{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-4",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-4.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "schedule/4",
  "kind": "schedule",
  "number": "4",
  "heading": "Index of defined expressions",
  "text": "absolute interest (in Chapter 3 of Part 10)\nsection 935(1)\naccounting period\nsection 1119 of CTA 2010\naccounting period (in Part 14A)\nsections 1179DY(1) (in relation to films and television programmes) and 1179FQ(1) (in relation to video games)\naccounting period of a firm (in Part 17)\nsection 1261\naccounting policy (in Parts 5 and 6)\nsection 476\naccounting policy (in Part 7)\nsection 710\naccounting value (in relation to an asset) (in Part 8)\nsection 719\nthe acquired securities (in Chapter 5 of Part 12)\nsection 1030(4)\nacquisition (in relation to an asset) (in Part 8)\nsection 856\nthe actual accrual period (in Chapter 8 of Part 5)\nsection 373(5)\nadjusted (in relation to a relevant profits amount) (in Chapter 3A of Part 2)\nsection 18G(3)\nthe administration period (in Chapter 3 of Part 10)\nsection 938(1)\nthe aggregate income of the estate (in Chapter 3 of Part 10)\nsection 947(1)\naggregate relevant profits amount (in Chapter 3A of Part 2)\nsection 18K(5)\nalternative finance arrangements (in Parts 5 and 6)\nsection 501(2)\nalternative finance return (in Part 6)\nsections 511 to 513\namortised cost basis (in Parts 5 and 6)\nsection 313(4)\namount recognised in determining a company's profit or loss for a period (in Parts 5 and 6)\nsection 308\namount recognised in determining a company's profit or loss for a period (in Part 7)\nsection 597\namounts recognised for accounting purposes (in Parts 5 and 6)\nsection 309(2)\namounts recognised for accounting purposes (in Part 7)\nsection 599\namounts recognised for accounting purposes (in Part 8)\nsection 717(2)\nanimal (in Chapter 8 of Part 3)\nsection 110(1)\nanimal (in Chapter 8A of Part 3)\nsection 127G\nanimal being added to a herd (in Chapter 8 of Part 3)\nsection 110(6)\nanimals in a herd or part of a herd (in Chapter 8 of Part 3)\nsection 110(3) to (5)\nanimation (in Part 14A)\nsection 1179EA(3)\napproved, approval (in relation to a share incentive plan) (in Chapter 1 of Part 11)\nsection 488(4) of ITEPA 2003 (see section 984(1) and (2) of this Act)\narrangement (in Chapter 2A of Part 6)\nsection 486B(9)\narrangement (in Chapter 10 of Part 6)\nsection 559\nassignment (in the application of the Act to Scotland)\nsection 1166(1) of CTA 2010\nassociate (in Parts 5 and 6)\nsection 448 of CTA 2010 (as applied by section 476(1))\nassociate (in Chapter 12 of Part 8)\nsection 448 of CTA 2010 (as applied by section 841(3))\nassociated company (in Chapter 1 of Part 11)\nparagraph 94 of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)\nassociated person (in Part 8ZA)\nsection 356LB\nassociated with (in Part 21A)\nsection 937K\n. . .\n. . .\nassumed income entitlement (in Chapter 3 of Part 10)\nsection 948(2), (3)\nauthorised unit trust\nChapter 2 of Part 13 of CTA 2010 (as applied by section 1119 of that Act)\naudiovisual expenditure credit\nsection 1179D(3)\naward of shares (and references to shares awarded) (in Chapter 1 of Part 11)\nparagraph 5(1) and (2) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)\nbank (in Part 7)\nsection 710\nthe basic amount (in relation to estate income) (in Chapter 3 of Part 10)\nsection 941(4)\nbasic life assurance and general annuity business (abbreviated as “BLAGAB”)\nsections 57 and 67(5) of FA 2012 (as applied by section 141(2) of that Act)\nbasic rate\nsection 1119 of CTA 2010\nbasic relieving amount by reference to a taxed receipt (in Chapter 4 of Part 4)\nsections 228(4), 229(2), (4)\nBLAGAB (in Chapter 10 of Part 5)\nsection 386(4)\nbody of persons\nsection 1119 of CTA 2010\nbuilding society\nsection 1119 of CTA 2010\ncapital allowance\nsection 1119 of CTA 2010\ncapital cost of patent rights (in Chapter 3 of Part 9)\nsection 913(4)\ncapital redemption policy (in Part 7)\nsection 710\n. . .\n. . .\n. . .\n. . .\ncaravan\nsection 1314\n. . .\n. . .\nChapter 2 surrenderable loss (in Chapter 2 of Part 13)\nsection 1055\n. . .\n. . .\nthe charge to corporation tax on income\nsection 2(3)\nchargeable asset (in Part 7)\nsection 703\nchargeable event (in Chapter 5 of Part 12)\nsection 1032\nchargeable intangible asset (in Part 8)\nsection 741(1)\nchargeable period\nsection 1119 of CTA 2010\nchargeable realisation gain (in Part 8)\nsection 741(2)\ncharity\nparagraph 1 of Schedule 6 to FA 2010\nclaim\nsection 1315\nclose company\nChapter 2 of Part 10 of CTA 2010\ncollective investment scheme (in Parts 5 and 6)\nsection 476(1)\ncommercial association of companies (in Part 12)\nsection 1004(9)\n. . .\n. . .\ncommercial purpose condition (in Part 15C)\nsection 1217OB\ncompany (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)\nsection 1119 of CTA 2010 (and see also section 1273(2)(c) of this Act)\ncompany (in Chapter 13 of Part 5)\nsection 430(1)\ncompany (in Chapter 14 of Part 5)\nsection 439(1)\ncompany (in Chapter 9 of Part 7)\nsection 681(1)\ncompany (in Chapter 10 of Part 7)\nsection 688(1)\ncompany (in Chapter 8 of Part 8)\nsection 764(2)\ncompany (in Chapter 1 of Part 11)\nparagraph 99(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)\nthe company (in relation to a share incentive plan) (in Chapter 1 of Part 11)\nparagraph 2(2) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)\nthe company (in Chapter 5 of Part 15)\nsection 1212(1)\nthe company (in Chapter 5 of Part 15A)\nsection 1216E(1)\nthe company (in Chapter 5 of Part 15B)\nsection 1217E(1)\ncompany replacing another as party to a loan relationship (in Chapter 4 of Part 5)\nsection 338\ncompany replacing another as party to a derivative contract (in Chapter 5 of Part 7)\nsection 627\ncompany tax return (in Chapter 3A of Part 2)\nsection 18S\ncompany tax return (in Part 14A)\nsection 1179AC\ncompany tax return (in Part 15)\nsection 1187\ncompany tax return (in Part 15A)\nsection 1216A\ncompany tax return (in Part 15B)\nsection 1217AF\ncompany tax return (in Part 15C)\nsection 1217OA\ncompany tax return (in Part 