{
  "url": "https://openlegislation.uk/income-tax-act-2007/schedule-4",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/schedule-4.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "schedule/4",
  "kind": "schedule",
  "number": "4",
  "heading": "Index of defined expressions",
  "text": "accountancy rental earnings (in Part 11A)\nsection 614AB(1)\naccountancy rental excess (in Chapter 2 of Part 11A)\nsection 614BH(1) to (4)\naccountancy rental excess (in Chapter 3 of Part 11A)\nsection 614BH(1) to (4), as it has effect as a result of section 614CD\naccounting period (in relation to a deposit-taker who is not a company) (in Chapter 15 of Part 15)\nsection 948(1)\naccounts (in Chapter 5B of Part 13)\nsection 809BZQ\naccreditation period (in Part 7)\nsection 342(1)\naccrued income losses (in Part 12)\nsection 615(4)\naccrued income profits (in Part 12)\nsection 615(2)\naccumulated or discretionary income (in Chapter 3 of Part 9)\nsection 480\nacquisition value of a qualifying investment (in Chapter 3 of Part 8)\nsection 438A\nAct\nsection 1018\nadditional rate\nsection 6(2) (as applied by section 989)\nadjusted net income (in Chapters 2 and 3 of Part 3)\nsection 58\nalternative finance arrangements (in Part 10A\nsection 564A(2)\nalternative finance return (in Part 10A)\nsections 564I to 564L\narrangements (in Part 5)\nsection 257(1)\narrangements (in Part 5A)\nsection 257HJ(1)\narrangements (in Chapter 2 of Part 9)\nsection 465(8)\narrangements (in Chapter 5B of Part 13)\nsection 809BZR\narrangements (in Chapter 5E of Part 13)\nsection 809EZE(1)\narrangements (in Chapter 8 of Part 13)\nsection 809ZR\nasset (in Part 11A)\nsection 614DG\nasset representing the leased asset (in Part 11A)\nsection 614DD\nassets (in Chapter 2 of Part 13)\nsection 717\nassignment (in the application of this Act to Scotland)\nsection 1008(1)\nassociate (in Part 5)\nsection 253\nassociate (in Part 5A)\nsection 257HJ(1)\nassociate (in Part 6)\nsection 253 (as applied by section 332)\nassociate (in Part 7)\nsection 381\nassociated (in Chapter 1 of Part 12A)\nsection 681AM\nassociates (in Chapter 4 of Part 12A)\nsection 681DL\nassociated operation (in Chapter 2 of Part 13)\nsection 719\nattributable income (in Part 10)\nsection 540(3)\nattributable gains (in Part 10)\nsection 540(3)\nattributable income and gains (in Part 10)\nsection 540(3)\nauthorised unit trust\nsection 989\navailable income and gains (in Part 10)\nsection 562(4)\nbasic rate\nsection 6(2) (as applied by section 989)\nbasic rate limit\nsection 10 (as applied by section 989)\nbeneficial entitlement (in Chapter 1 of Part 14)\nsection 822\nbeneficial entitlement (in Chapter 2B of Part 14)\nsection 835O(4)\nthe beneficiary (in Chapter 8 of Part 9)\nsection 499(1)(b)\nthe beneficiary's income (in Chapter 8 of Part 9)\nsection 499(2)\n. . .\n. . .\nbenefits associated with a gift (in Chapter 2 of Part 8)\nsection 417\nbody (in Part 7)\nsection 382(1)\nbody of persons\nsection 989\nbonus shares (in Chapter 6 of Part 4)\nsection 151(1)\nbonus shares (in Part 5)\nsection 257(1)\nbonus shares (in Part 5A)\nsection 257HJ(1)\nbonus shares (in Part 7)\nsection 382(1)\nbranch or agency (in Chapter 2B of Part 14)\nsection 835S(2)\nbuilding society\nsection 989\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\ncapital (in Chapter 3 of Part 13)\nsection 772(1)\ncapital allowance\nsection 989\ncapital amount (in Chapter 4 of Part 13)\nsection 777(7)\ncapital gains relief (in Chapter 3 of Part 4)\nsection 103(2)\ncapital gains relief (in Chapter 5 of Part 13)\nsection 790(4)\ncapital sum (in Chapter 4 of Part 12A)\nsection 681DM\nthe CDFI (in Part 7)\nsections 334(2) and 370\ncertificate of deposit\nsection 1019\nchargeable gain\nsection 989\nchargeable period\nsection 989\ncharged amount (in Chapter 2 of Part 8)\nsection 427\ncharitable trade (in Part 10)\nsection 525\ncharitable trust ...\nparagraph 1 of Schedule 6 to FA 2010\ncharity\nparagraph 1 of Schedule 6 to FA 2010\ncharity (in Chapter 2 of Part 8)\nparagraph 1 of Schedule 6 to FA 2010 (and see also section 430)\ncharity (in Chapter 3 of Part 8)\nparagraph 1 of Schedule 6 to FA 2010 (and see also section 446)\ncharity (in Chapter 8 of Part 13)\nparagraph 1 of Schedule 6 to FA 2010 (and see also section 809ZR)\nCITR (in Part 7)\nsection 333\ncivil partner (in Chapter 6 of Part 4)\nsection 151(1)\nclaim\nsection 1020\nclose company\nsection 989\nclose company (in Chapter 1 of Part 13)\nsection 713\ncollective investment scheme (in Chapter 5E of Part 13)\nsection 809EZE(1)\ncompany (except in Part 6, Chapters 1, 3 and 4 of Part 13 and sections 993 and 994)\nsection 992\ncompany (in Part 6)\nsection 332\ncompany (in Chapter 1 of Part 13)\nsection 713\ncompany (in Chapter 3 of Part 13)\nsection 772(3)\ncompany (in Chapter 3A of Part 14)\nsection 837H(4)\ncompany (in Chapter 4 of Part 13)\nsection 789\ncompany in administration (in Part 5)\nsection 252(2)\ncompany in administration (in Part 6)\nsection 331(2)\ncompany in receivership (in Part 5)\nsection 252(3)\ncompany in receivership (in Part 6)\nsection 331(3)\ncompany UK REIT (in Chapter 4 of Part 11)\nsection 606(2)\n. . .