{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-4",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-4.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/4",
  "kind": "schedule",
  "number": "4",
  "heading": "Index of defined expressions",
  "text": "abandonment guarantee (in Chapter 4 of Part 8)\nsection 292(6)\naccountancy rental earnings (in Part 21)\nsection 897(1)\naccountancy rental excess (in Part 21)\nsection 937\naccounting period\nsection 1119\naccounting period 1 (in Part 12)\nsection 609\nthe accounting period (in Chapter 6 of Part 8B)\nsection 357M(2)\nthe accounting period (in Chapter 7 of Part 8B)\nsection 357N(2)\naccounts (of a UK resident company) (in Chapter 4 of Part 2)\nsection 17(1)\naccounts (in Chapter 2 of Part 16)\nsection 774\nacquisition value of a qualifying investment (in Chapter 3 of Part 6)\nsection 210A\nAct\nsection 1119\nthe actual accounting period (in Chapter 3 of Part 14)\nsection 678(4)\nthe actual accounting period (in Chapter 4 of Part 14)\nsection 695(4)\nthe actual accounting period (in Chapter 5A of Part 14)\nsection 705B(4)\n. . .\n. . .\nthe additional 4 periods (in Chapter 5 of Part 8)\nsection 311(1A)\nadjusted ring fence profits (in Chapters 6A, 8 and 9 of Part 8)\nsection 330ZA\n. . .\n. . .\n. . .\n. . .\nallowable loss\nTCGA 1992 (applied by section 1119)\namount of profits which represents a relevant gain (in Chapter 4 of Part 14)\nsection 693\nanother person (in Part 18)\nsection 825\nthe appropriate person (in Chapter 4 of Part 7A)\nsection 269DF(9)\narrangements (in Chapter 2 of Part 16)\nsection 775\narrangements (in Chapter 3 of Part 22)\nsection 962(1)\narrangements (in Part 14A)\nsection 730B\narrangements (in Part 21C)\nsection 939I\nas a deduction (in Part 14A)\nsection 730B\nascribed value (in relation to plant or machinery) (in Chapters 3 to 6 of Part 9)\nsection 437A\nasset (in Part 12)\nsection 608(1)\nasset (in Part 21)\nsection 937\nasset “involved” in a business (in Part 12)\nsection 608(3)\nasset representing the leased asset (in Part 21)\nsection 937\nassets “used” in a business (in Part 12)\nsection 608(2)\nassignment (in relation to Scotland)\n1166(1)\nassociate (in Part 7)\nsection 268\nassociate (in Part 10)\nsection 448\nassociated (in Chapter 1 of Part 19)\nsection 847\n. . .\n. . .\nassociated company (in Part 8)\nsection 271\nassociated company (in Chapter 3 of Part 9)\nsection 408\nassociated company (in Chapter 4 of Part 9)\nsection 430\nassociated company (in Part 10)\nsection 449\nassociated with a company (in Chapter 2 of Part 6)\nsection 201\nassociates (in Chapter 4 of Part 19)\nsection 882\naugmented profits (in Part 3A or Chapter 3A of Part 8)\nsections 18L and 18M (including as applied by section 279EA)\n. . .\nsection ...\n. . .\n. . .\nauthorised unit trust\nsections 616 and 619 (applied by section 1119)\navailable income and gains (of a charitable company) (in Part 11)\nsection 515(4)\nback-office activities (in Part 8B)\nsection 357XI\nbanking company (in Part 7A)\nsection 269B\nbasic rate\nsection 1119\nbenefit associated with a payment (in Chapter 2 of Part 6)\nsection 196\nbody (in Part 7)\nsection 269(1)\nbody of persons\nsection 1119\nbonus shares (in Chapter 5 of Part 4)\nsection 90(1)\nbonus shares (in Part 7)\nsection 269(1)\nbuilding society\nsection 1119\nbuilding society (in Chapter 3 of Part 7A)\nsection 269CN\nbusiness of leasing plant or machinery (in Chapter 3 of Part 9)\nsections 387 to 391\nbusiness of leasing plant or machinery (in Chapter 4 of Part 9)\nsections 410 to 414\nC (in Part 14A)\nsection 730B\ncapital (in Part 18)\nsection 833(1)\ncapital allowance\nsection 1119\ncapital payment (in Chapter 2 of Part 20)\nsection 893(2)\ncapital sum (in Chapter 4 of Part 19)\nsection 883\ncarried-back amount (in Chapter 4 of Part 2)\nsection 17(2)\ncarried-forward amount (in Chapter 4 of Part 2)\nsection 17(3)\ncarry-forward losses (in Chapter 7 of Part 4)\nsection 95\nthe CDFI (in Part 7)\nsections 219(2) and 253\ncessation (in Part 12)\nsection 607(2)\nthe change in ownership (in Chapter 2 of Part 14)\nsection 673(5)\nthe change in ownership (in Chapter 3 of Part 14)\nsection 677(6)\nthe change in ownership (in Chapter 4 of Part 14)\nsection 692(7)\nchange in the ownership of a company (in Part 14)\nsection 719\nthe change in ownership (in Chapter 5A of Part 14)\nsection 705A(2)\nthe charge to corporation tax on income\nsection 2(3) of CTA 2009 (applied by section 1119)\nchargeable accounting period (in Chapter 4 of Part 7A)\nsection 269DA(1)\nchargeable gain\nTCGA 1992 (applied by section 1119)\nchargeable payment (in Chapter 5 of Part 23)\nsection 1088\nchargeable period (except in Part 8)\nsection 1119\nchargeable period (in Part 8)\nsection 278\nchargeable profits\nsection 19 of CTA 2009 (applied by section 1119)\ncharitable company ...\nparagraph 1 of Schedule 6 to FA 2010\ncharitable trade (in Part 11)\nsection 479\ncharity (except in Chapters 2 and 3 of Part 6)\nparagraph 1 of Schedule 6 to FA 2010\ncharity (in Chapter 2 of Part 6)\nparagraph 1 of Schedule 6 to FA 2010 (and see section 202 of this Act)\ncharity (in Chapter 3 of Part 6)\nparagraph 1 of Schedule 6 to FA 2010 (and see section 217 of this Act)\ncharity (in Part 21C)\nparagraph 1 of Schedule 6 to FA 2010 (and see also section 939I)\nCITR (in Part 7)\nsection 218\nthe claimant company (in Part 5)\nsection 188\nthe claimant company (in Part 5A)\nsection 188FD\nthe claim period (in Part 5)\nsection 188\nthe claim period (in Part 5A)\nsection 188FD\nclose company\nChapter 2 of Part 10\nclose investment-holding company (in Part 3A or Chapter 3A of Part 8)\nsection 18N (including as applied by section 279EA)\ncluster area (in Part 8)\nsection 356JD\ncluster area allowance (in Chapter 9 of Part 8)\nsection 356JF(2)\n. . .\n. . .\ncommencement (in relation to the term of a lease) (in Chapter 2 of Part 9)\nsection 70YI(1) of CAA 2001 (applied by section 381(1))\nthe commencement day (in Chapter 8 of Part 8B)\nsection 357OP\nthe commencement period (in Chapter 5 of Part 8)\nsection 309\n. . .\n. . .