# Income Tax Act 2007, Schedule 4: Index of defined expressions

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

accountancy rental earnings (in Part 11A)
section 614AB(1)
accountancy rental excess (in Chapter 2 of Part 11A)
section 614BH(1) to (4)
accountancy rental excess (in Chapter 3 of Part 11A)
section 614BH(1) to (4), as it has effect as a result of section 614CD
accounting period (in relation to a deposit-taker who is not a company) (in Chapter 15 of Part 15)
section 948(1)
accounts (in Chapter 5B of Part 13)
section 809BZQ
accreditation period (in Part 7)
section 342(1)
accrued income losses (in Part 12)
section 615(4)
accrued income profits (in Part 12)
section 615(2)
accumulated or discretionary income (in Chapter 3 of Part 9)
section 480
acquisition value of a qualifying investment (in Chapter 3 of Part 8)
section 438A
Act
section 1018
additional rate
section 6(2) (as applied by section 989)
adjusted net income (in Chapters 2 and 3 of Part 3)
section 58
alternative finance arrangements (in Part 10A
section 564A(2)
alternative finance return (in Part 10A)
sections 564I to 564L
arrangements (in Part 5)
section 257(1)
arrangements (in Part 5A)
section 257HJ(1)
arrangements (in Chapter 2 of Part 9)
section 465(8)
arrangements (in Chapter 5B of Part 13)
section 809BZR
arrangements (in Chapter 5E of Part 13)
section 809EZE(1)
arrangements (in Chapter 8 of Part 13)
section 809ZR
asset (in Part 11A)
section 614DG
asset representing the leased asset (in Part 11A)
section 614DD
assets (in Chapter 2 of Part 13)
section 717
assignment (in the application of this Act to Scotland)
section 1008(1)
associate (in Part 5)
section 253
associate (in Part 5A)
section 257HJ(1)
associate (in Part 6)
section 253 (as applied by section 332)
associate (in Part 7)
section 381
associated (in Chapter 1 of Part 12A)
section 681AM
associates (in Chapter 4 of Part 12A)
section 681DL
associated operation (in Chapter 2 of Part 13)
section 719
attributable income (in Part 10)
section 540(3)
attributable gains (in Part 10)
section 540(3)
attributable income and gains (in Part 10)
section 540(3)
authorised unit trust
section 989
available income and gains (in Part 10)
section 562(4)
basic rate
section 6(2) (as applied by section 989)
basic rate limit
section 10 (as applied by section 989)
beneficial entitlement (in Chapter 1 of Part 14)
section 822
beneficial entitlement (in Chapter 2B of Part 14)
section 835O(4)
the beneficiary (in Chapter 8 of Part 9)
section 499(1)(b)
the beneficiary's income (in Chapter 8 of Part 9)
section 499(2)
. . .
. . .
benefits associated with a gift (in Chapter 2 of Part 8)
section 417
body (in Part 7)
section 382(1)
body of persons
section 989
bonus shares (in Chapter 6 of Part 4)
section 151(1)
bonus shares (in Part 5)
section 257(1)
bonus shares (in Part 5A)
section 257HJ(1)
bonus shares (in Part 7)
section 382(1)
branch or agency (in Chapter 2B of Part 14)
section 835S(2)
building society
section 989
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
capital (in Chapter 3 of Part 13)
section 772(1)
capital allowance
section 989
capital amount (in Chapter 4 of Part 13)
section 777(7)
capital gains relief (in Chapter 3 of Part 4)
section 103(2)
capital gains relief (in Chapter 5 of Part 13)
section 790(4)
capital sum (in Chapter 4 of Part 12A)
section 681DM
the CDFI (in Part 7)
sections 334(2) and 370
certificate of deposit
section 1019
chargeable gain
section 989
chargeable period
section 989
charged amount (in Chapter 2 of Part 8)
section 427
charitable trade (in Part 10)
section 525
charitable trust ...
paragraph 1 of Schedule 6 to FA 2010
charity
paragraph 1 of Schedule 6 to FA 2010
charity (in Chapter 2 of Part 8)
paragraph 1 of Schedule 6 to FA 2010 (and see also section 430)
charity (in Chapter 3 of Part 8)
paragraph 1 of Schedule 6 to FA 2010 (and see also section 446)
charity (in Chapter 8 of Part 13)
paragraph 1 of Schedule 6 to FA 2010 (and see also section 809ZR)
CITR (in Part 7)
section 333
civil partner (in Chapter 6 of Part 4)
section 151(1)
claim
section 1020
close company
section 989
close company (in Chapter 1 of Part 13)
section 713
collective investment scheme (in Chapter 5E of Part 13)
section 809EZE(1)
company (except in Part 6, Chapters 1, 3 and 4 of Part 13 and sections 993 and 994)
section 992
company (in Part 6)
section 332
company (in Chapter 1 of Part 13)
section 713
company (in Chapter 3 of Part 13)
section 772(3)
company (in Chapter 3A of Part 14)
section 837H(4)
company (in Chapter 4 of Part 13)
section 789
company in administration (in Part 5)
section 252(2)
company in administration (in Part 6)
section 331(2)
company in receivership (in Part 5)
section 252(3)
company in receivership (in Part 6)
section 331(3)
company UK REIT (in Chapter 4 of Part 11)
section 606(2)
. . .