\n. . .\n. . .\n. . .\ncompliance certificate (in Part 5)\nsection 204(1)\ncompliance certificate (in Part 5A)\nsection 257EC(1)\ncompliance statement (in Part 5)\nsection 205(1)\ncompliance statement (in Part 5A)\nsection 257ED(1)\nconnected (in relation to two persons being connected with one another)\nsection 993 as applied by section 1021(1) (but see exceptions and alternative provision in sections 166 to 171, 257(2) and 313(5) and (6))\ncontrol\nsection 995 as applied by section 1021(2) (but see exceptions and alternative provision in sections 69(7), 139(2), 257(3), 257HJ(3), 313(4) and (6), 394(5), 395(6), 691(4) and 994(1))\nconversion (in Part 12)\nsection 620(7)\nco-operative (in Chapter 1 of Part 8)\nsection 401(3)\ncorresponding bonus shares (in Chapter 6 of Part 4)\nsection 151(1)\ncounteraction notice (in Chapter 1 of Part 13)\nsection 698(3)\ncumulative accountancy rental excess (in Chapter 2 of Part 11A)\nsection 614BH(5)\ncumulative accountancy rental excess (in Chapter 3 of Part 11A)\nsection 614BH(5), as it has effect as a result of section 614CD\ncumulative normal rental excess (in Chapter 2 of Part 11A)\nsection 614BJ(5)\ncumulative normal rental excess (in Chapter 3 of Part 11A)\nsection 614BJ(5), as it has effect as a result of section 614CD\nthe current lessor (in Part 11A)\nsection 614DG\nthe current tax year (in Chapter 8 of Part 9)\nsection 499\ndebenture (except in sections 559, 560 and 691)\nsection 1022\ndeduction by way of relevant income tax relief (in Chapter 1 of Part 12A)\nsection 681AC(1)\ndeduction by way of relevant income tax relief (in Chapter 2 of Part 12A)\nsection 681BK\ndeduction by way of relevant tax relief (in Chapter 4 of Part 12A)\nsection 681DP\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\ndefault additional rate\nsection 6C (as applied by section 989)\ndefault basic rate\nsection 6C (as applied by section 989)\ndefault higher rate\nsection 6C (as applied by section 989)\ndeposit (in Chapter 2 of Part 15)\nsection 855(2)\ndeposit (in Chapter 19 of Part 15)\nsection 983\ndeposit-taker (in Chapter 2 of Part 15 and section 876)\nsection 853\ndeposit-taking trade (in Chapter 3A of Part 14\nsection 837B(3)\ndirector (in Part 5)\nsection 257(1)\ndirector (in Part 5A)\nsection 257HJ(1)\ndirector (in Part 6)\nsection 332\ndiscretionary or accumulation settlement (in Chapter 2 of Part 15)\nsection 873(1)\ndisguised fee (in Chapter 5E of Part 13)\nsection 809EZA(3)\ndisposal (in Part 7)\nsection 379\ndisposal of an asset (in Chapter 5B of Part 13)\nsection 809BZS(3)\ndisposal of shares (in Part 5)\nsection 254\ndisposal of shares (in Part 5A)\nsection 257HH\ndisposal-related liability (in Chapter 3 of Part 8)\nsection 440\ndisposal-related obligation (in Chapter 3 of Part 8)\nsection 439\ndisposing of land (in Chapter 3 of Part 13)\nsection 753\ndispositions of interests in land outside the United Kingdom (in Chapter 1 of Part 12A)\nsection 681AN\ndisregarded annual payments (in Chapter 1 of Part 14)\nsection 826\ndisregarded company income (in Chapter 1 of Part 14)\nsection 816\ndisregarded income (in Chapter 1 of Part 14)\nsection 813(1)\ndisregarded pension income (in Chapter 1 of Part 14)\nsection 813(3)\ndisregarded savings and investment income (in Chapter 1 of Part 14)\nsection 825\ndisregarded social security income (in Chapter 1 of Part 14)\nsection 813(5)\ndisregarded transaction income (in Chapter 1 of Part 14)\nsection 814\ndistribution ...\nsection 989\n. . .\n. . .\n. . .\n. . .\ndividends (in Chapter 1 of Part 13)\nsection 713\ndividend additional rate\nsection 8(3) (as applied by section 989).\ndividend income\nsection 19\ndividend ordinary rate\nsection 8(1) (as applied by section 989)\ndividend trust rate\nsection 9(2) (as applied by section 989)\ndividend upper rate\nsection 8(2) (as applied by section 989)\nthe donor (in Chapter 8 of Part 13)\nsection 809ZJ(3)\ndouble taxation arrangements\nsection 1023\nearly tax year (in Chapter 3 of Part 4)\nsection 112(6)\nEIS (in Part 5)\nsection 156(2)\nEIS original rate (in Part 5)\nsection 256A\nEIS rate (in Part 5)\nsection 158(2A)\nEIS relief (in Chapter 6 of Part 4)\nsection 151(1)\nEIS relief (in Part 5)\nsection 156(1)\nEIS relief (in Part 5A)\nsection 257HJ(1)\nelection\nsection 1020\neligible for EIS relief (in Part 5)\nsection 157(1)\neligible shares (in Chapter 2 of Part 6)\nsection 273(1)\neligible shares (in Chapter 3 of Part 6)\nsection 285(3A) and (3B)\nthe 70% eligible shares condition (in Chapter 3 of Part 6)\nsection 274(2)\nemployment income\nsection 7 of ITEPA 2003\nexcluded company (in Chapter 6 of Part 4)\nsection 151(1)\nexternal investor (in Chapter 5E of Part 13)\nsection 809EZE(1)\nfarming\nsection 996\nfinance lessor (in Part 11A)\nsection 614DG\nfinancial instrument (in Part 15)\nsection 984\nfirm (in Chapter 2 of Part 4)\nsection 60(5)\nfirm (in Chapter 3 of Part 4)\nsection 103(3)\nfirm (in Chapter 5 of Part 13)\nsection 790(5)\nthe 5 year period (in Part 7)\nsection 338\nfor accounting purposes (in Part 11A)\nsection 614DG\nforeign employment election\nsection 989 (and see section 41M of ITEPA 2003)\nforeign gain claim\nsection 989 (and see paragraph 1 of Schedule D1 to TCGA 1992)\nforeign income claim\nsection 989 (and see section 845A of ITTOIA 2005)\n. . .