\ncompany (except where otherwise indicated)\nsection 1121\ncompany (in Chapter 7 of Part 4)\nsection 92(4)\ncompany (in Part 5)\nsection 188\ncompany (in Part 5A)\nsection 188FD\nthe company (in Chapter 6 of Part 8B)\nsection 357M(2)\nthe company (in Chapter 7 of Part 8B)\nsection 357N(2)\ncompany (in Chapters 3 to 6 of Part 9)\nsection 437(2)\ncompany (in Part 12)\nsection 609\ncompany (in Chapter 6 of Part 13)\nsection 641(5)\nthe company (in Chapter 2 of Part 14)\nsection 673(5)\nthe company (in Chapter 3 of Part 14)\nsection 677(6)\nthe company (in Chapter 4 of Part 14)\nsection 692(7)\nthe company (in Chapter 5A of Part 14)\nsection 705A(2)\ncompany (in Part 15)\nsection 751\ncompany (in Part 18)\nsection 833(3)\ncompany (in Chapter 7 of Part 22)\nsection 973(3)\n. . .\n. . .\ncompany concerned in an exempt distribution (in Chapter 5 of Part 23)\nsection 1090\ncompany owned by a consortium (and related expressions) (in Chapters 3 to 6 of Part 9)\nsection 397\ncompany's percentage share in the profits or loss of a business (in Chapter 4 of Part 9)\nsection 416\ncompany UK REIT (in Part 12)\nsection 524(5)\ncompany tax return (in Chapter 3 of Part 7A)\nsection 269CN\ncompany tax return (in Chapter 4 of Part 7A)\nsection 269DO\ncompany wholly owned by a charity (in Chapter 2 of Part 6)\nsection 200\ncompany with investment business (in Part 14)\nsection 729\nconnected\nsection 1122 (applied by section 1176(1))\nconsortium case (in Chapter 7 of Part 22)\nsection 977(4)\ncontributing participator (in Chapter 4 of Part 8)\nsection 296(3)\ncontrol (except where otherwise indicated)\nsection 1124 (applied by section 1176(2))\ncontrol (in Part 10)\nsections 450 and 451\ncontrol (in Chapter 6 of Part 14)\nsection 707\ncontrol (in Chapter 5 of Part 23)\nsection 1099(1)\ncorporation tax advantage (in Part 15)\nsection 732(1)\ncorresponding bonus shares (in Chapter 5 of Part 4)\nsection 90(1), (2)\ncounteraction notice (in Part 15)\nsection 746(3)\n. . .\n. . .\n. . .\n. . .\ncumulative accountancy rental excess (in Part 21)\nsection 937\ncumulative normal rental excess (in Part 21)\nsection 937\ncumulative total amount of activated allowance (in Chapter 6A of Part 8)\nsection 332E(2)\ncumulative total amount of activated allowance (in Chapter 8 of Part 8)\nsection 356JB\ncumulative total amount of activated allowance (in Chapter 9 of Part 8)\nsection 356JG(2)\nthe current lessor (in Part 21)\nsection 937\n. . .\n. . .\n. . .\n. . .\ndeductible amount (in Part 14A)\nsection 730B\ndeduction by way of relevant corporation tax relief (in Chapter 1 of Part 19)\nsection 837\ndeduction by way of relevant corporation tax relief (in Chapter 2 of Part 19)\nsection 860\ndeduction by way of relevant tax relief (in Chapter 4 of Part 19)\nsection 886\ndefault payment (in Chapter 4 of Part 8)\nsection 296(3)\nthe defaulter (in Chapter 4 of Part 8)\nsection 296(3)\ndeposit-taking trade (in Chapter 6 of Part 13)\nsection 641(6)\nderivative contract\nPart 7 of CTA 2009 (applied by section 1119)\ndesignated area (in Part 8)\nsection 278\ndirector (in Part 10)\nsection 452\ndisposal (in Part 7)\nsection 266\ndisposal of an asset (in Chapter 2 of Part 16)\nsection 776(3)\ndisposal-related liability (in Chapter 3 of Part 6)\nsection 212(1)\ndisposal-related obligation (in Chapter 3 of Part 6)\nsection 211\ndisposing of land (in Part 18)\nsection 816\ndispositions of interests in land outside the United Kingdom (in Chapter 1 of Part 19)\nsection 848\ndisqualified close company (in Part 8B)\nsection 357KEA\ndissolution event (in Chapter 5 of Part 13)\nsection 626(4)\nthe distributing company (in Chapter 5 of Part 23)\nsection 1079\ndistribution\nChapters 2 to 5 of Part 23\ndividends (in Part 15)\nsection 751\nthe donor (in Part 21C)\nsection 939C(3)\ndouble taxation arrangements (in Part 5)\nsection 186(3)\ndouble taxation exempt (in Part 5)\nsection 186(1)\neconomic loss (in Part 21B)\nsection 938F\neconomic profit (in Part 21B)\nsection 938F\neconomic loss (in Part 21BA)\nsection 938S\neconomic profit (in Part 21BA)\nsection 938S\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nsection ...\neligible sport (in Chapter 9 of Part 13)\nsection 661(1)\nenactment (in Chapter 6 of Part 22)\nsection 972(1)\nentry (in Part 12)\nsection 607(1)\nequity holder (in Chapter 10 of Part 12)\nsection 598(1)\nestate in land (in relation to Scotland)\nsection 1166(1)\nexcluded activity (in Part 8B)\nChapter 17 of Part 8B\nexcluded company (in Chapter 5 of Part 4)\nsection 90(1)\nexcluded lease of background plant or machinery for a building (in Chapters 3 to 6 of Part 9)\nsection 70R of CAA 2001 (applied by section 437(3))\nexcluded trade (in Part 8B)\nChapter 17 of Part 8B\nexclusive licence (in Part 8A)\nsection 357BA\nexclusive licence (in Chapter 15 of Part 8B)\nsection 357VE\nexempt distribution (in Chapter 5 of Part 23)\nsection 1075(2)\nfarming\nsection 1125\nthe final year (in Chapter 5 of Part 13)\nsection 626(2) and (3)\nfinance income (in Part 8A)\nsection 357BG\nfinance lease (in Chapters 3 to 6 of Part 9)\nsection 437(4)\nthe finance lease test (in Chapter 2 of Part 9)\nsection 70N of CAA 2001 (applied by section 381(1))\nfinance lessor (in Part 21)\nsection 937\nfirm (in Chapter 16 of Part 8B)\nsection 357W(3)\nthe 5 year period (in Part 7)\nsection 223\nfixture (in Chapters 3 to 6 of Part 9)\nsection 437(5)\nfor accounting purposes (except in Part 21)\nsection 1127(4)\nfor accounting purposes (in Part 21)\nsection 937\nforestry\nsection 1119\n. . .\n. . .\nfunctional currency (in Chapter 4 of Part 2)\nsection 17(4)\ngenerally accepted accounting practice\nsection 1127(1), (3)\ngrossing up\nsection 1128\ngroup (in Chapter 5 of Part 4)\nsection 90(1)\ngroup (in Part 7A)\nsection 269BD\ngroup (in Part 8A)\nsection 357GD\ngroup (in Part 12)\nsection 606\ngroup (in Part 21B)\nsection 938E\ngroup (in Chapter 5 of Part 23)\nsection 1099(1)\ngroup allowance allocation statement (in Chapter 4 of Part 7A)\nsection 269DO\ngroup allowance nomination (in Chapter 4 of Part 7A)\nsection 269DF(1)\na group mismatch scheme (in Part 21B)\nsection 938B\ngroup relief\nsection 97(2)\ngroup relief for carried-forward losses\nsection 188AA(4)\ngroup surcharge allowance (in Chapter 4 of Part 7A)\nsection 269DF\ngroup UK REIT (in Part 12)\nsection 523(5)\nthe guarantor (in Chapter 4 of Part 8)\nsection 292(6)\nhire-purchase agreement\nsection 1129\nHMRC (in Chapter 3 of Part 7A)\nsection 269CN\nHMRC (in Chapter 4 of Part 7A)\nsection 269DO\nholding company (in Chapter 5 of Part 4)\nsection 90(1)\nholding company (in Part 5)\nsection 185(2)\nholding company (in Part 5A)\nsection 188FC(2)\nholding company (in Chapter 5 of Part 23)\nsection 1099(1)\nin respect of shares in the company (in relation to a company which is a member of a 90% group) (in Part 23)\nsection 1113(1)\nin respect of securities of the company (in relation to a company which is a member of a 90% group) (in Part 23)\nsection 1114(1)\ninception (in Chapter 2 of Part 9)\nsection 70YI(1) of CAA 2001 (applied by section 381(1))\nincome\nsection 1119\ninformation (in Chapter 6 of Part 22)\nsection 972(1)\nthe initial 6 periods (in Chapter 5 of Part 8)\nsection 311(1A)\nintangible fixed asset (in Chapter 8 of Part 8B)\nsection 357O(2)\n. . .