. . .
. . .
. . .
compliance certificate (in Part 5)
section 204(1)
compliance certificate (in Part 5A)
section 257EC(1)
compliance statement (in Part 5)
section 205(1)
compliance statement (in Part 5A)
section 257ED(1)
connected (in relation to two persons being connected with one another)
section 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))
control
section 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))
conversion (in Part 12)
section 620(7)
co-operative (in Chapter 1 of Part 8)
section 401(3)
corresponding bonus shares (in Chapter 6 of Part 4)
section 151(1)
counteraction notice (in Chapter 1 of Part 13)
section 698(3)
cumulative accountancy rental excess (in Chapter 2 of Part 11A)
section 614BH(5)
cumulative accountancy rental excess (in Chapter 3 of Part 11A)
section 614BH(5), as it has effect as a result of section 614CD
cumulative normal rental excess (in Chapter 2 of Part 11A)
section 614BJ(5)
cumulative normal rental excess (in Chapter 3 of Part 11A)
section 614BJ(5), as it has effect as a result of section 614CD
the current lessor (in Part 11A)
section 614DG
the current tax year (in Chapter 8 of Part 9)
section 499
debenture (except in sections 559, 560 and 691)
section 1022
deduction by way of relevant income tax relief (in Chapter 1 of Part 12A)
section 681AC(1)
deduction by way of relevant income tax relief (in Chapter 2 of Part 12A)
section 681BK
deduction by way of relevant tax relief (in Chapter 4 of Part 12A)
section 681DP
. . .
. . .
. . .
. . .
. . .
. . .
default additional rate
section 6C (as applied by section 989)
default basic rate
section 6C (as applied by section 989)
default higher rate
section 6C (as applied by section 989)
deposit (in Chapter 2 of Part 15)
section 855(2)
deposit (in Chapter 19 of Part 15)
section 983
deposit-taker (in Chapter 2 of Part 15 and section 876)
section 853
deposit-taking trade (in Chapter 3A of Part 14
section 837B(3)
director (in Part 5)
section 257(1)
director (in Part 5A)
section 257HJ(1)
director (in Part 6)
section 332
discretionary or accumulation settlement (in Chapter 2 of Part 15)
section 873(1)
disguised fee (in Chapter 5E of Part 13)
section 809EZA(3)
disposal (in Part 7)
section 379
disposal of an asset (in Chapter 5B of Part 13)
section 809BZS(3)
disposal of shares (in Part 5)
section 254
disposal of shares (in Part 5A)
section 257HH
disposal-related liability (in Chapter 3 of Part 8)
section 440
disposal-related obligation (in Chapter 3 of Part 8)
section 439
disposing of land (in Chapter 3 of Part 13)
section 753
dispositions of interests in land outside the United Kingdom (in Chapter 1 of Part 12A)
section 681AN
disregarded annual payments (in Chapter 1 of Part 14)
section 826
disregarded company income (in Chapter 1 of Part 14)
section 816
disregarded income (in Chapter 1 of Part 14)
section 813(1)
disregarded pension income (in Chapter 1 of Part 14)
section 813(3)
disregarded savings and investment income (in Chapter 1 of Part 14)
section 825
disregarded social security income (in Chapter 1 of Part 14)
section 813(5)
disregarded transaction income (in Chapter 1 of Part 14)
section 814
distribution ...
section 989
. . .
. . .
. . .
. . .
dividends (in Chapter 1 of Part 13)
section 713
dividend additional rate
section 8(3) (as applied by section 989).