15D)\nsection 1217U\ncompany tax return (in Part 15E)\nsection 1218ZFA\ncompany with investment business (in Part 16)\nsection 1218B(1) and (2)\ncompleted (in Part 14A)\nsections 1179EB (in relation to films and television programmes) and 1179FS (in relation to video games)\ncompletion period (in Part 14A)\nsections 1179DY(2) (in relation to films and television programmes) and 1179FQ(2) (in relation to video games)\nthe completion period (in Chapter 5 of Part 15)\nsection 1212(1)\nthe completion period (in Chapter 5 of Part 15A)\nsection 1216E(1)\nthe completion period (in Chapter 5 of Part 15B)\nsection 1217E(1)\nconnected (in the context of “connected person” or one person being “connected” with another) (except in Chapter 12 of Part 8)\nsection 1122 of CTA 2010 (see section 1316(1) of this Act)\nconnected (in the context of “connected person” or one person being “connected” with another) (in Chapter 12 of Part 8)\nsections 842 and 843\nconnected companies relationship (in Parts 5 and 6)\nsection 348\nconsideration received for disposal of know-how (in Chapter 13 of Part 3)\nsection 176(3), (4)\nconsortium (in relation to companies that are owned by a consortium or are members of a consortium) (in Part 12)\nsection 1004(5) to (8)\nconsortium company (in Chapter 7 of Part 5)\nsection 371(1)\ncontaminated state (in relation to land) (in Part 14)\nsection 1145\ncontract for differences (in Part 7)\nsection 582\ncontract of insurance (in Part 7)\nsection 710\ncontract of long-term insurance (in Part 7)\nsection 710\ncontracted out (and related expressions) (in Part 13)\nsection 1133\ncontractor (in Part 8ZA)\nsection 356L(2)\ncontractor's ring fence profits (in Part 8ZA)\nsection 356LD\ncontractor payment (in Part 13)\nsection 1133\ncontrol (except in ... Chapter 12 of Part 8 and Chapter 1 of Part 11)\nsection 1124 of CTA 2010 (see section 1316(2) of this Act)\n. . .\n. . .\ncontrol (in Chapter 12 of Part 8)\nsection 836\ncontrol (in Chapter 1 of Part 11)\nsection 995 of ITA 2007, as applied by section 719 of ITEPA 2003 (see section 984(1) and (2) of this Act)\ncontrolled waters (in Part 14)\nsection 1179\nconvertible securities (in Part 12)\nsection 1005 (and see also section 1030(4))\nconvertible shares (in Part 12)\nsection 1005\nco-operative society (in Chapter 14 of Part 5)\nsection 439(1)\nco-operative society (in Chapter 10 of Part 7)\nsection 688(1)\nco-producer (of a qualifying co-production) (in Part 14A)\nsection 1179DQ\nco-producer (in Part 15)\nsection 1186\nco-producer (in Part 15A)\nsection 1216AI\ncore expenditure\nsections 1179DS (in relation to films and television programmes) and 1179FK (in relation to video games)\ncore expenditure (in Part 15)\nsection 1184(1)\ncore expenditure (in Part 15A)\nsection 1216AG(3)\ncore expenditure (in Part 15B)\nsection 1217AD\ncore expenditure (in Part 15C)\nsection 1217GC\ncore expenditure (in Part 15D)\nsection 1217RC\ncore expenditure (in Part 15E)\nsection 1218ZCD\ncost of an asset (in relation to certain assets) (in Chapter 7 of Part 8)\nsection 760\ncosts, in relation to a concert or concert series (in Part 15D)\nsection 1217QD\ncosts, in relation to an exhibition (in Part 15E)\nsection 1218ZBC\ncosts of a theatrical production (in Part 15C)\nsection 1217IC\ncosts of the film (in Chapter 2 of Part 15)\nsection 1191\ncosts of the relevant programme (in Chapter 2 of Part 15A)\nsection 1216BC\ncosts of the video game (in Chapter 2 of Part 15B)\nsection 1217BC\ncoupons (in Chapter 6 of Part 10)\nsection 975(3)\ncredit (in Part 16)\nsection 1255(3)\ncredit union\nsection 1319\ncreditor quasi-repo (in Chapter 10 of Part 6)\nsection 544\ncreditor relationship (in Parts 5, 6 and 7)\nsection 302(5)\ncreditor repo (in Chapter 10 of Part 6)\nsection 543\ndebit (in Part 16)\nsection 1255(3)\ndebt (in Parts 5 and 6)\nsection 476(1)\ndebtor consortium company (in Chapter 7 of Part 5)\nsection 371(1)\ndebtor quasi-repo (in Chapter 10 of Part 6)\nsection 549\ndebtor relationship (in Parts 5, 6 and 7)\nsection 302(6)\ndebtor repo (in Chapter 10 of Part 6)\nsection 548\nthe deficit (in Chapter 16 of Part 5)\nsection 456(2)\nthe deficit period (in Chapter 16 of Part 5)\nsection 456(2)\ndeposit arrangements (in Chapter 6 of Part 6)\nsection 501(3)\ndepositary receipt (in Part 7)\nsection 710\n. . .\n. . .\nderelict state (in relation to land) (in Part 14)\nsection 1145A\nderivative contract\nsection 576\nderivative contract of a person\nsection 608(7)\ndesignated (in Part 7)\nsection 710\ndesignated fair value hedge (in Parts 5 and 6)\nsection 313(7)\ndevelopment activities\nsection 1179FR\ndevelopment company (in Part 14A)\nsection 1179FI\ndiminishing shared ownership arrangements (in Chapter 6 of Part 6)\nsection 501(3)\ndischarge (in Chapter 10 of Part 6)\nsection 559\ndiscretionary interest (in Chapter 3 of Part 10)\nsection 935(3)\ndistribution\nsection 1119 of CTA 2010\ndividend ordinary rate\nsection 1319\ndividend shares (in Chapter 1 of Part 11)\nparagraph 62(3)(b) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)\ndouble taxation arrangements (in Chapter 3A of Part 2)\nsection 18S\nthe earlier period (in Chapter 15 of Part 8)\nsection 871(2)\neconomic loss (in Part 21A)\nsection 937L\neconomic profit (in Part 21A)\nsection 937L\nEuropean expenditure (in Part 15B)\nsection 1217AE\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\neffective 51% subsidiary (in Part 8)\nsection 771\neconomically equivalent to interest (in Chapter 2A of Part 6)\nsection 486B(2)\neffective duration of a lease (in Chapter 4 of Part 4)\nsection 243\nelection\nsection 1315\nemployee (in Chapter 1 of Part 11)\nsection 4(2) of ITEPA 2003 (see section 984(1) and (2) of this Act)\n. . .\n. . .