c. 24), Sch. 8 para. 11
- F33
Words in Sch. 4 inserted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(b) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 14
- F34
Words in Sch. 4 substituted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 21(3)(a), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
- F35
Words in Sch. 4 substituted (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. 704(11) (with Sch. 2)
- F36
Words in Sch. 4 inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 12(10)(b), 16; S.I. 2024/286, reg. 2
- F37
Words in Sch. 4 entry omitted (retrospectively) by virtue of Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 6(9)(a)
- F38
Words in Sch. 4 substituted (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. 704(12) (with Sch. 2)
- F39
Sch. 4 entry omitted (retrospectively) by virtue of Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 6(9)(b)
- F40
Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(b)
- F41
Sch. 4 entry inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 26(2)
- F42
Words in Sch. 4 substituted (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. 704(3)(f) (with Sch. 2)
- F43
Words in Sch. 4 inserted (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2014 (c. 26), s. 34(7)(b)
- F44
Word in Sch. 4 substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(45)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F45
Words in Sch. 4 omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), Sch. 3 para. 5(4)(a) (with Sch. 3 para. 11)
- F46
Words in Sch. 4 omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), Sch. 4 para. 5(4)(a) (with Sch. 4 para. 11)
- F47
Words in Sch. 4 omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), Sch. 5 para. 4(4)(a) (with Sch. 5 para. 10)
- F48
Sch. 4 entry inserted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(4), 12
- F49
Words in Sch. 4 omitted (with effect in accordance with s. 12(5)-(7) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 12(4)(i)
- F50
Words in Sch. 4 substituted (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. 704(13) (with Sch. 2)
- F51
Word in Sch. 4 substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 99(3)
- F52
Words in Sch. 4 substituted (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. 704(14) (with Sch. 2)
- F53
Words in Sch. 4 substituted (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. 704(3)(g) (with Sch. 2)
- F54
Words in Sch. 4 substituted (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. 704(15) (with Sch. 2)
- F55
Words in Sch. 4 substituted (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. 704(16) (with Sch. 2)
- F56
Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(c)
- F57
Words in Sch. 4 substituted (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. 704(17) (with Sch. 2)
- F58
Sch. 4 entries omitted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 7 para. 26(3)
- F59
Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(d)
- F60
Words in Sch. 4 substituted (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. 704(2)(b) (with Sch. 2)
- F61
Sch. 4 entries omitted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 7(7), 12
- F62
Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(e)
- F63
Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(f)
- F64
Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(g)
- F65
Sch. 4 entry omitted (with effect in accordance with s. 13(8) of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 13(7)
- F66
Words in Sch. 4 substituted (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. 704(18) (with Sch. 2)
- F67
Sch. 4 entry substituted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(5), 12
- F68
Words in Sch. 4 substituted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 21(3)(b), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
- F69
Words in Sch. 4 substituted (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. 704(19) (with Sch. 2)
- F70
Sch. 4 entry substituted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(6), 12
- F71
Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(h)
- F72
Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(i)
- F73
Words in Sch. 4 substituted (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. 704(20) (with Sch. 2)
- F74
Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(j)
- F75
Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(k)
- F76
Words in Sch. 4 inserted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by Finance Act 2014 (c. 26), Sch. 1 para. 12
- F77
Sch. 4 entry inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 26(4)
- F78
Words in Sch. 4 omitted (28.6.2013) by virtue of The Offshore Funds (Tax) (Amendment No. 2) Regulations 2013 (S.I. 2013/1411), regs. 1(1), 13(b)(ii) (with reg.)
- F79
Words in Sch. 4 substituted (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. 704(21) (with Sch. 2)
- F80
Words in Sch. 4 substituted (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. 704(22) (with Sch. 2)
- F81
Words in Sch. 4 substituted (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. 704(3)(h) (with Sch. 2)
- F82
Words in Sch. 4 substituted (28.6.2013) by The Offshore Funds (Tax) (Amendment No. 2) Regulations 2013 (S.I. 2013/1411), regs. 1(1), 13(b)(i) (with reg.)
