# Corporation Tax Act 2009, Schedule 4: Index of defined expressions

Extent: E+W+S+N.I.

absolute interest (in Chapter 3 of Part 10)
section 935(1)
accounting period
section 1119 of CTA 2010
accounting 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
accounting 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)
adjusted (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)
animal (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)
arrangement (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)
section 1166(1) of CTA 2010
associate (in Parts 5 and 6)
section 448 of CTA 2010 (as applied by section 476(1))
associate (in Chapter 12 of Part 8)
section 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)
associated person (in Part 8ZA)
section 356LB
associated with (in Part 21A)
section 937K
. . .
. . .
assumed income entitlement (in Chapter 3 of Part 10)
section 948(2), (3)
authorised unit trust
Chapter 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”)
sections 57 and 67(5) of FA 2012 (as applied by section 141(2) of that Act)
basic rate
section 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
section 1119 of CTA 2010
building society
section 1119 of CTA 2010
capital allowance
section 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
. . .
. . .
. . .
. . .
caravan
section 1314
. . .
. . .
Chapter 2 surrenderable loss (in Chapter 2 of Part 13)
section 1055
. . .
. . .
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
section 1119 of CTA 2010
chargeable realisation gain (in Part 8)
section 741(2)
charity
paragraph 1 of Schedule 6 to FA 2010
claim
section 1315
close company
Chapter 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)
. . .
. . .
commercial 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)
section 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)
the 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
company tax return (in Part 15D)
section 1217U
company tax return (in Part 15E)
section 1218ZFA
company with investment business (in Part 16)
section 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)
section 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
contracted 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
control (except in ... Chapter 12 of Part 8 and Chapter 1 of Part 11)
section 1124 of CTA 2010 (see section 1316(2) of this Act)
. . .
. . .
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
. . .
. . .
derelict 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
section 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
European expenditure (in Part 15B)
section 1217AE
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
effective 51% subsidiary (in Part 8)
section 771
economically 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)
. . .
. . .
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)
section 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 476(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
section 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
section 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
section 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”)
section 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)
. . .
. . .
grossing up
section 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)
. . .
. . .
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)
I - 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
section 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
. . .
. . .
insurance business transfer scheme
section 139(1) of FA 2012 (as applied by section 141(2) of that Act)
insurance company
section 65 of FA 2012 (as applied by section 141(2) of that Act)
. . .
. . .
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)
. . .
. . .
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
section 1119 of CTA 2010
international organisation (in Parts 5 and 6)
section 476(2)
the 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)
section 1218B(3)
investment trust
section 1158 of CTA 2010
the 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
section 56 of FA 2012 (as applied by section 141(2) of that Act)
. . .
. . .
limited interest (in Chapter 3 of Part 10)
section 935(2)
. . .
. . .
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
section 1130 of CTA 2010
long-term business
section 63 of FA 2012 (as applied by section 141(2) of that Act)
. . .
. . .
main 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
major 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)
. . .
. . .
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)
section 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)
section 1119 of CTA 2010
normal self-assessment filing date
section 1319
notice
section 1119 of CTA 2010
the OECD model (in Chapter 3A of Part 2)
section 18S
offshore fund (in Chapter 3 of Part 6)
section 489
oil and gas exploration and appraisal
section 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)
section 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
section 1119 of CTA 2010
ordinary 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
section 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)
. . .
. . .
. . .
. . .
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
section 1119 of CTA 2010
permanent establishment
section 1119 of CTA 2010
person receiving any asset (in Chapter 10 of Part 6)
section 557
personal representatives (in Chapter 3 of Part 10)
section 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
. . .
. . .
. . .
. . .
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
. . .
. . .
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)
. . .
. . .
. . .
. . .
. . .
. . .
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
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
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
section 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
. . .
. . .
registered pension scheme
section 150(2) of FA 2004 (as applied by section 1119 of CTA 2010)
registered 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)
relevant 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
relevant 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)
. . .
. . .
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)
section 1138 of CTA 2010 (as applied by section 1041)
resident in a relevant 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
section 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 6A of that Part)
section 476(1)
share (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 , 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
. . .
. . .
. . .
. . .
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
section 1319
. . .
. . .
. . .
. . .
subsidiary (of a holding company) (in Chapter 7 of Part 5)
section 371(1)
subsidiary (in Part 8)
section 764(3)
51% subsidiary
section 1154(2) of CTA 2010
75% subsidiary
section 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)
section 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)
section 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
section 1119 of CTA 2010
the tax year 2009-10 etc
section 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
section 1119 of CTA 2010
touring exhibition (in Part 15E)
section 1218ZAB
trade
section 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
section 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
UK expenditure (in Part 15C)
section 1217GB(2)
UK expenditure (in Part 15D)
section 1217RB(2)
UK 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)
. . .
. . .
UK generally accepted accounting practice
section 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)
section 1119 of CTA 2010
Ulster Savings Certificates (in Part 19)
section 1282(6)
umbrella company (in Chapter 3 of Part 6)
section 615 of CTA 2010 (as applied by section 488(2))
underlying subject matter (in Part 7)
section 583
unit holder
section 1119 of CTA 2010
unit trust scheme
section 1119 of CTA 2010
United Kingdom
section 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
section 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
section 1167 of CTA 2010
woodlands
section 1317(4)

---
Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/4 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.