\nthe employee (in Part 12)\nsection 1005\nthe employing company (in Part 12)\nsection 1005\nemployment (in Chapter 1 of Part 11)\nsection 4(1) of ITEPA 2003 (see section 984(1) and (2) of this Act)\nemployment (in Part 12)\nsection 1002\nemployment income\nsection 7(2) of ITEPA 2003\nequity instrument (in Parts 5 and 6)\nsection 476(1)\nequity instrument (in Part 7)\nsection 710\nestate (in Chapter 3 of Part 10)\nsection 934(2)\nestate income (in Chapter 3 of Part 10)\nsection 934(2)\nestate in land (in relation to any land in Scotland)\nsection 1166(1) of CTA 2010\nexchange gain (in Parts 5 and 6)\nsection 475\nexchange gain (in Part 7)\nsection 705\nexchange loss (in Parts 5 and 6)\nsection 475\nexchange loss (in Part 7)\nsection 705\nexcluded body (in Part 7)\nsection 706\nexhibition (in Part 15E)\nsection 1218ZAA\nexpenditure on an asset (in Part 8)\nsection 727\nexploration or exploitation activities (in Part 8ZA)\nsection 356L(4)\nexternally provided worker (in Part 13)\nsection 1128\nfair value (in Parts 5 and 6)\nsection 476(1)\nfair value (in Part 7)\nsection 710\nfair value accounting (in Parts 5 and 6)\nsection 313(5)\nfair value accounting (in Part 7)\nsection 710\nthe farm company (in Chapter 8A of Part 3)\nsection 127G\nfarmers (in Chapter 8 of Part 3)\nsection 109(3)\nfarming\nsection 1125 of CTA 2010\nfarming trade (in Chapter 8A of Part 3)\nsection 127G\nfilm (in Part 14A)\nsection 1179DA\nfilm (in Part 15)\nsection 1181\nfilm-making activities (in Part 15)\nsection 1183\nfilm production company (in Part 15)\nsection 1182\nfilm tax relief (in Part 15)\nsection 1195(2)\nfinal accounting period (in Chapter 3 of Part 10)\nsection 938(3)\nfinal certificate (in Chapter 5 of Part 15)\nsection 1212(1)\nfinal certificate (in Chapter 5 of Part 15A)\nsection 1216CC\nfinal certificate (in Chapter 5 of Part 15B)\nsection 1217CC\nfinal tax year (in Chapter 3 of Part 10)\nsection 938(4)\nfinancial asset (in Part 8)\nsection 806(2), (3)\nfinancial institution (in Chapter 6 of Part 6)\nsection 502\nfinancial trader (in Part 7)\nsection 710\nfirm\nsection 1257(1) (and see also section 1273(2)(a))\nfor accounting purposes\nsection 1119 of CTA 2010\nforeign estate (in Chapter 3 of Part 10)\nsection 936(1)\nforeign holdings (in Chapter 6 of Part 10)\nsection 975(1)\nforeign permanent establishments amount (in Chapter 3A of Part 2)\nsection 18A(4)\nforestry\nsection 1125(3) of CTA 2010\nforfeiture, forfeited (in Chapter 1 of Part 11)\nparagraph 99(1) (“provision for forfeiture”) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)\nfree shares (in Chapter 1 of Part 11)\nparagraph 2(1)(a) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)\nfull treaty territory (in Chapter 3A of Part 2)\nsection 18R\nfuture (in Part 7)\nsection 581\nfungible assets (in Part 8)\nsection 858(2)\nGAAP-compliant accounts (in Part 8)\nsection 716(4)\ngenerally accepted accounting practice (abbreviated as “GAAP”)\nsection 1119 of CTA 2010\ngenerating income from land (in Chapter 2 of Part 4)\nsections 207 and 208\ngilt-edged securities (in Parts 5 and 6)\nsection 476(1)\ngoodwill (in Part 8)\nsection 715(3)\n. . .\n. . .\ngrossing up\nsection 1128 of CTA 2010\ngroup (in Part 8)\nChapter 8 of Part 8\ngroup (in Part 13)\nsection 1140A\ngroup (in Part 14A)\nsection 1179AD\ngroup (in relation to companies that are members of the same group of companies) (in Part 12)\nsection 1004(2)\ngroup accounting period (in Chapter 7 of Part 5)\nsection 370\ngroup member (in Chapter 7 of Part 5)\nsection 371(1)\ngroup plan (in Chapter 1 of Part 11)\nparagraph 4(2) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)\ngroup transfer (in Part 12)\nsection 1004(3)\n. . .\n. . .\nhedged item (in Parts 5 and 6)\nsection 313(7)\nhedging relationship (in Parts 5 and 6)\nsection 475A\nhedging relationship (in Part 7)\nsection 707\nherd (in Chapter 8 of Part 3)\nsection 110(1)\nherd basis election (in Chapter 8 of Part 3)\nsection 109(1)\nherd basis rules (in Chapter 8 of Part 3)\nsection 109(2)\nholding company (in Chapter 7 of Part 5)\nsection 371(1)\nhouseboat\nsection 1319\nhybrid derivative (in Part 7)\nsection 584(4)\nI - E rules\nsection 70(1) and (2) of FA 2012 (as applied by section 141(2) of that Act)\nimpairment (in Parts 5 and 6)\nsection 476(1)\nimpairment loss (in Parts 5 and 6)\nsection 476(1)\nincome\nsection 1119 of CTA 2010\nincome from a theatrical production (in Part 15C)\nsection 1217IB\nincome from the film (in Chapter 2 of Part 15)\nsection 1190\nincome from the relevant programme (in Chapter 2 of Part 15A)\nsection 1216BB\nincome from the video game (in Chapter 2 of Part 15B)\nsection 1217BB\nincome, in relation to a concert or concert series (in Part 15D)\nsection 1217QC\nincome, in relation to an exhibition (in Part 15E)\nsection 1218ZBB\nincome statement (in Parts 5 and 6)\nsection 476(1)\nincome statement (in Part 7)\nsection 710\nineligible company (in Part 13)\nsection 1142\n. . .\n. . .\ninsurance business transfer scheme\nsection 139(1) of FA 2012 (as applied by section 141(2) of that Act)\ninsurance company\nsection 65 of FA 2012 (as applied by section 141(2) of that Act)\n. . .\n. . .\nintangible asset (in Part 8)\nsection 712\nintangible fixed asset (in Part 7)\nsection 710\nintangible fixed asset (in Part 8)\nsections 713 and 715(1)\n. . .\n. . .\ninterest payable on a money debt (in Chapter 2 of Part 6)\nsection 484(1)\ninterest under a loan relationship (in Parts 5 and 6)\nsection 305(1)\ninterim accounting period (in Chapter 5 of Part 15)\nsection 1212(1)\ninterim accounting period (in Chapter 5 of Part 15A)\nsection 1216E(1)\ninterim accounting period (in Chapter 5 of Part 15B)\nsection 1217E(1)\ninterim certificate (in Chapter 5 of Part 15)\nsection 1212(1)\ninterim certificate (in Chapter 5 of Part 15A)\nsection 1216CC\ninterim certificate (in Chapter 5 of Part 15B)\nsection 1217CC\ninternational accounting standards\nsection 1119 of CTA 2010\ninternational organisation (in Parts 5 and 6)\nsection 476(2)\nthe investing company (in Chapter 6A of Part 6)\nsection 521A(3)\ninvestment bond arrangements (in Chapter 6 of Part 6)\nsection 501(3)\ninvestment business of a company (in Part 16)\nsection 1218B(3)\ninvestment trust\nsection 1158 of CTA 2010\nthe issuing company (in Chapter 6A of Part 6)\nsection 521A(3)\nkeeping a production herd (in Chapter 8 of Part 3)\nsection 109(4)\nknow-how (in Chapter 13 of Part 3)\nsection 176(1), (2)\nknow-how (in Chapter 2 of Part 9)\nsection 908(4)\n. . .\n. . .\n. . .\n. . .