\n. . .\ninterest (in Part 7)\nsection 256(1)\ninterests in land outside the United Kingdom (in Chapter 1 of Part 19)\nsection 848\ninternational accounting standards\nsection 1127(5)\ninvention (in Part 8A\nsection 357GE\ninvestment allowance (in Chapter 6A of Part 8)\nsection 332C(2)\nthe invested amount (in Part 7)\nsection 222\nthe investment (in Part 7)\nsection 219(1)\ninvestment company (in Chapter 5 of Part 4)\nsection 90(1)\nthe investment date (in Part 7)\nsection 223\ninvestment expenditure (in Chapter 6A of Part 8)\nsection 332BA\ninvestment expenditure (in Chapter 9 of Part 8)\nsection 356JE\ninvestment manager (in Chapter 5 of Part 8B)\nsection 1150 (applied by section 357LH)\ninvestment manager (in Chapter 2 of Part 24)\nsection 1150\ninvestment transaction (in Chapter 5 of Part 8B)\nsection 1150 (applied by section 357LH)\ninvestment transaction (in Chapter 2 of Part 24)\nsection 1150\ninvestment trust\nsection 1158\nthe investor (in Part 7)\nsections 219(1) and 253\nitem (in Part 8A)\nsection 357GE\njoint venture company (in Chapter 10 of Part 12)\nsection 584(1)\njoint venture group (in Chapter 10 of Part 12)\nsection 584(2)\nlarge company condition (in Part 8B)\nsection 357KA\nlease (in Chapter 2 of Part 9)\nsection 70YI(1) of CAA 2001 (applied by section 381(1))\nlease (in Chapter 1 of Part 19)\nsection 846(2)\nlease (in Chapter 2 of Part 19)\nsection 862(2), (3)\nlease (in Chapter 3 of Part 19)\nsection 868\nlease (in Chapter 4 of Part 19)\nsection 884\nlease (in Chapter 1 of Part 20)\nsection 889(1)\nlease (in Chapter 2 of Part 20)\nsection 894(2)\nlease (in Part 21)\nsection 937\nlease of plant or machinery (in Chapter 2 of Part 20)\nsection 894(3)\nthe leasing arrangements (in Part 21)\nsection 937\nlessee (in Chapter 2 of Part 9)\nsection 70YI(1) of CAA 2001 (applied by section 381(1))\nlessee (in Chapter 2 of Part 19)\nsection 862(4)\nthe lessee (in Part 21 )\nsection 937\nlessor (in Chapter 2 of Part 9)\nsection 70YI(1) of CAA 2001 (applied by section 381(1))\nlessor (in Chapter 2 of Part 19)\nsection 862(4)\nthe lessor (in Part 21)\nsection 937\n. . .\nsection ...\nlicence (in Chapter 6A of Part 8)\nsection 332KA\nlicence (in Chapter 9 of Part 8)\nsection 356JNB\nlicensed area (in Chapter 9 of Part 8)\nsection 356JNB\nlicensed sub-area (in Chapter 9 of Part 8)\nsection 356JNA\nlicensee (in Chapter 6A of Part 8)\nsection 332KA\nlicensee (in Chapter 9 of Part 8)\nsection 356JNB\nlinked (in relation to a person) (in Chapter 6 of Part 14)\nsection 706\nlinked (in relation to a person) (in Chapter 2 of Part 19)\nsection 861(1)\nloan (in Part 7)\nsection 256(1)\nloan creditor (in Part 10)\nsection 453\nloan relationship\nPart 5 of CTA 2009 (applied by section 1119)\nlocal authority\nsection 1130\nlocal authority association\nsection 1131\nlong funding finance lease (in Chapter 2 of Part 9)\nsection 381(2)\nlong funding finance lease (in Chapters 3 to 6 of Part 9)\nsection 70YI(1) of CAA 2001 (applied by section 437(1) and (6))\nlong funding lease (in Chapter 2 of Part 9)\nsection 70G of CAA 2001 (applied by section 381(1))\nlong funding lease (in Chapters 3 to 6 of Part 9)\nsection 70YI(1) of CAA 2001 (applied by section 437(1) and (6))\nlong funding operating lease (in Chapter 2 of Part 9)\nsection 381(2)\nlong funding operating lease (in Chapters 3 to 6 of Part 9)\nsection 70YI(1) of CAA 2001 (applied by section 437(1) and (6))\nloss (in Chapter 4 of Part 9)\nsection 431\nthe lower limit (in Part 3A or Chapter 3A of Part 8 )\nsection 18D or 279E\nthe main ring fence profits rate\nsection 279A(4) (as applied by section 1119)\nmainstream losses (in Part 8B)\nsections 357MA and 357NA\nmainstream profits (in Part 8B)\nsections 357MA and 357NA\nmainstream qualifying land remediation loss (in Chapter 10 of Part 8B)\nsection 357QB(3)\nmajor lump sum (in Part 21)\nsection 902(5)\n. . .\n. . .\n. . .\n. . .\nmarket gardening\nsection 1125(5)\nmarket value (in relation to plant or machinery) (in Chapter 2 of Part 9)\nsection 70YI(2) of CAA 2001 (applied by section 381(1))\n. . .\n. . .\nmarket value (in Part 12)\nsection 609\nmarket value of a qualifying investment (in Chapter 3 of Part 6)\nsection 210\nmember (where the reference is to a member of a company) (in Chapter 5 of Part 23)\nsection 1099(1)\nmember of a consortium (in Part 5)\nsection 153(2)\nmember of a consortium (in Part 5A)\nsection 153(2) (applied by section 188FB)\nmember of a consortium (in Chapter 7 of Part 22)\nsection 976(4)\nmember of the same group of companies (in Part 5)\nsection 152\nmember of the same group of companies (in Part 5A)\nsection 152 (applied by section 188FB)\nmortgage (in relation to Scotland)\nsection 1166(1)\nnew consideration (in Chapter 6 of Part 5)\nsection 157(2)\nnew consideration (in Part 23)\nsection 1115\nnew entrant (in Part 8A)\nsection 357A(11)\n. . .\n. . .\nNIRE (in Part 8B)\nChapter 5 of Part 8B\nnominated company (in Chapter 4 of Part 7A)\nsection 269DF(1)\nnon-charitable expenditure (in Part 11)\nsection 496\nnon-qualifying expenditure (in Chapter 9 of Part 13)\nsection 661(5)\nnon-qualifying purposes (in Chapter 9 of Part 13)\nsection 661(4)\nnon-trading chargeable realisation gain (in Chapter 4 of Part 14)\nsection 692(7)\nnon-UK company (in Part 12)\nsection 521\nnon-UK resident (and references to a non-UK resident)\nsection 1119\nnon-UK tax (in Part 5)\nsection 187\nnormal rent (in Part 21)\nsection 896\nnormal rental excess (in Part 21)\nsection 937\nNorthern Ireland company (in Part 8B)\nsection 357KA\nNorthern Ireland element (in Chapter 8 of Part 8B)\nsection 357OP\nNorthern Ireland employer (in Part 8B)\nsection 357KD\nNorthern Ireland expenditure (in Chapters 9 to 14B of Part 8B)\nsections 357P(2), 357Q(2), 357R(2), 357S(2), 357T(2) and , 357U(2) , 357UJ(2) and 357UR(2)\nNorthern Ireland firm (in Part 8B)\nsection 357WA\nNorthern Ireland intangibles credits (in Chapter 8 of Part 8B)\nsection 357OP\nNorthern Ireland intangibles debits (in Chapter 8 of Part 8B)\nsection 357OP\nNorthern Ireland losses (in Part 8B)\nsections 357MA and 357NA\nNorthern Ireland profits (in Part 8B)\nsections 357MA and 357NA\nNorthern Ireland qualifying Chapter 2 expenditure (in Chapter 9 of Part 8B)\nsection 357P(2)\n. . .