- F83
Words in Sch. 4 substituted (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. 704(23) (with Sch. 2)
- F84
Words in Sch. 4 substituted (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. 704(24) (with Sch. 2)
- F85
Words in Sch. 4 substituted (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. 704(3)(i) (with Sch. 2)
- F86
Sch. 4 entries inserted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by Finance Act 2009 (c. 10), Sch. 14 para. 29
- F87
Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(l)
- F88
Words in Sch. 4 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 99(4)(c)
- F89
Words in Sch. 4 substituted (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. 704(3)(j) (with Sch. 2)
- F90
Words in Sch. 4 substituted (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. 704(25) (with Sch. 2)
- F91
Words in Sch. 4 substituted (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. 704(26) (with Sch. 2)
- F92
Words in Sch. 4 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(9)(a)
- F93
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. 65(4)
- F94
Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(m)
- F95
Words in Sch. 4 omitted (with effect in accordance with s. 1184(1) of the amending Act) by virtue of Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(28), Sch. 3, Pt. 1 (with Sch. 2)
- F96
Words in Sch. 4 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(9)(b)
- F97
Sch. 4 entries omitted (with effect in accordance with Sch. 3 para. 39 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 8
- F98
Words in Sch. 4 substituted (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. 704(29) (with Sch. 2)
- F99
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. 146(a) (with Sch. 5)
- F100
Words in Sch. 4 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 paras. 704(3)(k)(30) (with Sch. 2)
- F101
Words in Sch. 4 inserted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 146(b) (with Sch. 5)
- F102
Sch. 4 entry inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 26(5)
- F103
Sch. 4 entry inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 26(6)
- F104
Words in Sch. 4 omitted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 7 para. 26(7)
- F105
Words in Sch. 4 substituted (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. 704(31) (with Sch. 2)
- F106
Words in Sch. 4 substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(45)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
- F107
Words in Sch. 4 substituted (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. 704(32) (with Sch. 2)
- F108
Figure in Sch. 4 entry substituted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(8), 12
- F109
Sch. 4 entries substituted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(9), 12
- F110
Words in Sch. 4 inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 8, 20
- F111
Words in Sch. 4 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 99(4)(b)
- F112
Words in Sch. 4 substituted (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. 704(33) (with Sch. 2)
- F113
Words in Sch. 4 substituted (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. 704(34) (with Sch. 2)
- F114
Words in Sch. 4 substituted (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. 704(35) (with Sch. 2)
- F115
Words in Sch. 4 substituted (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. 704(36) (with Sch. 2)
- F116
Words in Sch. 4 substituted (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. 704(37) (with Sch. 2)
- F117
Words in Sch. 4 substituted (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. 704(38) (with Sch. 2)
- F118
Words in Sch. 4 substituted (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. 704(39) (with Sch. 2)
- F119
Words in Sch. 4 substituted (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. 704(40) (with Sch. 2)
- F120
Words in Sch. 4 substituted (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. 704(3)(l) (with Sch. 2)
- F121
Words in Sch. 4 substituted (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. 704(3)(m) (with Sch. 2)
- F122
Words in Sch. 4 inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 3 para. 5(4)(b) (with Sch. 3 para. 11)
- F123
Words in Sch. 4 inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 4 para. 5(4)(b) (with Sch. 4 para. 11)
- F124
Words in Sch. 4 inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(4)(b) (with Sch. 5 para. 10)
- F125
Words in Sch. 4 omitted (with effect in accordance with s. 34(8) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 34(7)(a)
- F126
Words in Sch. 4 substituted (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. 704(41) (with Sch. 2)
- F127
Words in Sch. 4 substituted (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. 704(42) (with Sch. 2)
- F128
Words in Sch. 4 substituted (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. 704(43) (with Sch. 2)
- F129
Words in Sch. 4 substituted (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. 704(44) (with Sch. 2)
- F130
Words in Sch. 4 substituted (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. 704(45) (with Sch. 2)
- F131
Words in Sch. 4 substituted (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. 704(46) (with Sch. 2)
- F132
Words in Sch. 4 substituted (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. 704(2)(d) (with Sch. 2)
- F133
Words in Sch. 4 substituted (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. 704(47) (with Sch. 2)