\nlarge company (in Part 13)\nsection 1122\nlarger SME (in Part 13)\nsection 1121\nthe later period (in Chapter 15 of Part 8)\nsection 871(2)\nlease (in Part 4)\nsection 291(1)\nlease (in Part 8ZA)\nsection 356LC\nliabilities under a loan relationship (in Part 5)\nsection 305(2), (3)\nlife assurance business\nsection 56 of FA 2012 (as applied by section 141(2) of that Act)\n. . .\n. . .\nlimited interest (in Chapter 3 of Part 10)\nsection 935(2)\n. . .\n. . .\nlisted company (in Part 12)\nsection 1005\nloan (in Parts 5 and 6)\nsection 476(1)\nloan relationship\nsection 302(1) and (2)\nlocal authority\nsection 1130 of CTA 2010\nlong-term business\nsection 63 of FA 2012 (as applied by section 141(2) of that Act)\n. . .\n. . .\nmain ring fence profits rate\nsection 279A(4) (as applied by 1119 of CTA 2010)\nmajor interest (in Parts 5 and 6)\nsection 473\nmajor interest (in Chapter 12 of Part 8)\nsection 837\nmajor interest in land (in Part 14)\nsection 1178A\nmanufactured interest (in Chapter 9 of Part 6)\nsection 539(5)\nmanufactured interest relationship\nsection 539(2)\nmarket gardening\nsection 1317(5)\nmarket value (in Chapter 1 of Part 11)\nparagraph 92 of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)\nmarket value (in Part 12)\nsection 1005\nmatching shares (in Chapter 1 of Part 11)\nparagraph 3(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)\n. . .\n. . .\nmature (in relation to female animals) (in Chapter 8 of Part 3)\nsection 111(5)\nmember (of a consortium) (in Chapter 7 of Part 5)\nsection 371(1)\nmember of a group (in Chapter 4 of Part 5)\nsection 335(6)\nmember of a group (in Chapter 7 of Part 5)\nsection 371(3)\nmember of a group (in Chapter 5 of Part 7)\nsection 624(3)\nmember company (in Chapter 7 of Part 5)\nsection 371(1)\nmembers of a company\nsection 1273(2)(d)\nmembers of a firm\nsection 1273(2)(b)\nthe merger (in Chapter 14 of Part 5)\nsection 431(10)\nthe merger (in Chapter 10 of Part 7)\nsection 682(8)\nthe Mergers Directive\nsection 1319\nthe merging companies (in Chapter 14 of Part 5)\nsection 431(10)\nthe merging companies (in Chapter 10 of Part 7)\nsection 682(8)\nmineral lease or agreement (in Chapter 7 of Part 4)\nsection 274(1)\nmineral royalties (in Chapter 7 of Part 4)\nsections 274(2), 275, 276\nmoney debt (in Parts 5 and 6)\nsection 303\nmoney debt (in Chapter 2 of Part 6)\nsections 483(2), 484(2)\nmortgage (in the application of the Act to Scotland)\nsection 1166(1) of CTA 2010\nmuseums and galleries exhibition tax relief (in Part 15E)\nsection 1218ZC(1)\nnational insurance contributions\nsection 1319\nnet consortium debit (in Chapter 7 of Part 5)\nsection 371(1)\nnon-trading credits (in Parts 5 and 6)\nsection 301(2)\nnon-trading credits (in Part 8)\nsection 746\nnon-trading debits (in Parts 5 and 6)\nsection 301(2)\nnon-trading debits (in Part 8)\nsection 746(1)\nnon-trading deficit from loan relationships (in Parts 5 and 6)\nsection 301(6), (7)\nnon-trading profits (in Chapter 16 of Part 5)\nsection 457(5)\nnon-trading profits from loan relationships (in Parts 5 and 6)\nsection 301(4), (5)\nnon-UK resident (and references to a non-UK resident or a non-UK resident company)\nsection 1119 of CTA 2010\nnormal self-assessment filing date\nsection 1319\nnotice\nsection 1119 of CTA 2010\nthe OECD model (in Chapter 3A of Part 2)\nsection 18S\noffshore fund (in Chapter 3 of Part 6)\nsection 489\noil and gas exploration and appraisal\nsection 1134 of CTA 2010\noil contractor activities (in Part 8ZA)\nsection 356L(2)\nold asset (in Chapter 7 of Part 8)\nsection 754(2)\nopen-ended investment company (abbreviated as “OEIC”) (in Chapter 3 of Part 6 and Part 7)\nsection 613 of CTA 2010 (as applied by sections 488(1) and 710)\nopt-in period (in Part 14A)\nsection 1179B(3)\noption (in Part 7)\nsection 580\noption (in Part 12)\nsection 1005\norchestra tax relief (in Part 15D)\nsection 1217R(1)\norchestral concert (in Part 15D)\nsection 1217PA\nordinary share capital\nsection 1119 of CTA 2010\nordinary share (in Part 9A)\nsection 931U\nordinary shares (in Part 12)\nsection 1005\nthe original relief (in Chapter 4 of Part 12)\nsection 1025(1)(a)\nthe original relief (in Chapter 5 of Part 12)\nsection 1030(4)\nother assets (in Chapter 7 of Part 8)\nsection 754(2)\noverseas dividend (in Chapter 10 of Part 6)\nsection 559\noverseas life insurance company\nsection 139(1) of FA 2012 (as applied by section 141(2) of that Act)\noverseas property business\nsection 206\noverseas securities (in Chapter 10 of Part 6)\nsection 559\nparent company (in Part 12)\nsection 1004(4)\nPart 5\nsection 294(2)\n. . .\n. . .\n. . .\n. . .\nthis Part (in Part 5)\nsection 294(2)\npart realisation (in relation to an intangible fixed asset) (in Part 8)\nsection 734(4)\nparticipant (in relation to a share investment plan) (in Chapter 1 of Part 11)\nparagraph 5(4) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)\nparticipant's plan shares (in Chapter 1 of Part 11)\nparagraph 99(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)\nparticipator (in Chapter 12 of Part 8)\nsection 841(1) and (2)\npartnership shares (in Chapter 1 of Part 11)\nparagraph 2(1)(b) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)\nparty (to a creditor relationship) (in Parts 5 and 6)\nsection 298(1)\nparty (to a manufactured interest relationship)\nsection 539(6)\nparty (to a loan relationship)\nsection 302(1) and (2)\nparty (to a relevant contract) (in Part 7)\nsection 578\npatent rights (in Chapter 3 of Part 9)\nsection 912(3)\nthe payer (in Part 9A)\nsection 931T\n. . .\n. . .