\n. . .\nNorthern Ireland qualifying land remediation expenditure (in Chapter 10 of Part 8B)\nsection 357Q(2)\nNorthern Ireland qualifying land remediation loss (in Chapter 10 of Part 8B)\nsection 357QB(3)\nNorthern Ireland rate\nsection 357\nnotice\nsection 1119\nnotional accounting periods (in Chapter 3 of Part 14)\nsection 678(4)\nnotional accounting periods (in Chapter 4 of Part 14)\nsection 695(4)\nnotional accounting periods (in Chapter 5A of Part 14)\nsection 705B(4)\nnotional business (in Chapter 4 of Part 9)\nsection 417(6)\nnotional business (in Chapter 1 of Part 20)\nsection 889(1)\nthe OECD Model Tax Convention (in Part 8A)\nsection 357GE\nthe OECD transfer pricing guidelines (in Part 8A)\nsection 357GE\nthe OGA (in Part 8)\nsection 278\n. . .\n. . .\noil (in Part 8)\nsection 278\noil and gas exploration and appraisal\nsection 1134\noil extraction activities (in Part 8)\nsection 272\noil field (in Part 8)\nsection 278\noil-related activities (in Part 8)\nsection 274\noil rights (in Part 8)\nsection 273\nonshore allowance (in Chapter 8 of Part 8)\nsection 356JB\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nonshore oil-related activities (in Chapter 8 of Part 8)\nsection 356BA\nopen-ended investment company (in Chapter 2 of Part 13)\nsections 613 and 615\nordinary share capital\nsection 1119\nOTA 1975 (in Part 8)\nsection 278\n. . .\n. . .\noverseas property business\nChapter 2 of Part 4 of CTA 2009 (applied by section 1119)\n. . .\n. . .\n. . .\n. . .\nowned by a consortium (in Part 5)\nsection 153(1) and (3)\nowned by a consortium (in Part 5A)\nsection 153(1) and (3) (applied by section 188FB)\nowned by a consortium (in Chapter 7 of Part 22)\nsection 976(4)\nownership (in Chapter 7 of Part 14)\nsection 726\nparticipator (in Part 8)\nsection 278\nparticipator (in Part 10)\nsection 454\npartnership (in Chapter 3 of Part 7A)\nsection 269CN\npay (in Part 21)\nsection 937\npayments in respect of an asset (in Chapter 2 of Part 16)\nsection 776(4)\nthe penultimate year (in Chapter 5 of Part 13)\nsection 626(2) and (3)\nperiod of account (except in Part 21)\nsection 1119\nperiod of account (in Part 21)\nsection 932(1) to (3)\nthe period of the loss (in Chapter 5 of Part 8)\nsection 323(1)\n. . .\n. . .\npermanent establishment\nsection 1119\nperson involved in a relevant change (in Chapter 2 of Part 16)\nsection 764(5)\nperson receiving an asset (in Chapter 2 of Part 16)\nsection 776(2)\npersonal representatives\nsection 1119\nplant or machinery (in Chapters 3 to 6 of Part 9)\nsection 437(7)\nplant or machinery (in Chapter 1 of Part 20)\nsection 889(1)\nplant or machinery lease (in Chapter 2 of Part 9)\nsection 70YI(1) of CAA 2001 (applied by section 381(1))\nplant or machinery lease (in Chapters 3 to 6 of Part 9)\nsection 70YI(1) of CAA 2001 (applied by section 437(1) and (8))\npost-cessation company (in Part 12)\nsection 607(3)\npost-cessation group (in Part 12)\nsection 607(3)\npost-commencement period (in Chapter 5 of Part 8)\nsection 309\npost-commencement supplement (in Chapter 5 of Part 8)\nsection 321\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nthe post-commencement supplement provisions (in Chapter 5 of Part 8)\nsection 321(4)\npost-25 November 1996 scheme (in Part 21)\nsection 930(1)(b)\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\npre-commencement asset (in Chapter 8 of Part 8B)\nsection 357OP\npre-commencement period (in Chapter 5 of Part 8)\nsection 309\npre-commencement supplement (in Chapter 5 of Part 8)\nsection 315\nthe predecessor (in Chapter 1 of Part 22)\nsection 940B(4)\npre-entry company (in Part 12)\nsection 607(3)\npre-entry group (in Part 12)\nsection 607(3)\npre-26 November 1996 scheme (in Part 21)\nsection 930(1)(a)\npre-2015 carried-forward management expenses (in Chapter 3 of Part 7A)\nsection 269CC(4)\npre-2015 carried-forward non-trading deficit (in Chapter 3 of Part 7A)\nsection 269CB(4)\npre-2015 carried-forward trading loss (in Chapter 3 of Part 7A)\nsection 269CA(4)\n. . .\n. . .\nthe principal company (of a group) (in Part 12)\nsection 606(1)\nprofits (in Part 5)\nsection 188\nprofits (in Part 5A)\nsection 188FD\nprofits (in Chapter 4 of Part 9)\nsection 431\nprofits (in Chapter 5 of Part 13)\nsection 626(5)\nprofits or assets available for distribution to equity holders (in Chapters 3 and 4 of Part 9)\nsection 398(7), (8)\nproperty business (in Chapters 3 to 6 of Part 9)\nsection 437(8A)\nproperty deriving its value from land (in Part 18)\nsection 833(2)\nproperty rental business (in Part 12)\nsection 519\nqualifying activity (in Chapter 2 of Part 9)\nsection 381(4)\nqualifying change (in Part 14A)\nsection 730B\nqualifying change in a company's interest in a business (in Chapters 3 to 6 of Part 9)\nsection 415\nqualifying change of ownership in relation to a company (in Chapters 3 to 6 of Part 9)\nsections 392 to 398\nqualifying Chapter 2 expenditure (in Chapter 9 of Part 8B)\nsection 357P(2)\n. . .\n. . .\nqualifying charitable donation\nsection 190 (applied by section 1119)\nqualifying company (in Chapter 5 of Part 8)\nsection 308\nqualifying company (in Part 8A)\nsection 357B\n. . .\n. . .\n. . .\n. . .\nqualifying expenditure (in Chapter 11 of Part 8B)\nsection 357R(2)\nqualifying expenditure (in Chapter 12 of Part 8B)\nsection 357S(2)\nqualifying expenditure (in Chapter 13 of Part 8B)\nsection 357T(2)\nqualifying expenditure (in Chapter 14 of Part 8B)\nsection 357U(2)\nqualifying expenditure (in Chapter 14A of Part 8B)\nsection 357UJ(2)\nqualifying expenditure (in Chapter 14B of Part 8B)\nsection 357UR(2)\nqualifying interest in land (in Chapter 3 of Part 6)\nsection 205\nqualifying investment (in Chapter 3 of Part 6)\nsection 204\nqualifying investment (in Part 7)\nsection 225\nqualifying IP right (in Part 8A)\nsection 357B(4)\nqualifying IP right (in Chapter 15 of Part 8B)\nsection 357VE\nqualifying land remediation expenditure (in Chapter 10 of Part 8B)\nsection 357Q(2)\nqualifying leased plant or machinery (in Chapter 3 of Part 9)\nsection 387(7)\nqualifying leased plant or machinery (in relation to a partnership) (in Chapter 4 of Part 9)\nsection 410(6)\n. . .\n. . .