\n. . .\n. . .\n. . .\ngenerally accepted accounting practice\nsection 997(1) and (3)\ngift aid declaration (in Chapter 2 of Part 8)\nsection 428\ngilt-edged securities\nsection 1024\ngross amount of a payment (in Chapter 4 of Part 8)\nsection 452\n. . .\n. . .\n. . .\n. . .\ngross amount (in Chapter 9 of Part 15)\nsection 589 (as applied by section 926(1))\n. . .\n. . .\ngrossing up\nsection 998\ngrossed up amount (in Chapter 2 of Part 8)\nsection 415\ngross-paying government securities (in Chapter 5 of Part 15)\nsection 893(2)\ngroup (in Chapter 6 of Part 4 (except in sections 137 and 142))\nsection 151(1)\ngroup (in Part 5)\nsection 257(1)\ngroup (in Part 5A)\nsection 257HJ(1)\ngroup (in Part 6)\nsection 332\n...)\n. . .\n. . .\n. . .\ngroup (in Chapter 9 of Part 15)\nsection 591(1) (as applied by section 926(1))\ngroup company (in Part 5)\nsection 257(1)\ngroup company (in Part 5A)\nsection 257HJ(1)\ngroup company (in Part 6)\nsection 332\ngroup UK REIT (in Chapter 2 of Part 11)\nsection 591(1)\n. . .\n. . .\ngroup UK REIT (in Chapter 9 of Part 15)\nsection 591(1) (as applied by section 926(1))\nheritage body (in Chapter 10 of Part 9)\nsection 507(2)\nheritage direction (in Chapter 10 of Part 9)\nsection 507(2)\nheritage maintenance property (in Chapter 10 of Part 9)\nsection 507(2)\nheritage maintenance settlement (in Chapter 10 of Part 9)\nsection 507(2)\nhigher rate\nsection 6(2) (as applied by section 989)\nhigher rate limit\nsection 10 (as applied by section 989)\nholding company (in Chapter 6 of Part 4)\nsection 151(1)\nthe 15% holding limit condition (in Chapter 3 of Part 6)\nsection 274(2)\nthe income retention condition (in Chapter 3 of Part 6)\nsection 274(2)\nincome tax advantage (in Chapter 1 of Part 13)\nsection 687\nindependent agent (in Chapter 2C of Part 14)\nsection 835Y\nthe independent broker conditions (in Chapter 1 of Part 14)\nsection 817\nthe independent broker conditions (in Chapter 2B of Part 14)\nsection 835L\nthe independent investment manager conditions (in Chapter 1 of Part 14)\nsection 818\nthe independent investment manager conditions (in Chapter 2B of Part 14)\nsection 835M\nindividual (in Chapter 2 of Part 13)\nsection 714(4)\nindividual (in Chapter 6 of Part 15)\nsection 905\ninterest (in Part 12)\nsection 671\ninterest payment day (in Part 12)\nsection 672\ninterest period (in Part 12)\nsection 673\ninterests in land outside the United Kingdom (in Chapter 1 of Part 12A)\nsection 681AN\nthe invested amount (in Part 7)\nsection 337\nthe investing company (in Chapter 4 of Part 6)\nsection 286(1)\ninvestment (in Chapter 2 of Part 15 and section 876)\nsection 855(1)\ninvestment (in investment scheme) (in Chapter 5E of Part 13)\nsection 809EZE(2)\nthe investment (in Part 7)\nsection 334(1)\ninvestment company (in Chapter 6 of Part 4)\nsection 151(1)\nthe investment date (in Part 7)\nsection 338\ninvestment management services (in Chapter 5E of Part 13)\nsection 809EZE(1)\ninvestment manager (in Chapter 1 of Part 14)\nsection 827(1)\ninvestment manager (in Chapter 2B of Part 14)\nsection 835S(3)\ninvestment scheme (in Chapter 5E of Part 13)\nsection 809EZA(6)\ninvestments (in relation to a company) (in Chapter 3 of Part 6)\nsection 285(4)\ninvestment transaction (in Chapter 1 of Part 14)\nsection 827(2)\ninvestment transaction (in Chapter 2B of Part 14)\nsection 835S(4)\ninvestment trust (in Chapter 5E of Part 13)\nsection 809EZE(1)\nthe investor (in Part 5)\nsection 157(1)\nthe investor (in Part 7)\nsections 334(1) and 370\nissue of shares (in Part 5A)\nsection 257HI\nthe issuing company (in Part 5)\nsection 157(1)\nlease (in Chapter 1 of Part 12A)\nsection 681AL(2)\nlease (in Chapter 2 of Part 12A)\nsection 681BM(2), (3)\nlease (in Chapter 3 of Part 12A)\nsection 681CF\nlease (in Chapter 4 of Part 12A)\nsection 681DN\nlease (in Part 11A)\nsection 614DG\nthe leasing arrangements (in Part 11A)\nsection 614DG\nthe lessee (in Part 11A)\nsection 614DG\nlessee (in Chapter 2 of Part 12A)\nsection 681BM(4)\nthe lessor (in Part 11A)\nsection 614DG\nlessor (in Chapter 2 of Part 12A)\nsection 681BM(4)\nlimited partner (in Chapter 3 of Part 4)\nsection 103A\nlinked (in relation to a person) (in Chapter 2 of Part 12A)\nsection 681BL\nthe listing condition (in Chapter 3 of Part 6)\nsection 274(2)\nliving together (in relation to married couples and civil partners)\nsection 1011\nlocal authority\nsection 999\nlocal authority association\nsection 1000\nmajor lump sum (in Part 11A)\nsection 614BC(5)\nmanufactured dividend (in Chapter 2 of Part 11)\nsection 573(1)(a)\n. . .\n. . .\n. . .\n. . .\nmanufactured dividend (in Chapter 9 of Part 15)\nsection 573(1)(a) (as applied by section 926(1))\n. . .\n. . .