\npayment period (in Part 13)\nsection 1141\npayments under a loan relationship (in Part 5)\nsection 305(1)\nperiod of account\nsection 1119 of CTA 2010\npermanent establishment\nsection 1119 of CTA 2010\nperson receiving any asset (in Chapter 10 of Part 6)\nsection 557\npersonal representatives (in Chapter 3 of Part 10)\nsection 1119 of CTA 2010\nplain vanilla contract (in Part 7)\nsection 708\nplan shares (in Chapter 1 of Part 11)\nparagraph 99(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)\nplan trust (in Chapter 1 of Part 11)\nparagraph 71(3) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)\npollution of controlled waters (in Part 14)\nsection 1179\npost-cessation receipt (in Part 3)\nsections 190 and 191\npost-cessation receipt (in Chapter 9 of Part 4)\nsections 282 and 283\npre-completion period (in Part 14A)\nsections 1179DY(4) (in relation to films and television programmes) and 1179FQ(4) (in relation to video games)\npre-FA 2002 assets (in Part 8)\nsections 881 and 892 to 895\npremises (in Part 4)\nsection 291(2)\npremium (in Chapter 4 of Part 4)\nsection 247(1), (3)\nthe price (in relation to the exchange of know-how) (in Chapter 13 of Part 3)\nsection 176(6)\nprimary production company (in Part 15E)\nsection 1218ZAC\nprincipal company (in Chapters 8 and 9 of Part 8)\nsection 765(2)\nprincipal photography (in Part 14A)\nsection 1179EA(2)\nprincipal photography (in Part 15)\nsection 1183(2)\nprincipal photography (in Part 15A)\nsection 1216AF(2)\nproceeds of realisation (of an asset) (in Part 8)\nsection 739\nproceeds of sale (in relation to the exchange of know-how) (in Chapter 13 of Part 3)\nsection 176(6)\nproduction (in Part 14A)\nsection 1179AA(9)\nproduction activities (in Part 14A)\nsection 1179EA(1)\nproduction company (in Part 14A)\nsection 1179DP\nproduction company (in Part 15C)\nsection 1217FC\nproduction company (in Part 15D)\nsection 1217PB\nproduction expenditure (in Part 15)\nsection 1184(1)\nproduction expenditure (in Part 15A)\nsection 1216AG(2)\nproduction herd (in Chapter 8 of Part 3)\nsection 110(1), (2)\nproduction herd (of the same class) (in Chapter 8 of Part 3)\nsection 111(2)\nprofit share agency arrangements (in Chapter 6 of Part 6)\nsection 501(3)\nprofit-sharing arrangements (in Parts 5 and 6)\nsection 476(1)\nprofit-sharing arrangements (in Part 7)\nsection 710\nprofits (in Part 2)\nsection 2(2)\nproperty business\nsection 204\npublic body (in Chapter 5 of Part 9)\nsection 926(2)\npurchase and resale arrangements (in Chapter 6 of Part 6)\nsection 501(3)\n. . .\n...\n. . .\n. . .\nthe qualifying business (in Part 12)\nsection 1005\nqualifying Chapter 2 expenditure (in Part 13)\nsection 1051\n. . .\n. . .\n. . .\n. . .\nqualifying Chapter 4 expenditure (in Chapter 4 of Part 14)\nsection 1162\n. . .\n. . .\n. . .\n. . .\nqualifying company (in Part 14A)\nsections 1179D(1) (in relation to films and television programmes) and 1179F(1) (in relation to video games); and see also section 1179BA(5)\nqualifying co-production (in Part 14A)\nsection 1179DQ\nqualifying co-production (in Part 15)\nsection 1186\nqualifying co-production (in Part 15A)\nsection 1216AI\nqualifying corporate bond\nsection 117 of TCGA 1992\n. . .\n. . .\nqualifying expenditure (in Chapter 3 of Part 15)\nsection 1199(3)\nqualifying expenditure (in Chapter 3 of Part 15A)\nsection 1216CF(3)\nqualifying expenditure (in Chapter 3 of Part 15B)\nsection 1217CF(3)\nqualifying expenditure (in Part 15C)\nsection 1217JA\nqualifying expenditure (in Part 15D)\nsection 1217RF\nqualifying expenditure (in Part 15E)\nsection 1218ZCG\nqualifying expenditure on externally provided workers (in Part 13)\nsection 1127\n. . .\n. . .\nqualifying film (in Part 14A)\nsection 1179DB\nqualifying land remediation expenditure (in Part 14)\nsection 1144\nqualifying land remediation loss (in Chapter 3 of Part 14)\nsection 1152\nqualifying life assurance business loss (in Chapter 4 of Part 14)\nsection 1165\nqualifying orchestral concert (in Part 15D)\nsection 1217RA(3)\nqualifying orchestral concert series (in Part 15D)\nsection 1217RA(5)\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nqualifying production (in Part 14A)\nsections 1179D(1) (in relation to films and television programmes) and 1179F(1) (in relation to video games); and see also section 1179BA(5)\nqualifying television programme (in Part 14A)\nsection 1179DE\n. . .\n. . .\nqualifying video game (in Part 14A)\nsection 1179FA\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nthe real interest (in Chapter 9 of Part 6)\nsection 539(5)\nrealisation (in relation to an asset) (in Part 8)\nsection 856\nrealisation (in relation to an intangible fixed asset) (in Part 8)\nsection 734\nreceipt period (of a receipt) (in Chapter 4 of Part 4)\nsection 228(6)\nreceipts and expenses (in the context of the calculation of the profits of a trade, profession or vocation or of a property business)\nsection 48 (including as applied by section 210)\nthe recipient (in Part 9A)\nsection 931T\nthe recipient (in Part 12)\nsection 1005\nrecognised (in relation to an amount) (in Part 8)\nsection 716(1)\nrecognised stock exchange\nsection 1137 of CTA 2010\nredeemable (in Part 9A)\nsection 931U\n. . .\n. . .\nreduction under section 228 by reference to a taxed receipt (in Chapter 4 of Part 4)\nsection 230(6)\nreferable (of income or gains or losses of insurance companies)\nsection 432A of ICTA\n. . .\n. . .\nregistered pension scheme\nsection 150(2) of FA 2004 (as applied by section 1119 of CTA 2010)\nregistered society\nsection 1119 of CTA 2010\nrelated party (in Part 8)\nsection 835\nrelated transaction (in Parts 5 and 6)\nsection 304\nrelated transaction (in Part 7)\nsection 596\nrelease debit (in Chapter 6 of Part 5)\nsection 353(3)\nrelease debit (in Chapter 7 of Part 5)\nsection 364(4)\nrelevant accounting period (in Chapter 3A of Part 2)\nsection 18A(3)\nrelevant asset (in Part 8ZA)\nsection 356LA\nrelevant connection (in Part 14)\nsection 1178\nrelevant consortium creditor relationship (in Chapter 7 of Part 5)\nsection 371(1)\nrelevant contaminated land remediation (in Part 14)\nsection 1146\nrelevant contract (in Parts 5 and 6)\nsection 476(1)\nrelevant contract (in Part 7)\nsection 577\nrelevant contract of a company (in Part 7)\nsection 578\nrelevant credits (in Chapter 7 of Part 7)\nsection 659\nrelevant debits (in Chapter 7 of Part 7)\nsection 659\nrelevant derelict land remediation (in Part 14)\nsection 1146A\nthe relevant employment (in Part 12)\nsection 1005\nrelevant foreign territory (in Chapter 3A of Part 2)\nsection 18A(5)\nthe relevant group (in Part 21A)\nsection 937B(3)\n. . .\n. . .\nrelevant losses amount (in Chapter 3A of Part 2)\nsection 18A(7)\nrelevant non-lending relationship (in Chapter 2 of Part 6)\nsections 479 and 480\nrelevant offshore area (in Part 8ZA)\nsection 356L(5)\nrelevant offshore service (in Part 8ZA)\nsection 356L(3)\nrelevant payment to a subject of a clinical trial (in Part 13)\nsection 1140\n. . .