\nqualifying oil field (in Chapter 6A of Part 8)\nsection 332B\nqualifying partnership trade (in Part 8B)\nsection 357WB\nqualifying payment (in Chapter 2 of Part 6)\nsection 191\nqualifying pre-commencement expenditure (in Chapter 5 of Part 8)\nsection 312\n. . .\n. . .\nqualifying purposes (in Chapter 9 of Part 13)\nsection 661(3)\nqualifying residual profit of a trade (in Chapters 3 and 4 of Part 8A)\nsection 357GE\nqualifying 75% subsidiary (in Chapters 3 to 6 of Part 9)\nsection 398(1), (2), (3), (4)\nqualifying trade (in Part 8B)\nsection 357KB\n. . .\n. . .\nrealisation (in Chapter 4 of Part 14)\nsection 734 of CTA 2009 (applied by section 692(7))\nrealisation credit (in Chapter 8 of Part 8B)\nsection 357OP\nrealisation debit (in Chapter 8 of Part 8B)\nsection 357OP\nrecognised stock exchange\nsection 1137\nreference period (in Chapter 6A of Part 8)\nsection 332G\nreference period (in Chapter 9 of Part 8)\nsection 356JI\nregistered club (in Chapter 9 of Part 13)\nsection 658(6)\n. . .\n. . .\n. . .\n. . .\nregistered society (except in Chapter 5 of Part 4)\nsection 1119\nregistered society (in Chapter 5 of Part 4)\nsection 90(1)\nregistered pension scheme\nsection 150(2) of FA 2004 (applied by section 1119)\n. . .\n. . .\nrelated accounting period (in Part 21)\nsection 932(4)\nrelated company (in Chapter 7 of Part 22)\nsection 976\nrelated period of account (in Part 21)\nsection 932(5)\nrelevant arrangement (in Chapter 2 of Part 20)\nsection 894(6)\nrelevant asset (in Chapter 3 of Part 19)\nsection 869\nrelevant asset (in Chapter 4 of Part 19)\nsection 885\nrelevant capital allowance (in Chapter 1 of Part 20)\nsection 889(1)\nrelevant capital payment (in Chapter 2 of Part 20)\nsection 893(3) to (7)\nrelevant carried-forward loss (in Chapter 3 of Part 7A)\nsection 269CN\nrelevant carried-forward loss (in Part 14B)\nsection 730F\nrelevant change in relation to a partnership (in Chapter 2 of Part 16)\nsection 764\nrelevant change in relationship (in Chapters 3 to 6 of Part 9)\nsection 392\nrelevant company (in Chapter 5 of Part 23)\nsection 1080\nthe relevant day (in Part 14A)\nsection 730B\nthe relevant gain (in Chapter 4 of Part 14)\nsection 692(7)\n. . .\n. . .\nrelevant income (in Chapter 6A of Part 8)\nsection 332F(3)\nrelevant income (in Chapter 8 of Part 8)\nsection 356E(3)\nrelevant income (in Chapter 9 of Part 8)\nsection 356JH(3)\nrelevant IP income (in Part 8A)\nsection 357BH\nrelevant IP profits (in Chapter 15 of Part 8B)\nsection 357VE\nrelevant non-trading profits (in Chapter 3 of Part 7A)\nsection 269CN\nthe relevant participator (in Chapter 4 of Part 8)\nsection 292(6)\nthe relevant percentage (in Chapter 5 of Part 8)\nsection 310\nrelevant period (in Chapter 15 of Part 8B)\nsection 357VE\n. . .\n. . .\nthe relevant period (in Chapter 6 of Part 14)\nsection 709\nthe relevant period (in Chapter 7 of Part 22)\nsection 975\nrelevant person (in Chapter 3 of Part 10)\nsection 455(6)\nrelevant profits (in Chapter 3 of Part 7A)\nsection 269CN\nthe relevant provisions (in Chapter 4 of Part 14)\nsection 694\nrelevant regulated activity (in Part 7A)\nsection 269BB\nrelevant tax advantage (in Part 21B)\nsection 938D\nrelevant tax disadvantage (in Part 21B)\nsection 938D\nrelevant tax advantage (in Part 21BA)\nsection 938R\nrelevant tax disadvantage (in Part 21BA)\nsection 938R\nrelevant trading profits (in Chapter 3 of Part 7A)\nsection 269CN\nthe relievable amount (in Chapter 3 of Part 6)\nsection 206\nrelievable charity donation (in Part 21C)\nsection 939B(1)\nremaining useful economic life (in Chapter 2 of Part 9)\nsection 70YI(1) of CAA 2001 (applied by section 381(1))\nrent (in Chapter 1 of Part 19)\nsection 846(3), (4)\nrent (in Chapter 2 of Part 19)\nsection 862(5)\nrent (in Part 21)\nsection 937\nrental earnings (in Part 21)\nsection 898\nresidual business (in Part 12)\nsection 522\nresidual value of plant or machinery leased under a long funding operating lease (in Chapter 2 of Part 9)\nsection 381(4)\nretail prices index\nsection 1119\n. . .\n. . .\nring fence income (in Part 8)\nsection 275\nring fence loss (in Chapter 5 of Part 8)\nsection 323\nthe ring fence marginal relief fraction (in Chapter 3A of Part 8)\nsection 279B(3)\nthe ring fence pool (in Chapter 5 of Part 8)\nsections 325 and 326\nring fence profits (in Part 3A or 8)\nsection 276 (including as applied by section 18A)\nroll-over relief (in Chapter 8 of Part 8B)\nsection 357OP\nthe sales of lessors Chapters (in Part 9)\nsection 358(4)\nscheme (in Part 21B)\nsection 938H\nscheme (in Part 21BA)\nsection 938U\nthe scheme group (in Part 21B)\nsection 938B\nscheme loss (in Part 21B)\nsection 938C\nscheme loss (in Part 21BA)\nsection 938Q\nthe scheme period (in Part 21B)\nsection 938D\nthe scheme period (in Part 21BA)\nsection 938R\nsite (in Chapter 8 of Part 8)\nsection 356BC\n. . .\n. . .\nscheme profit (in Part 21B)\nsection 938C\nscheme profit (in Part 21BA)\nsection 938Q\n. . .\n. . .\nscientific research association (in Part 11)\nsection 469\nsecurity (in Part 23)\nsection 1117(1)\nsecurities (in Part 15)\nsection 751\nsecuritisation company (in Chapter 4 of Part 13)\nsection 623\nself-build society (in Chapter 8 of Part 13)\nsection 650\nthe separate exhibition trade (in Chapter 14B of Part 8B)\nsection 357UR(2)\nthe separate film trade (in Chapter 11 of Part 8B)\nsection 357R(2)\nthe separate orchestral trade (in Chapter 14A of Part 8B)\nsection 357UJ(2)\nthe separate programme trade (in Chapter 12 of Part 8B)\nsection 357S(2)\nthe separate theatrical trade (in Chapter 14 of Part 8B)\nsection 357U(2)\nthe separate video game trade (in Chapter 13 of Part 8B)\nsection 357T(2)\nsettled property\nsection 1119\nshare (in Part 18)\nsection 833(3)\nshare (in Part 23, except section 1054)\nsection 1117(1)\nshare loss relief (in Chapter 5 of Part 4)\nsection 90(1)\nshares (in Chapter 5 of Part 4)\nsection 90(1), (3), (4), (5)\nshares (in Chapter 7 of Part 14)\nsection 726\nshares (in Chapter 5 of Part 23)\nsection 1099(1)\nshell company (in Chapter 5A of Part 14)\nsection 705A(2)\n. . .\n. . .\nthe 6 year period (in Chapter 5 of Part 7)\nsection 242\n. . .\n. . .\n. . .\n. . .\nthe small ring fence profits rate\nsection 279A(4)\nSME (in Part 8B)\nsection 357KC\n. . .\n. . .\nSME (election) condition (in Part 8B)\nsection 357KA\nSME (Northern Ireland employer) condition (in Part 8B)\nsection 357KA\nthe specified loss-making period (in Part 5A)\nsection 188FD\nthe standard marginal relief fraction\nsection 18B\nthe standard small profits rate\nsection 18A\nstart-up period (in Chapter 3 of Part 7A)\nsection 269CG\n. . .