\nmanufactured interest (in Chapter 9 of Part 15)\nsection 578(1)(a) (as applied by section 926(1))\n. . .\n. . .\nmanufactured overseas dividend (in Chapter 9 of Part 15)\nsection 581(1)(a) (as applied by section 926(1))\nmarket gardening\nsection 996\nmarket value (in Chapter 5E of Part 13)\nsection 809EZE(1)\nmarket value (in Part 5A)\nsection 257HJ(6)\nmarket value (of an asset) (in Part 5)\nsection 257(6)\nmarket value (of an asset) (in Part 7)\nsection 382(3)\nmarket value of a qualifying investment (in Chapter 3 of Part 8)\nsection 438\nmodified net income\nsection 1025\nthe nature of income condition (in Chapter 3 of Part 6)\nsection 274(2)\nnet income\nsection 23 (see Step 2) (as applied by section 989)\nnew qualifying trade (in Part 5A)\nsection 257HF\nnominal value of securities (in Part 12)\nsections 676 and 677\nnon-active partner (in Chapter 3 of Part 4)\nsection 103B\nnon-charitable expenditure (in Part 10)\nsection 543\nnon-UK resident (and references to a non-UK resident or a non-UK resident person)\nsection 989\nnormal rent (in Part 11A)\nsection 614AA\nnormal rental excess (in Chapter 2 of Part 11A)\nsection 614BJ(1) to (4)\nnormal rental excess (in Chapter 3 of Part 11A)\nsection 614BJ(1) to (4), as it has effect as a result of section 614CD\nnormal self-assessment filing date\nsection 989\nnotice\nsection 989\nobligation (in Chapter 3 of Part 8)\nsection 439(7)\noccupation (in Chapter 4 of Part 13)\nsection 774\noffshore installation\nsections 1001 and 1002\noil and gas exploration and appraisal\nsection 1003\nordinary share capital\nsection 989\nordinary shares (in Part 5)\nsection 257(1)\nordinary shares (in Part 5A)\nsection 257HJ(1)\nordinary shares (in Part 6)\nsection 332\nother income (in Part 9)\nsection 463\nother person (in Chapter 3 of Part 13)\nsection 763\nother person (in Chapter 4 of Part 13)\nsection 782\n. . .\n. . .\n. . .\n. . .\nthe overseas part\nsection 989\noverseas property business\nChapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989)\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nparent company (in Part 5)\nsection 257(1)\nparent company (in Part 5A)\nsection 257HJ(1)\nparent company (in Part 6)\nsection 332\nparticipant (in Chapter 5E of Part 13)\nsection 809EZE(1)\npay (in Part 11A)\nsection 614DG\npayment (in Chapter 7 of Part 9)\nsection 493(5)\npayments in respect of an asset (in Chapter 5B of Part 13)\nsection 809BZS(4)\nperiod A, period B (in Part 5A)\nsection 257AC\nperiod A, period B, period C (in Part 5)\nsection 159(2), (3), (4)\nperiod of account\nsection 989\nperiod of account (in Part 11A)\nsection 614DB(1) to (3)\npermanent establishment (except in Part 5 and Chapter 4 of Part 6)\nsection 1007A\npermanent establishment (in Part 5)\nsection 191A\npermanent establishment (in Part 5A)\nsection 257HJ(1)\npermanent establishment (in Chapter 4 of Part 6)\nsection 302A\nperson abroad (in Chapter 2 of Part 13)\nsection 718\nperson involved in a relevant change (in Chapter 5B of Part 13)\nsection 809BZG(5)\nperson receiving an asset (in Chapter 5B of Part 13)\nsection 809BZS(2)\npersonal representatives\nsection 989\npost-25 November 1996 scheme (in Part 11A)\nsection 614D(1)(b)\n. . .\n. . .\npre-26 November 1996 scheme (in Part 11A)\nsection 614D(1)(a)\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nprofits (on investment made for purposes of investment scheme) (in Chapter 5E of Part 13)\nsection 809EZE(1)\nprofits or gains\nsection 989\nproperty additional rate\nsection 6D (as applied by section 989)\nproperty basic rate\nsection 6D (as applied by section 989)\nproperty deriving its value from land (in Chapter 3 of Part 13)\nsection 772(2)\nproperty higher rate\nsection 6D (as applied by section 989)\nproperty income\nsection 17A (as applied by section 989)\nproperty investment LLP\nsection 1004\nproperty maintenance purpose (in Chapter 10 of Part 9)\nsection 507(2)\nproperty trust rate\nsection 9(1A) (as applied by section 989)\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nqualifying annual payment (in Chapter 6 of Part 15)\nsection 899\nqualifying business activity (in Part 5)\nsection 179\nqualifying business activity (in Part 5A)\nsection 257HG\nqualifying certificate of deposit (in Part 15)\nsection 985\nqualifying company (in Part 5)\nsection 180\n. . .\n. . .\nqualifying donation (in Chapter 2 of Part 8)\nsection 416\nqualifying film expenditure (in Chapter 3 of Part 4)\nsection 103D\nqualifying holding (in Chapter 3 of Part 6)\nChapter 4 of Part 6\nthe 80% qualifying holdings condition (in Chapter 3 of Part 6)\nsection 274(2)\nqualifying interest in land (in Chapter 3 of Part 8)\nsection 433\nqualifying investor (in Part 5)\nsection 162\nqualifying investment (in Part 7)\nsection 344\nqualifying investment (in Chapter 3 of Part 8)\nsection 432\nqualifying new resident\nsection 989 (and see section 845B of ITTOIA 2005)\nqualifying partnership (in Chapter 11 of Part 15)\nsection 932\nqualifying period (in Chapter 1 of Part 14)\nsection 820\nqualifying period (in Chapter 2B of Part 14)\nsection 835O(2)\nqualifying shares (in Chapter 6 of Part 4)\nsection 131(2)\nqualifying subsidiary (in Part 5)\nsection 191\nqualifying subsidiary (in Part 5A)\nsection 257HJ(1)\nqualifying subsidiary (in Chapter 4 of Part 6)\nsection 302\nqualifying 90% subsidiary (in Part 5)\nsection 190\nqualifying 90% subsidiary (in Part 5A)\nsection 257HJ(1)\nqualifying 90% subsidiary (in Chapter 4 of Part 6)\nsection 301\nqualifying trade (in Part 5)\nsection 189(1)\nqualifying trade (in Chapter 4 of Part 6)\nsection 300\nqualifying uncertificated eligible debt security unit (in Part 15)\nsection 986\nquoted Eurobond (in Part 15)\nsection 987\nrecognised stock exchange\nsection 1005\nregistered (in Chapter 5 of Part 15)\nsection 895(6)\n. . .