\n. . .\na relevant person (in Part 9A)\nsection 931T\nrelevant profits amount (in Chapter 3A of Part 2)\nsection 18A(6)\nrelevant programme (in Part 15A)\nsection 1216AB\nrelevant research and development (in Part 13)\nsection 1042\n. . .\n. . .\nrelevant scheme profit (in Part 21A)\nsection 937F\nrelevant tax year (in relation to an amount of estate income) (in Chapter 3 of Part 10)\nsection 946(5)\nrelief event (in Chapter 5 of Part 12)\nsection 1031(3)\nrent (in Chapter 7 of Part 4)\nsection 271(3)\nrent (in Chapter 8 of Part 4)\nsection 278(3)\nrent receivable for a UK electric-line wayleave (in Chapter 8 of Part 4)\nsection 278\nrent receivable in connection with a UK section 39(4) concern (in Chapter 7 of Part 4)\nsection 271\n. . .\n. . .\nresearch and development (abbreviated as “R&D”) (in Part 13)\nsection 1138 of CTA 2010 (as applied by section 1041)\nresident in a relevant state (in Chapter 13 of Part 5)\nsection 430(2)\nresident in a relevant state (in Chapter 14 of Part 5)\nsection 439(2)\nresident in a relevant state (in Chapter 9 of Part 7)\nsection 681(2)\nresident in a relevant state (in Chapter 10 of Part 7)\nsection 688(2)\nthe residuary income of the estate (in Chapter 3 of Part 10)\nsection 949(1)\nrestricted shares (in Part 12)\nsection 1005\nretail prices index\nsection 1119 of CTA 2010\nreversal amount (in Part 16)\nsection 1230\nreversion (in the application of Chapter 4 of Part 4 to Scotland)\nsection 247(3)\nrights and powers (in relation to a person) (in Chapter 12 of Part 8)\nsection 839\nrights under a loan relationship (in Part 5)\nsection 305(2), (3)\nring-fenced scheme loss (in Part 21A)\nsection 937F\nrisk transfer scheme (in Part 21A)\nsection 937C\nroyalty (in Part 8)\nsection 714\nsale of an animal (in Chapter 8 of Part 3)\nsection 111(3)\nsale of know-how (in Chapter 13 of Part 3)\nsection 176(5)\nsale of property (in Part 9)\nsections 928(1) and 929(1)\nsale or transfer of trading stock (in Chapter 11 of Part 3)\nsection 163(3)\nsale proceeds of an animal (in Chapter 8 of Part 3)\nsection 111(4)\nSCE\nsection 1319\nscheme (in Part 9A)\nsection 931V\nscheme (in Part 21A)\nsection 937N\nscheme loss (in Part 21A)\nsection 937E\nscheme profit (in Part 21A)\nsection 937E\nthe scheme rate, index or value (in Part 21A)\nsection 937D\nSE\nsection 1319\nsecondary production company (in Part 15E)\nsection 1218ZAD\nsecurities (in Chapter 10 of Part 6)\nsection 556(1)\nsecurities house (in Part 7)\nsection 709\nseparate exhibition trade (in Part 15E)\nsection 1218ZB\nthe separate film trade (in Chapters 2, 3 and 5 of Part 15)\nsection 1188 (and sections 1195(5) and 1212(1))\nseparate orchestral trade (in Part 15D)\nsection 1217Q\nthe separate programme trade (in Chapters 2, 3 and 5 of Part 15A)\nsection 1216B(3)\nthe separate production trade (in Part 14A)\nsection 1179B(3)\nthe separate theatrical trade (in Part 15C)\nsection 1217OB\nthe separate video game trade (in Chapters 2, 3 and 5 of Part 15B)\nsection 1217B(3)\nshare (in Part 5 and in Part 6 except for Chapter 6A of that Part)\nsection 476(1)\nshare (in Chapter 6A of Part 6)\nsection 521A(4)\nthe share (in Chapter 6A of Part 6)\nsection 521B(6)\nshare being subject to third party obligations (in Chapter 7 of Part 6)\nsection 524(2)\nshare incentive plan (in Chapter 1 of Part 11)\nsection 488(4) of ITEPA 2003 (see section 984(1) and (2) of this Act)\nshare of residuary income of estate (in Chapter 3 of Part 10)\nsection 950\nshares (in Part 7)\nsection 710\nshares (in Chapter 1 of Part 11)\nparagraph 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)\nshares (in Part 12)\nsection 1003\nshort-term lease (in Chapter 4 of Part 4)\nsection 216\nsimilar securities (in Chapter 10 of Part 6)\nsection 556(2)\nsmall company (in Chapter 3A of Part 2)\nsection 18S\nsmall company (in Part 9A)\nsection 931S\nsmall or medium-sized enterprise (in Chapter 6A of Part 3)\nsection 1119 (as applied by section 104Y)\nsmall or medium-sized enterprise (abbreviated as “SME”) (in Part 13)\nsections 1119 and 1120\n. . .\n. . .\nsoftware , data licences, cloud computing services or consumable items (in Part 13)\nsection 1125\nspecial film relief (in Chapter 5 of Part 15)\nsection 1212(1)\nspecial television relief (in Chapter 5 of Part 15A)\nsection 1216E(1)\nspecial video games relief (in Chapter 5 of Part 15B)\nsection 1217E(1)\n. . .\n. . .\nstaffing costs (in Part 13)\nsection 1123\nstaffing costs (in Part 14)\nsection 1170\nstanding in the position of a creditor (as respects a loan relationship) (in Chapter 8 of Part 5)\nsection 379(1)\nstatement of changes in equity (in Parts 5 and 6)\nsection 476(1)\nstatement of changes in equity (in Part 7)\nsection 710\n. . .\n. . .\n. . .\n. . .\nstatement of income and retained earnings (in Parts 5 and 6)\nsection 476(1)\nstatement of income and retained earnings (in Part 7)\nsection 710\nstatement of recognised income and expense (in Parts 5 and 6)\nsection 476(1)\nstatement of recognised income and expense (in Part 7)\nsection 710\nstatement of total recognised gains and losses (in Parts 5 and 6)\nsection 476(1)\nstatement of total recognised gains and losses (in Part 7)\nsection 710\nstatutory insolvency arrangement\nsection 1319\n. . .\n. . .\n. . .\n. . .\nsubsidiary (of a holding company) (in Chapter 7 of Part 5)\nsection 371(1)\nsubsidiary (in Part 8)\nsection 764(3)\n51% subsidiary\nsection 1154(2) of CTA 2010\n75% subsidiary\nsection 1154(3) of CTA 2010\n75% subsidiary (in Chapter 8 of Part 8)\nsection 1154(3) of CTA 2010 and section 773\n. . .\n. . .\n. . .\n. . .\nsubsidised expenditure (in Part 14)\nsection 1177\n. . .\n. . .