\n. . .\n. . .\n. . .\n51% subsidiary\nsection 1154\n75% subsidiary (except in Part 5 and Part 5A)\nsection 1154\n75% subsidiary (in Part 5)\nsection 151\n75% subsidiary (in Part 5A)\nsection 151 (applied by section 188FB)\n90% subsidiary (except in Part 5)\nsection 1154\n90% subsidiary (in Part 5)\nsection 151\nthe successor (in Chapter 1 of Part 22)\nsection 940B(4)\nsum (in Part 21)\nsection 937\nsum obtained in respect of an interest in an asset (in Chapter 4 of Part 19)\nsection 877\nsum obtained in respect of the lessee's interest in a lease of an asset (in Chapter 4 of Part 19)\nsection 878\nsurcharge allowance (in Chapter 4 of Part 7A)\nsection 269DA(3) and (4)\nsurcharge profits (in Chapter 4 of Part 7A)\nsection 269DA(2)\nsurrender (in relation to Scotland)\nsection 1166(1)\nthe surrenderable amounts (in Part 5)\nsection 188\nthe surrenderable amounts (in Part 5A)\nsection 188FD\nsurrendering company (in Part 5)\nsection 188\nthe surrendering company (in Part 5A)\nsection 188FD\nthe surrender period (in Part 5)\nsection 188\nthe surrender period (in Part 5A)\nsection 188FD\ntainted donation (in Part 21C)\nsection 939C\ntax\nsection 1119\ntaxable total profits\nsection 4(2)\ntax calculation currency (in Chapter 4 of Part 2)\nsection 17(5)\n. . .\n. . .\na tax mismatch scheme (in Part 21BA)\nsection 938P\ntax relief certificate (in Part 7)\nsection 229\ntax year\nsection 1119\nthe tax year 2010-11 etc\nsection 1119\ntaxable ring fence profits for an accounting period (in Chapter 5 of Part 8)\nsection 314\nthe taxpayer company (in Chapter 7 of Part 22)\nsection 974(2)\nthe term (in Chapter 2 of Part 9)\nsection 70YI(1) of CAA 2001 (applied by section 381(1))\ntermination (in Chapter 2 of Part 9 )\nsection 70YI(1) of CAA 2001 (applied by section 381(1))\ntermination amount (in Chapter 2 of Part 9)\nsection 70YG of CAA 2001 (applied by section 381(1))\ntermination value (in Chapter 2 of Part 9 )\nsection 70YH of CAA 2001 (applied by section 381(1))\n. . .\n. . .\n. . .\n. . .\ntotal gross income of a trade (in Part 8A)\nsection 357CA\ntotal profits\nsection 1119\ntrade\nsection 1119\ntrade (in Part 5)\nsection 188\ntrade (in Part 5A)\nsection 188FD\ntrade (in Part 8B)\nsection 357NK\nthe trade (in Chapter 6 of Part 8B)\nsection 357M(2)\nthe trade (in Chapter 7 of Part 8B)\nsection 357N(2)\ntrade (in Chapter 2 of Part 14)\nsection 673(5)\ntrade (in Chapter 1 of Part 22)\nsection 940B(5)\ntrade (in Chapter 2 of Part 22)\nsection 957(2)\ntrade (in Chapter 6 of Part 22)\nsection 972(2)\ntrade (in Chapter 5 of Part 23, except in section 1099(4))\nsection 1099(1)\ntrading activities (in Chapter 5 of Part 23)\nsection 1099(1)\ntrading company (in Chapter 5 of Part 4)\nsection 90(1)\ntrading company (in Part 5)\nsection 185(1)\ntrading company (in Part 5A)\nsection 188FC(1)\ntrading company (in Chapter 5 of Part 23)\nsection 1099(1)\ntrading group (in Chapter 5 of Part 4)\nsection 90(1), (6)\ntrading group (in Chapter 5 of Part 23)\nsection 1099(1)\ntrading stock (in Part 15)\nsection 751\ntransaction in securities (in Part 15)\nsection 751\ntransfer of a trade (in Chapter 1 of Part 22)\nsection 940B(2)\nthe transferred trade (in Chapter 1 of Part 22)\nsection 940B(3)\ntribunal\nsection 1119\ntype 1 finance arrangement (in Chapter 2 of Part 16)\nsection 758\ntype 2 finance arrangement (in Chapter 2 of Part 16)\nsection 763\ntype 3 finance arrangement (in Chapter 2 of Part 16)\nsection 767\nUK company (in Part 12)\nsection 521(1)\nUK generally accepted accounting practice\nsection 1127(2)\nUK property business\nChapter 2 of Part 4 of CTA 2009 (applied by section 1119)\nUK property rental business (in relation to a non-UK company) (in Part 12)\nsection 520\nUK REIT (in Part 12)\nsection 518(4)\nUK resident (and references to a UK resident)\nsection 1119\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nunauthorised unit trust\nsection 1140 (applied by section 1119)\nunit holder\nsections 616 and 619 (applied by section 1119)\nunit trust scheme\nsection 237 of FISMA 2000 (applied by section 1119)\nunquoted company (in Chapter 5 of Part 23)\nsection 1098\nunrelieved group ring fence profits (in Chapter 5 of Part 8)\nsection 313\n. . .\n. . .\nthe upper limit (in Part 3A or Chapter 3A of Part 8 )\nsection 18D or 279E\nvalue of net benefit to a charity (in Chapter 3 of Part 6)\nsection 209\nventuring company (in Chapter 10 of Part 12)\nsection 585(2)\nventuring group (in Chapter 10 of Part 12)\nsection 585(1)\nwinding up receipt (in Chapter 6 in Part 13)\nsection 641(6)\nwriting off of sum on a straight line basis (in Chapter 2 of Part 9)\nsection 381(5)",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 4 inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 2 para. 6"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Entry in Sch. 4 inserted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 7 para. 8"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 4 inserted (with effect in accordance with Sch. 13 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 13 para. 2"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 4 omitted (with effect in accordance with Sch. 14 para. 10 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 14 para. 9(2)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 4 inserted (with effect in accordance with Sch. 11 para. 14 of the amending Act) by Finance Act 2015 (c. 11), Sch. 11 para. 12(2)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 4 inserted (with effect in accordance with Sch. 14 para. 10 of the amending Act) by Finance Act 2015 (c. 11), Sch. 14 para. 9(3)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Sch. 4 inserted (18.11.2015) (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 6"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in Sch. 4 inserted (with effect in accordance with Sch. 14 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 14 para. 2(3)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Entries in Sch. 4 inserted (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 26"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Entry in Sch. 4 inserted (with effect in accordance with Sch. 6 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 6 para. 26(2)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in