dividend income
section 19
dividend ordinary rate
section 8(1) (as applied by section 989)
dividend trust rate
section 9(2) (as applied by section 989)
dividend upper rate
section 8(2) (as applied by section 989)
the donor (in Chapter 8 of Part 13)
section 809ZJ(3)
double taxation arrangements
section 1023
early tax year (in Chapter 3 of Part 4)
section 112(6)
EIS (in Part 5)
section 156(2)
EIS original rate (in Part 5)
section 256A
EIS rate (in Part 5)
section 158(2A)
EIS relief (in Chapter 6 of Part 4)
section 151(1)
EIS relief (in Part 5)
section 156(1)
EIS relief (in Part 5A)
section 257HJ(1)
election
section 1020
eligible for EIS relief (in Part 5)
section 157(1)
eligible shares (in Chapter 2 of Part 6)
section 273(1)
eligible shares (in Chapter 3 of Part 6)
section 285(3A) and (3B)
the 70% eligible shares condition (in Chapter 3 of Part 6)
section 274(2)
employment income
section 7 of ITEPA 2003
excluded company (in Chapter 6 of Part 4)
section 151(1)
external investor (in Chapter 5E of Part 13)
section 809EZE(1)
farming
section 996
finance lessor (in Part 11A)
section 614DG
financial instrument (in Part 15)
section 984
firm (in Chapter 2 of Part 4)
section 60(5)
firm (in Chapter 3 of Part 4)
section 103(3)
firm (in Chapter 5 of Part 13)
section 790(5)
the 5 year period (in Part 7)
section 338
for accounting purposes (in Part 11A)
section 614DG
foreign employment election
section 989 (and see section 41M of ITEPA 2003)
foreign gain claim
section 989 (and see paragraph 1 of Schedule D1 to TCGA 1992)
foreign income claim
section 989 (and see section 845A of ITTOIA 2005)
. . .
. . .
. . .
. . .
generally accepted accounting practice
section 997(1) and (3)
gift aid declaration (in Chapter 2 of Part 8)
section 428
gilt-edged securities
section 1024
gross amount of a payment (in Chapter 4 of Part 8)
section 452
. . .
. . .
. . .
. . .
gross amount (in Chapter 9 of Part 15)
section 589 (as applied by section 926(1))
. . .
. . .
grossing up
section 998
grossed up amount (in Chapter 2 of Part 8)
section 415
gross-paying government securities (in Chapter 5 of Part 15)
section 893(2)
group (in Chapter 6 of Part 4 (except in sections 137 and 142))
section 151(1)
group (in Part 5)
section 257(1)
group (in Part 5A)
section 257HJ(1)
group (in Part 6)
section 332
...)
. . .
. . .
. . .
group (in Chapter 9 of Part 15)
section 591(1) (as applied by section 926(1))
group company (in Part 5)
section 257(1)
group company (in Part 5A)
section 257HJ(1)
group company (in Part 6)
section 332
group UK REIT (in Chapter 2 of Part 11)
section 591(1)
. . .
. . .
group UK REIT (in Chapter 9 of Part 15)
section 591(1) (as applied by section 926(1))
heritage body (in Chapter 10 of Part 9)
section 507(2)
heritage direction (in Chapter 10 of Part 9)
section 507(2)
heritage maintenance property (in Chapter 10 of Part 9)
section 507(2)
heritage maintenance settlement (in Chapter 10 of Part 9)
section 507(2)
higher rate
section 6(2) (as applied by section 989)
higher rate limit
section 10 (as applied by section 989)
holding company (in Chapter 6 of Part 4)
section 151(1)
the 15% holding limit condition (in Chapter 3 of Part 6)
section 274(2)
the income retention condition (in Chapter 3 of Part 6)
section 274(2)
income tax advantage (in Chapter 1 of Part 13)
section 687
independent agent (in Chapter 2C of Part 14)
section 835Y
the independent broker conditions (in Chapter 1 of Part 14)
section 817
the independent broker conditions (in Chapter 2B of Part 14)
section 835L
the independent investment manager conditions (in Chapter 1 of Part 14)
section 818
the independent investment manager conditions (in Chapter 2B of Part 14)
section 835M
individual (in Chapter 2 of Part 13)
section 714(4)
individual (in Chapter 6 of Part 15)
section 905
interest (in Part 12)
section 671
interest payment day (in Part 12)
section 672
interest period (in Part 12)
section 673
interests in land outside the United Kingdom (in Chapter 1 of Part 12A)
section 681AN
the invested amount (in Part 7)
section 337
the investing company (in Chapter 4 of Part 6)
section 286(1)
investment (in Chapter 2 of Part 15 and section 876)
section 855(1)
investment (in investment scheme) (in Chapter 5E of Part 13)
section 809EZE(2)
the investment (in Part 7)
section 334(1)
investment company (in Chapter 6 of Part 4)
section 151(1)
the investment date (in Part 7)
section 338
investment management services (in Chapter 5E of Part 13)
section 809EZE(1)
investment manager (in Chapter 1 of Part 14)
section 827(1)
investment manager (in Chapter 2B of Part 14)
section 835S(3)
investment scheme (in Chapter 5E of Part 13)
section 809EZA(6)
investments (in relation to a company) (in Chapter 3 of Part 6)
section 285(4)
investment transaction (in Chapter 1 of Part 14)
section 827(2)
investment transaction (in Chapter 2B of Part 14)
section 835S(4)
investment trust (in Chapter 5E of Part 13)
section 809EZE(1)
the investor (in Part 5)
section 157(1)
the investor (in Part 7)
sections 334(1) and 370
issue of shares (in Part 5A)
section 257HI
the issuing company (in Part 5)
section 157(1)
lease (in Chapter 1 of Part 12A)
section 681AL(2)
lease (in Chapter 2 of Part 12A)
section 681BM(2), (3)
lease (in Chapter 3 of Part 12A)
section 681CF
lease (in Chapter 4 of Part 12A)
section 681DN
lease (in Part 11A)
section 614DG
the leasing arrangements (in Part 11A)
section 614DG
the lessee (in Part 11A)
section 614DG
lessee (in Chapter 2 of Part 12A)
section 681BM(4)
the lessor (in Part 11A)
section 614DG
lessor (in Chapter 2 of Part 12A)
section 681BM(4)
limited partner (in Chapter 3 of Part 4)
section 103A
linked (in relation to a person) (in Chapter 2 of Part 12A)
section 681BL
the listing condition (in Chapter 3 of Part 6)
section 274(2)
living together (in relation to married couples and civil partners)
section 1011
local authority
section 999
local authority association
section 1000
major lump sum (in Part 11A)
section 614BC(5)
manufactured dividend (in Chapter 2 of Part 11)
section 573(1)(a)
. . .