\n. . .\n. . .\n. . .\nregistered pension scheme\nsection 150(2) of FA 2004 (as applied by section 989)\nregistered society (in Chapter 6 of Part 4)\nsection 151(1)\nregistered society (in Chapter 3 of Part 15)\nsection 887(5)\nthe Registrar (in Chapter 5 of Part 15)\nsection 895(6)\nregulations (in Chapter 5 of Part 6)\nsection 325\n. . .\n. . .\nrelated period of account (in Part 11A)\nsection 614DB(5)\nrelated tax year (in Part 11A)\nsection 614DB(4)\nrelevant asset (in Chapter 3 of Part 12A)\nsection 681CG\nrelevant asset (in Chapter 4 of Part 12A)\nsection 681DO\nrelevant change in relation to a partnership (in Chapter 5B of Part 13)\nsection 809BZG\nthe relevant company (in Chapter 4 of Part 6)\nsection 286(1)\nrelevant deduction from earnings (in Chapter 1 of Part 12A)\nsection 681AC(2)\n. . .\n. . .\nrelevant foreign income\nsection 989\nthe relevant holding (in Chapter 4 of Part 6)\nsection 286(1)\n. . .\n. . .\nthe relevant shares (in Part 5)\nsection 157(1)\nrelevant transaction (in Chapter 2 of Part 13)\nsection 715\nrelevant transfer (in Chapter 2 of Part 13)\nsection 716(1)\n. . .\n. . .\nrelievable charity donation (in Chapter 8 of Part 13)\nsection 809ZI(1)\nrent (in Part 11A)\nsection 614DG\nrent (in Chapter 1 of Part 12A)\nsection 681AL(3), (4)\nrent (in Chapter 2 of Part 12A)\nsection 681BM(5)\nthe rental earnings (in Part 11A)\nsection 614AC\nrepayment of, and return on, investment in certain investment schemes (in Chapter 5E of Part 13)\nsection 809EZE(4)\n. . .\n. . .\n. . .\n. . .\nresearch and development (in Part 5A)\nsection 257HJ(1)\nretail prices index\nsection 989\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nsavings additional rate\nsection 7A (as applied by section 989)\nsavings allowance\nsection 12B\nsavings basic rate\nsection 7A (as applied by section 989)\nsavings higher rate\nsection 7A (as applied by section 989)\nsavings income\nsection 18\nsavings nil rate\nsection 7\nsavings trust rate\nsection 9(1B) (as applied by section 989)\n. . .\n. . .\nscheme administrator\nsection 989\nScottish basic rate\nsection 989\n. . .\n. . .\nScottish intermediate rate\nsection 989\nScottish rate\nsection 989\nScottish rate resolution\nsection 989\nScottish taxpayer\nsection 989\nsection 946 payment (in Chapter 15 of Part 15)\nsection 945(1)\nsecurities (in relation to a company) (in Chapters 3 to 6 of Part 6, but see sections 317(4) and 328(2))\nsection 285(2)\nsecurities (in Part 12)\nsection 619\nsecurities (in Chapter 1 of Part 13)\nsection 713\nsecurities of the same kind (in Part 12)\nsection 619(6)\nSEIS (in Part 5A)\nsection 257A(2)\nsettled property\nsection 466 (as applied by section 989)\nsettlor\nsections 467 to 473 (as applied by section 989)\nshare (in Chapter 3 of Part 13)\nsection 772(3)\nshare (in Chapter 4 of Part 13)\nsection 789\nshares (in Chapter 6 of Part 4)\nsection 151(1)\nshares (in Part 6)\nsection 332\nshare loss relief (in Chapter 6 of Part 4)\nsection 131(1)\nshares, stock or other securities included in the official UK list\nsection 1005\nshares, stock or other securities listed on a recognised stock exchange\nsection 1005\nsideways relief (in Chapter 2 of Part 4)\nsection 60(4)\nsideways relief (in Chapter 3 of Part 4)\nsection 103(1)\nsideways relief (in Chapter 5 of Part 13)\nsection 790(3)\nsingle company (in Part 5)\nsection 257(1)\nsingle company (in Part 5A)\nsection 257HJ(1)\nsingle company (in Part 6)\nsection 332\nthe 6 year period (in Chapter 6 of Part 7)\nsection 359(3)\nsplit year\nsection 989\nspouse (in Chapter 6 of Part 4)\nsection 151(1)\nstarting rate for savings\nsection 7\nstarting rate limit for savings\nsection 12\n. . .\n. . .\nsubsidiary (in Chapter 1 of Part 8)\nsection 401(3)\n51% subsidiary\nsection 989\n75% subsidiary\nsection 989\nthe successor company (in Chapter 5 of Part 6)\nsection 323(3)\nsum (in Chapter 5E of Part 13)\nsection 809EZB(3)\nsum (in Part 11A)\nsection 614DG\nsum obtained in respect of an interest in an asset (in Chapter 4 of Part 12A)\nsection 681DG\nsum obtained in respect of the lessee's interest in a lease of an asset (in Chapter 4 of Part 12A)\nsection 681DH\nsurrender (in the application of this Act to Scotland)\nsection 1008\ntainted donation (in Chapter 8 of Part 13)\nsection 809ZJ\n. . .\n. . .