Sch. 4 omitted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 1 para. 17(3)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in Sch. 4 inserted (with effect in accordance with Sch. 1 para. 34 of the amending Act) by Finance Act 2021 (c. 26), Sch. 1 para. 31(b)(i)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in Sch. 4 substituted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by Finance Act 2014 (c. 26), Sch. 1 para. 17(4)(a)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in Sch. 4 substituted (with effect in accordance with Sch. 1 para. 34 of the amending Act) by Finance Act 2021 (c. 26), Sch. 1 para. 31(b)(ii)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in Sch. 4 inserted (with effect in accordance with Sch. 2 para. 7-8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 2 para. 5"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Words in entry “charitable company” in Sch. 4 omitted (with effect in accordance with art. 21 of the commencing S.I.) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 27(7)(a)(i), 34(2); S.I. 2012/736, art. 21"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Words in entry “charitable company” in Sch. 4 substituted (with effect in accordance with art. 21 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 27(7)(a)(ii), 34(2); S.I. 2012/736, art. 21"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Words in entry “charity (except in Chapters 2 and 3 of Part 6)” in Sch. 4 substituted (with effect in accordance with art. 21 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 27(7)(b), 34(2); S.I. 2012/736, art. 21"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Words in entry “charity (in Chapter 2 of Part 6)” in Sch. 4 substituted (with effect in accordance with art. 21 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 27(7)(c), 34(2); S.I. 2012/736, art. 21"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "Words in entry “charity (in Chapter 3 of Part 6)” in Sch. 4 substituted (with effect in accordance with art. 21 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 27(7)(d), 34(2); S.I. 2012/736, art. 21"
    },
    {
      "type": "F",
      "label": "F21",
      "text": "Words in Sch. 4 inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 174(2)"
    },
    {
      "type": "F",
      "label": "F22",
      "text": "Words in Sch. 4 inserted (with effect in accordance with Sch. 1 para. 34 of the amending Act) by Finance Act 2021 (c. 26), Sch. 1 para. 31(a)"
    },
    {
      "type": "F",
      "label": "F23",
      "text": "Words in Sch. 4 omitted (with effect in accordance with Sch. 11 para. 14 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 11 para. 12(3)"
    },
    {
      "type": "F",
      "label": "F24",
      "text": "Sch. 4 entries omitted (with effect in accordance with s. 49(6) of the amending Act) by virtue of Finance Act 2011 (c. 11), s. 49(5); S.I. 2011/2977, art. 2"
    },
    {
      "type": "F",
      "label": "F25",
      "text": "Words in Sch. 4 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 29 paras. 47, 52"
    },
    {
      "type": "F",
      "label": "F26",
      "text": "Words in Sch. 4 inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 15 para. 5(5)(a)"
    },
    {
      "type": "F",
      "label": "F27",
      "text": "Words in Sch. 4 inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 21(b)"
    },
    {
      "type": "F",
      "label": "F28",
      "text": "Entries in Sch. 4 inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(7)"
    },
    {
      "type": "F",
      "label": "F29",
      "text": "Words in Sch. 4 inserted (with effect in accordance with Sch. 20 para. 6(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 20 para. 4"
    },
    {
      "type": "F",
      "label": "F30",
      "text": "Words in Sch. 4 omitted (with effect in accordance with Sch. 4 para. 4(1) of the amending Act) by virtue of Finance Act 2022 (c. 3), Sch. 4 para. 1(10)(a)"
    },
    {
      "type": "F",
      "label": "F31",
      "text": "Words in Sch. 4 omitted (with effect in accordance with Sch. 4 para. 4(1) of the amending Act) by virtue of Finance Act 2022 (c. 3), Sch. 4 para. 1(10)(b)"
    },
    {
      "type": "F",
      "label": "F32",
      "text": "Words in Sch. 4 omitted (with effect in accordance with Sch. 4 para. 4(1) of the amending Act) by virtue of Finance Act 2022 (c. 3), Sch. 4 para. 1(10)(c)"
    },
    {
      "type": "F",
      "label": "F33",
      "text": "Words in Sch. 4 omitted (with effect in accordance with Sch. 4 para. 4(1) of the amending Act) by virtue of Finance Act 2022 (c. 3), Sch. 4 para. 1(10)(d)"
    },
    {
      "type": "F",
      "label": "F34",
      "text": "Entries in Sch. 4 inserted (with effect in accordance with Sch. 2 paras. 7, 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 2 para. 1(2)"
    },
    {
      "type": "F",
      "label": "F35",
      "text": "Words in Sch. 4 substituted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 9 para. 24(a)"
    },
    {
      "type": "F",
      "label": "F36",
      "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. 50"
    },
    {
      "type": "F",
      "label": "F37",
      "text": "Words in Sch. 4 omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), Sch. 22 paras. 19(3), 21(2); S.I. 2013/744, art. 2"
    },
    {
      "type": "F",
      "label": "F38",
      "text": "Word in Sch. 4 substituted (for chargeable periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 7 paras. 17(3)(a), 30"
    },
    {
      "type": "F",
      "label": "F39",
      "text": "Word in Sch. 4 substituted (for chargeable periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 7 paras. 17(3)(b), 30"
    },
    {
      "type": "F",
      "label": "F40",
      "text": "Word in Sch. 4 substituted (for chargeable periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 7 paras. 17(3)(c), 30"
    },
    {
      "type": "F",
      "label": "F41",
      "text": "Words in Sch. 4 inserted (with effect in accordance with Sch. 1 para. 34 of the amending Act) by Finance Act 2021 (c. 26), Sch. 1 para. 31(c)(i)"
    },
    {
      "type": "F",
      "label": "F42",
      "text": "Words in Sch. 4 substituted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by Finance Act 2014 (c. 26), Sch. 1 para. 17(5)(a)"
    },
    {
      "type": "F",
      "label": "F43",