\nsubstantial part of a herd (in Chapter 8 of Part 3)\nsection 111(6)\nsurrender (in the application of the Act to Scotland)\nsection 1166(1) of CTA 2010\ntax-adjusted carrying value (in Parts 5 and 6)\nsection 465B\ntax-adjusted carrying value (in Part 7)\nsection 702\ntax advantage (in Parts 5 and 6)\nsection 1139 of CTA 2010 (as applied by section 476(1))\ntax advantage scheme (in Part 9A)\nsection 931V\ntax-neutral (in relation to a transfer) (in Part 8)\nsection 776\ntax written-down value (in relation to an asset) (in Part 8)\nChapter 5 of Part 8\ntax year\nsection 1119 of CTA 2010\nthe tax year 2009-10 etc\nsection 1119 of CTA 2010 (see entry for “the tax year 2010-11”)\ntaxed lease (in Chapter 4 of Part 4)\nsection 227(4)\ntaxed receipt (in Chapter 4 of Part 4)\nsection 227(4)\ntelevision programme (in Part 14A)\nsection 1179DD\ntelevision production activities (in Part 15A)\nsection 1216AF\ntelevision production company (in Part 15A)\nsection 1216AE\ntelevision programme (in Part 15A)\nsection 1216AA\ntelevision tax relief (in Part 15A)\nsection 1216C(2)\ntheatrical production (in Part 15C)\nsection 1217FA\nthird party obligations (in the case of a share) (in Chapter 7 of Part 6)\nsection 524(3)\ntotal compensation profit (in Chapter 8A of Part 3)\nsection 127B\ntotal opening negative amount” (in Chapter 3A of Part 2)\nsection 18J(2)\ntotal profits\nsection 1119 of CTA 2010\ntouring exhibition (in Part 15E)\nsection 1218ZAB\ntrade\nsection 1119 of CTA 2010\ntrade (in Part 2)\nsection 33\ntrade (in Parts 5 and 6)\nsection 298(3)\ntrading stock (in relation to a trade) (in Chapter 10 of Part 3)\nsection 156\ntrading stock (in relation to a trade) (in Chapter 11 of Part 3)\nsection 163\nthe transfer of business (in Chapter 13 of Part 5)\nsection 421(6)\nthe transfer of business (in Chapter 9 of Part 7)\nsection 674(4)\nthe transferee (in Chapter 4 of Part 5)\nsections 336(5) and 337(7)\ntransferee (in Chapter 13 of Part 5)\nsection 421(6)\nthe transferee (in Chapter 14 of Part 5)\nsection 432(1)\ntransferee (in Chapter 9 of Part 7)\nsection 674(4)\nthe transferee (in Chapter 10 of Part 7)\nsection 683(1)\nthe transferor (in Chapter 4 of Part 5)\nsections 336(5) and 337(7)\nthe transferor (in Chapter 13 of Part 5)\nsection 421(6)\ntransferor (in Chapter 14 of Part 5)\nsection 432(2)\nthe transferor (in Chapter 9 of Part 7)\nsection 674(4)\ntransferor (in Chapter 10 of Part 7)\nsection 683(2)\ntribunal\nsection 1119 of CTA 2010\nthe trustees (in Chapter 1 of Part 11)\nparagraphs 2(2) and 71(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act)\nUK estate (in Chapter 3 of Part 10)\nsection 936(1)\nUK expenditure (in Part 14A)\nsection 1179AB\nUK expenditure (in Part 15)\nsection 1185\nUK expenditure (in Part 15A)\nsection 1216AH\nUK expenditure (in Part 15C)\nsection 1217GB(2)\nUK expenditure (in Part 15D)\nsection 1217RB(2)\nUK expenditure (in Part 15E)\nsection 1218ZCC(2)\nUK expenditure condition (in Part 15C)\nsection 1217GB(1)\nUK expenditure condition (in Part 15D)\nsection 1217RB(1)\nUK expenditure condition (in Part 15E)\nsection 1218ZCC(1)\n. . .\n. . .\nUK generally accepted accounting practice\nsection 1119 of CTA 2010\nUK property business\nsection 205\nUK property business loss (in Part 14)\nsection 392A of ICTA (as applied by section 1179)\nUK resident (and references to a UK resident or a UK resident company)\nsection 1119 of CTA 2010\nUlster Savings Certificates (in Part 19)\nsection 1282(6)\numbrella company (in Chapter 3 of Part 6)\nsection 615 of CTA 2010 (as applied by section 488(2))\nunderlying subject matter (in Part 7)\nsection 583\nunit holder\nsection 1119 of CTA 2010\nunit trust scheme\nsection 1119 of CTA 2010\nUnited Kingdom\nsection 1170 of CTA 2010\nunreduced amount (of a taxed receipt) (in Chapter 4 of Part 4)\nsections 230(2) to (4)\nunremittable (in relation to income) (in Part 18)\nsection 1274(2)\nunused amount (of a taxed receipt) (in Chapter 4 of Part 4)\nsection 230(1), (5)\nventure capital trust\nsection 1119 of CTA 2010\nvideo game (in Part 15B)\nsection 1217AA\nvideo games development activities (in Part 15B)\nsection 1217AC\nvideo games development company (in Part 15B)\nsection 1217AB\nvideo game expenditure credit\nsection 1179F(3)\nvideo games tax relief (in Part 15B)\nsection 1217C(2)\nwarrant (in Part 7)\nsection 710\nwithin the charge to tax\nsection 1167 of CTA 2010\nwoodlands\nsection 1317(4)",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 4 inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 11, 31"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in Sch. 4 inserted (1.4.2014) by Finance Act 2014 (c. 26), Sch. 16 paras. 5, 6"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(a)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F21",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F22",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F23",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F24",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F25",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F26",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F27",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F28",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F29",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F30",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F31",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F32",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F33",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F34",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F35",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F36",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F37",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F38",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F39",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F40",
      "text": "Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(b)"
    },
    {
      "type": "F",
      "label": "F41",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F42",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F43",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F44",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F45",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F46",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F47",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F48",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F49",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F50",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F51",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F52",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F53",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F54",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F55",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F56",