\ntax enactments (in Chapter 5 of Part 6)\nsection 325\ntax relief certificate (in Part 7)\nsection 348(1)\ntax year\nsection 4(2) (as applied by section 989)\nthe tax year 2007-08 etc\nsection 4(4) (as applied by section 989\nthe termination date (in relation to shares) (in Part 5)\nsection 256\ntotal income\nsections 23 (see Step 1) and 31 (as applied by section 989)\ntrade (except in Parts 5 and 6)\nsection 989\ntrade (in Part 5)\nsection 989 (but see sections 189(2) and 232(7))\ntrade (in Part 6)\nsection 989 (but see sections 300(4) and 313(3))\n. . .\n. . .\ntrade carried on through a branch or agency (in Chapter 9 of Part 15)\nsection 926(2)\ntrading company (in Chapter 6 of Part 4)\nsection 151(1)\ntrading group (in Chapter 6 of Part 4)\nsection 151(1)\ntrading stock (in Chapter 1 of Part 13)\nsection 713\ntransaction income (in Chapter 1 of Part 14)\nsection 814(5)\ntransaction in securities (in Chapter 1 of Part 13)\nsection 684(2)\n. . .\n. . .\ntransfer (of securities) (in Part 12)\nsection 620\ntransfer (in Chapter 2 of Part 13)\nsection 716(2)\ntransfer (in Chapter 5A of Part 13)\nSection 809AZF(3)\ntransfer with accrued interest (in Part 12)\nsection 623\ntransfer with unrealised interest (in Part 12)\nsection 625\ntransfer without accrued interest (in Part 12)\nsection 624\ntransferee (in Part 12)\nsection 621\ntransferor (in Part 12)\nsection 621\ntransfer taking place (in Chapter 5A of Part 13)\nSection 809AZF(3)\ntrust rate\nsection 9(1) (as applied by section 989)\nthe trustees of a settlement (in Part 9)\nsection 463\ntype 1 finance arrangement (in Chapter 5B of Part 13)\nsection 809BZA\ntype 2 finance arrangement (in Chapter 5B of Part 13)\nsection 809BZF\ntype 3 finance arrangement (in Chapter 5B of Part 13)\nsection 809BZJ\nUK generally accepted accounting practice\nsection 997(2)\nUK property business\nChapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989)\nUK public revenue dividend (in Chapter 5 of Part 15)\nsection 891\nUK resident (and references to a UK resident or a UK resident person)\nsection 989\n. . .\n. . .\n. . .\n. . .\nthe UK part\nsection 989\numbrella scheme\nsection 989\nunauthorised unit trust\nsection 989\nunit holder\nsection 989\nunit trust scheme\nsection 1007\nUnited Kingdom\nsection 1013\nunrealised interest (in Part 12)\nsection 625\nthe value of the net benefit to a charity (in Chapter 3 of Part 8)\nsection 437\nvariable rate securities (in Part 12)\nsection 627\nVCT\nsection 259(1) (as applied by section 989)\nVCT approval (in Part 6)\nsection 259(2)\nVCT-in-liquidation (in Chapter 5 of Part 6)\nsection 320\nVCT relief (in Part 6)\nsection 258\nventure capital trust\nsection 259(1) (as applied by section 989)\nWelsh additional rate\nsection 6B (as applied by section 989)\nWelsh basic rate\nsection 6B (as applied by section 989)\nWelsh higher rate\nsection 6B (as applied by section 989)\nWelsh property additional rate\nsection 6B(1A) (as applied by section 989)\nWelsh property basic rate\nsection 6B(1A) (as applied by section 989)\nWelsh property higher rate\nsection 6B(1A) (as applied by section 989)\nWelsh taxpayer\nsection 989\nwinding up receipt (in Chapter 3A of Part 14)\nsection 837C(3)\nwoodlands\nsection 996\nthe year of the loss (in Chapter 6 of Part 4)\nsection 131(1)",
  "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. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 239 (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 275 (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 4 inserted (8.4.2010 with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 7 para. 4"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 4 inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 9(2)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 223 (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Sch. 4 entries inserted (17.7.2012) (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 18(2)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Sch. 4 inserted (with effect in accordance with s. 21(4) of the amending Act) by Finance Act 2015 (c. 11), s. 21(3)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in Sch. 4 inserted (19.7.2011) (with effect in accordance with Sch. 3 para. 27 of the amending Act) by Finance Act 2011 (c. 11), Sch. 3 para. 15"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in Sch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 261 (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Word in Sch. 4 substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 9(3)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in Sch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 286 (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in Sch. 4 omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 24(a)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in Sch. 4 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 32"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in Sch. 4 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 572(a)(i), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in Sch. 4 omitted (8.3.2012) (with effect in accordance with art. 17 of the commencing S.I.) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 23(7)(a)(i), 34(2); S.I. 2012/736, art. 17"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Words in Sch. 4 substituted (8.3.2012) (with effect in accordance with art. 17 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 23(7)(a)(ii), 34(2); S.I. 2012/736, art. 17"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Words in Sch. 4 substituted (8.3.2012) (with effect in accordance with art. 17 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 23(7)(b), 34(2); S.I. 2012/736, art. 17"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Words in Sch. 4 inserted (8.4.2010 with effect in accordance with Sch. 12 para. 15(1) of the amending Act) by Finance Act 2010 (c. 13), Sch. 12 para. 12(2)"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Words in Sch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 72 (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "Words in Sch. 4 inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 572(b) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F21",
      "text": "Words in Sch. 4 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(5)(a)"
    },
    {
      "type": "F",
      "label": "F22",
      "text": "Words in Sch. 4 inserted (17.7.2012) (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 18(3)"
    },
    {
      "type": "F",
      "label": "F23",
      "text": "Words in Sch. 4 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(20)(a) (with reg. 32)"
    },
    {
      "type": "F",
      "label": "F24",
      "text": "Words in Sch. 4 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(20)(b) (with reg. 32)"
    },
    {
      "type": "F",
      "label": "F25",
      "text": "Words in Sch. 4 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(20)(c) (with reg. 32)"
    },
    {
      "type": "F",
      "label": "F26",
      "text": "Words in Sch. 4 inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Finance Act 2016 (c. 24), s. 6(22)(24); S.I. 2016/1161, regs. 2, 3"
    },
    {
      "type": "F",
      "label": "F27",
      "text": "Words in Sch. 4 inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 24(b)"
    },
    {
      "type": "F",
      "label": "F28",
      "text": "Words in Sch. 4 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 15(5)(b)"
    },
    {
      "type": "F",
      "label": "F29",
      "text": "Words in Sch. 4 omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 24(c)"
    },
    {
      "type": "F",
      "label": "F30",
      "text": "Words in Sch. 4 inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 9(4)"
    },
    {
      "type": "F",
      "label": "F31",
      "text": "Words in Sch. 4 inserted (13.10.2011) (with effect in accordance with s. 42(7)(8) of the amending Act) by Finance Act 2011 (c. 11), s. 42(5)(6); S.I. 2011/2459, art. 2"
    },
    {
      "type": "F",
      "label": "F32",
      "text": "Words in Sch. 4 inserted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by Finance Act 2008 (c. 9), Sch. 1 para. 36(2)"
    },
    {
      "type": "F",
      "label": "F33",
      "text": "Words in Sch. 4 substituted (6.4.2011) (with effect in accordance with Sch. 2 paras. 6, 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 4(2); S.I. 2011/662, art. 2"
    },
    {
      "type": "F",
      "label": "F34",
      "text": "Word in Sch. 4 substituted (6.4.2011) (with effect in accordance with Sch. 2 paras. 6, 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 4(3); S.I. 2011/662, art. 2"
    },
    {
      "type": "F",
      "label": "F35",
      "text": "Words in Sch. 4 inserted (18.3.2026) by Finance Act 2026 (c. 11), Sch. 3 para. 7(2)"
    },
    {
      "type": "F",
      "label": "F36",
      "text": "Words in Sch. 4 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(20)(d) (with reg. 32)"
    },
    {
      "type": "F",
      "label": "F37",
      "text": "Words in Sch. 4 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 572(a)(ii), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F38",
      "text": "Words in Sch. 4 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(20)(e) (with reg. 32)"
    },
    {
      "type": "F",
      "label": "F39",
      "text": "Words in Sch. 4 inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 9(5)"
    },
    {
      "type": "F",
      "label": "F40",
      "text": "Word in Sch. 4 substituted (8.4.2010 with effect in accordance with Sch. 12 para. 15(1) of the amending Act) by Finance Act 2010 (c. 13), Sch. 12 para. 12(3)"
    },
    {
      "type": "F",
      "label": "F41",
      "text": "Words in Sch. 4 inserted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 24(d)"
    },
    {
      "type": "F",
      "label": "F42",
      "text": "Word in Sch. 4 substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(a), 21"
    },
    {
      "type": "F",
      "label": "F43",
      "text": "Word in Sch. 4 substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(b), 21"
    },
    {
      "type": "F",