      "text": "Words in Sch. 4 inserted (with effect in accordance with Sch. 1 para. 34 of the amending Act) by Finance Act 2021 (c. 26), Sch. 1 para. 31(c)(ii)"
    },
    {
      "type": "F",
      "label": "F44",
      "text": "Word in Sch. 4 substituted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by Finance Act 2014 (c. 26), Sch. 1 para. 17(5)(b)"
    },
    {
      "type": "F",
      "label": "F45",
      "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. 17(2)"
    },
    {
      "type": "F",
      "label": "F46",
      "text": "Entry in Sch. 4 omitted (with effect in accordance with Sch. 6 para. 27 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 6 para. 26(1)"
    },
    {
      "type": "F",
      "label": "F47",
      "text": "Words in Sch. 4 inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 9 para. 24(b)"
    },
    {
      "type": "F",
      "label": "F48",
      "text": "Word in Sch. 4 substituted (with effect in accordance with Sch. 6 para. 20 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 18(2)(a)"
    },
    {
      "type": "F",
      "label": "F49",
      "text": "Words in Sch. 4 substituted (with effect in accordance with Sch. 8 para. 18(1) of the amending Act) by Finance Act 2016 (c. 24), Sch. 8 para. 15(2)(b)"
    },
    {
      "type": "F",
      "label": "F50",
      "text": "Words in Sch. 4 substituted (with effect in accordance with Sch. 6 para. 20 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 18(2)(b)"
    },
    {
      "type": "F",
      "label": "F51",
      "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(13)(a)"
    },
    {
      "type": "F",
      "label": "F52",
      "text": "Words in Sch. 4 inserted (1.10.2016) by The Petroleum (Transfer of Functions) Regulations 2016 (S.I. 2016/898), regs. 1(2), 15(8)"
    },
    {
      "type": "F",
      "label": "F53",
      "text": "Words in Sch. 4 omitted (with effect in accordance with s. 56(8) of the amending Act) by virtue of Finance Act 2026 (c. 11), s. 56(8), Sch. 9 para. 25"
    },
    {
      "type": "F",
      "label": "F54",
      "text": "Figure in Sch. 4 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(2)(b)"
    },
    {
      "type": "F",
      "label": "F55",
      "text": "Entries in Sch. 4 inserted (with effect in accordance with Sch. 18 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 18 para. 8"
    },
    {
      "type": "F",
      "label": "F56",
      "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(13)(b)"
    },
    {
      "type": "F",
      "label": "F57",
      "text": "Words in Sch. 4 inserted (with effect in accordance with Sch. 8 para. 18(1) of the amending Act) by Finance Act 2016 (c. 24), Sch. 8 para. 15(3)"
    },
    {
      "type": "F",
      "label": "F58",
      "text": "Words in Sch. 4 inserted (with effect in accordance with Sch. 6 para. 20 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 18(3)"
    },
    {
      "type": "F",
      "label": "F59",
      "text": "Words in Sch. 4 inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 9 para. 24(c)"
    },
    {
      "type": "F",
      "label": "F60",
      "text": "Entry in Sch. 4 omitted (with effect in accordance with s. 29(8) of the amending Act) by virtue of Finance Act 2010 (c. 13), s. 29(7)"
    },
    {
      "type": "F",
      "label": "F61",
      "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. 170(a) (with Sch. 5)"
    },
    {
      "type": "F",
      "label": "F62",
      "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. 170(b) (with Sch. 5)"
    },
    {
      "type": "F",
      "label": "F63",
      "text": "Words in Sch. 4 omitted (with effect in accordance with Sch. 1 para. 34 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 1 para. 31(e)"
    },
    {
      "type": "F",
      "label": "F64",
      "text": "Words in Sch. 4 inserted (with effect and application in accordance with Sch. 3 Pt. 2 of the amending Act) by Finance Act 2015 (c. 11), Sch. 3 para. 3"
    },
    {
      "type": "F",
      "label": "F65",
      "text": "Words in Sch. 4 substituted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 9 para. 24(d)"
    },
    {
      "type": "F",
      "label": "F66",
      "text": "Words in Sch. 4 substituted (with effect in accordance with Sch. 1 para. 34 of the amending Act) by Finance Act 2021 (c. 26), Sch. 1 para. 31(d)"
    },
    {
      "type": "F",
      "label": "F67",
      "text": "Words in Sch. 4 substituted (with effect in accordance with Sch. 1 para. 34 of the amending Act) by Finance Act 2021 (c. 26), Sch. 1 para. 31(f)"
    },
    {
      "type": "F",
      "label": "F68",
      "text": "Words in Sch. 4 omitted (16.11.2017) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 21(a)"
    },
    {
      "type": "F",
      "label": "F69",
      "text": "Words in Sch. 4 inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 174(3)"
    },
    {
      "type": "F",
      "label": "F70",
      "text": "Figure in Sch. 4 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(3)"
    },
    {
      "type": "F",
      "label": "F71",
      "text": "Figure in Sch. 4 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(4)"
    },
    {
      "type": "F",
      "label": "F72",
      "text": "Figure in Sch. 4 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(5)(b)"
    },
    {
      "type": "F",
      "label": "F73",
      "text": "Figure in Sch. 4 substituted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 4(6)(b)"
    },
    {
      "type": "F",
      "label": "F74",
      "text": "Words in Sch. 4 inserted (with effect in accordance with Sch. 1 para. 34 of the amending Act) by Finance Act 2021 (c. 26), Sch. 1 para. 31(g)(i)"
    },
    {
      "type": "F",
      "label": "F75",
      "text": "Words in Sch. 4 substituted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by Finance Act 2014 (c. 26), Sch. 1 para. 17(6)(a)"
    },
    {
      "type": "F",
      "label": "F76",
      "text": "Words in Sch. 4 inserted (with effect in accordance with Sch. 1 para. 34 of the amending Act) by Finance Act 2021 (c. 26), Sch. 1 para. 31(g)(ii)"
    },
    {
      "type": "F",
      "label": "F77",
      "text": "Word in Sch. 4 substituted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by Finance Act 2014 (c. 26), Sch. 1 para. 17(6)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/schedule/4",
    "retrieved_at": "2026-10-29T09:10:29.433154+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."
}