      "text": "Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(c)"
    },
    {
      "type": "F",
      "label": "F57",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F58",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F59",
      "text": "Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(d)"
    },
    {
      "type": "F",
      "label": "F60",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F61",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F62",
      "text": "Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(e)"
    },
    {
      "type": "F",
      "label": "F63",
      "text": "Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(f)"
    },
    {
      "type": "F",
      "label": "F64",
      "text": "Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(g)"
    },
    {
      "type": "F",
      "label": "F65",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F66",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F67",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F68",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F69",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F70",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F71",
      "text": "Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(h)"
    },
    {
      "type": "F",
      "label": "F72",
      "text": "Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(i)"
    },
    {
      "type": "F",
      "label": "F73",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F74",
      "text": "Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(j)"
    },
    {
      "type": "F",
      "label": "F75",
      "text": "Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(k)"
    },
    {
      "type": "F",
      "label": "F76",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F77",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F78",
      "text": "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.)"
    },
    {
      "type": "F",
      "label": "F79",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F80",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F81",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F82",
      "text": "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.)"
    },
    {
      "type": "F",
      "label": "F83",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F84",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F85",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F86",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F87",
      "text": "Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(l)"
    },
    {
      "type": "F",
      "label": "F88",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F89",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F90",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F91",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F92",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F93",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F94",
      "text": "Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(m)"
    },
    {
      "type": "F",
      "label": "F95",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F96",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F97",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F98",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F99",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F100",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F101",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F102",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F103",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F104",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F105",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F106",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F107",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F108",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F109",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F110",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F111",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F112",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F113",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F114",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F115",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F116",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F117",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F118",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F119",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F120",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F121",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F122",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F123",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F124",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F125",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F126",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F127",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F128",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F129",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F130",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F131",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F132",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F133",
      "text": "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)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words omitted",
      "affecting": "ukpga/2024/3",
      "affecting_title": "Finance Act 2024"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2010/13",
      "affecting_title": "Finance Act 2010"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/schedule/4",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}