      "label": "F44",
      "text": "Words in Sch. 4 inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 108"
    },
    {
      "type": "F",
      "label": "F45",
      "text": "Words in Sch. 4 substituted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(3), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 4(4); S.I. 2011/662, art. 2"
    },
    {
      "type": "F",
      "label": "F46",
      "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. 23(6)"
    },
    {
      "type": "F",
      "label": "F47",
      "text": "Words in Sch. 4 inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 36"
    },
    {
      "type": "F",
      "label": "F48",
      "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. 63(19)"
    },
    {
      "type": "F",
      "label": "F49",
      "text": "Words in Sch. 4 inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(c), 21"
    },
    {
      "type": "F",
      "label": "F50",
      "text": "Word in Sch. 4 substituted (6.4.2019) by Finance Act 2018 (c. 3), Sch. 5 paras. 3(f), 13; S.I. 2018/931, reg. 4(a)"
    },
    {
      "type": "F",
      "label": "F51",
      "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. 112(2) (with Sch. 5)"
    },
    {
      "type": "F",
      "label": "F52",
      "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. 112(3) (with Sch. 5)"
    },
    {
      "type": "F",
      "label": "F53",
      "text": "Words in Sch. 4 omitted (for chargeable periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 7 paras. 23(4)(c), 30"
    },
    {
      "type": "F",
      "label": "F54",
      "text": "Words in Sch. 4 omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 24(e)"
    },
    {
      "type": "F",
      "label": "F55",
      "text": "Sch. 4 entry omitted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 1 para. 36(4)"
    },
    {
      "type": "F",
      "label": "F56",
      "text": "Sch. 4 entry repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 721, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "F",
      "label": "F57",
      "text": "Words in Sch. 4 inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Finance Act 2016 (c. 24), s. 6(22)(24); S.I. 2016/1161, regs. 2, 3"
    },
    {
      "type": "F",
      "label": "F58",
      "text": "Words in Sch. 4 inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(12)(17)"
    },
    {
      "type": "F",
      "label": "F59",
      "text": "Words in Sch. 4 inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Finance Act 2016 (c. 24), s. 6(22)(24); S.I. 2016/1161, regs. 2, 3"
    },
    {
      "type": "F",
      "label": "F60",
      "text": "Words in Sch. 4 omitted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(14)(a)(15), 72(3); S.I. 2016/1161, regs. 2, 3"
    },
    {
      "type": "F",
      "label": "F61",
      "text": "Words in Sch. 4 inserted (with effect in accordance with Sch. 38 para. 12 of the amending Act) by Finance Act 2014 (c. 26), Sch. 38 para. 11"
    },
    {
      "type": "F",
      "label": "F62",
      "text": "Word in Sch. 4 substituted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(14)(b)(15), 72(3); S.I. 2016/1161, regs. 2, 3"
    },
    {
      "type": "F",
      "label": "F63",
      "text": "Words in Sch. 4 inserted (6.4.2018) by virtue of The Scottish Rates of Income Tax (Consequential Amendments) Order 2018 (S.I. 2018/459), arts. 1(2), 6(9)"
    },
    {
      "type": "F",
      "label": "F64",
      "text": "Words in Sch. 4 inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(14)(c)(15), 72(3); S.I. 2016/1161, regs. 2, 3"
    },
    {
      "type": "F",
      "label": "F65",
      "text": "Words in Sch. 4 inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(14)(d)(15), 72(3); S.I. 2016/1161, regs. 2, 3"
    },
    {
      "type": "F",
      "label": "F66",
      "text": "Words in Sch. 4 inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(15)"
    },
    {
      "type": "F",
      "label": "F67",
      "text": "Words in Sch. 4 substituted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by Finance Act 2008 (c. 9), Sch. 1 para. 36(3)"
    },
    {
      "type": "F",
      "label": "F68",
      "text": "Word in Sch. 4 substituted (8.4.2010 with effect in accordance with Sch. 12 para. 15(1) of the amending Act) by Finance Act 2010 (c. 13), Sch. 12 para. 12(4)"
    },
    {
      "type": "F",
      "label": "F69",
      "text": "Words in Sch. 4 inserted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by Finance Act 2009 (c. 10), Sch. 25 para. 9(6)(7)"
    },
    {
      "type": "F",
      "label": "F70",
      "text": "Words in Sch. 4 inserted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by Finance Act 2009 (c. 10), Sch. 25 para. 9(6)(8)"
    },
    {
      "type": "F",
      "label": "F71",
      "text": "Words in Sch. 4 inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 9(11), 14, 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/schedule/4",
    "retrieved_at": "2026-10-29T09:13:03.599581+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."
}