. . .
. . .
. . .
manufactured dividend (in Chapter 9 of Part 15)
section 573(1)(a) (as applied by section 926(1))
. . .
. . .
manufactured interest (in Chapter 9 of Part 15)
section 578(1)(a) (as applied by section 926(1))
. . .
. . .
manufactured overseas dividend (in Chapter 9 of Part 15)
section 581(1)(a) (as applied by section 926(1))
market gardening
section 996
market value (in Chapter 5E of Part 13)
section 809EZE(1)
market value (in Part 5A)
section 257HJ(6)
market value (of an asset) (in Part 5)
section 257(6)
market value (of an asset) (in Part 7)
section 382(3)
market value of a qualifying investment (in Chapter 3 of Part 8)
section 438
modified net income
section 1025
the nature of income condition (in Chapter 3 of Part 6)
section 274(2)
net income
section 23 (see Step 2) (as applied by section 989)
new qualifying trade (in Part 5A)
section 257HF
nominal value of securities (in Part 12)
sections 676 and 677
non-active partner (in Chapter 3 of Part 4)
section 103B
non-charitable expenditure (in Part 10)
section 543
non-UK resident (and references to a non-UK resident or a non-UK resident person)
section 989
normal rent (in Part 11A)
section 614AA
normal rental excess (in Chapter 2 of Part 11A)
section 614BJ(1) to (4)
normal rental excess (in Chapter 3 of Part 11A)
section 614BJ(1) to (4), as it has effect as a result of section 614CD
normal self-assessment filing date
section 989
notice
section 989
obligation (in Chapter 3 of Part 8)
section 439(7)
occupation (in Chapter 4 of Part 13)
section 774
offshore installation
sections 1001 and 1002
oil and gas exploration and appraisal
section 1003
ordinary share capital
section 989
ordinary shares (in Part 5)
section 257(1)
ordinary shares (in Part 5A)
section 257HJ(1)
ordinary shares (in Part 6)
section 332
other income (in Part 9)
section 463
other person (in Chapter 3 of Part 13)
section 763
other person (in Chapter 4 of Part 13)
section 782
. . .
. . .
. . .
. . .
the overseas part
section 989
overseas property business
Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989)
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
parent company (in Part 5)
section 257(1)
parent company (in Part 5A)
section 257HJ(1)
parent company (in Part 6)
section 332
participant (in Chapter 5E of Part 13)
section 809EZE(1)
pay (in Part 11A)
section 614DG
payment (in Chapter 7 of Part 9)
section 493(5)
payments in respect of an asset (in Chapter 5B of Part 13)
section 809BZS(4)
period A, period B (in Part 5A)
section 257AC
period A, period B, period C (in Part 5)
section 159(2), (3), (4)
period of account
section 989
period of account (in Part 11A)
section 614DB(1) to (3)
permanent establishment (except in Part 5 and Chapter 4 of Part 6)
section 1007A
permanent establishment (in Part 5)
section 191A
permanent establishment (in Part 5A)
section 257HJ(1)
permanent establishment (in Chapter 4 of Part 6)
section 302A
person abroad (in Chapter 2 of Part 13)
section 718
person involved in a relevant change (in Chapter 5B of Part 13)
section 809BZG(5)
person receiving an asset (in Chapter 5B of Part 13)
section 809BZS(2)
personal representatives
section 989
post-25 November 1996 scheme (in Part 11A)
section 614D(1)(b)
. . .
. . .
pre-26 November 1996 scheme (in Part 11A)
section 614D(1)(a)
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
profits (on investment made for purposes of investment scheme) (in Chapter 5E of Part 13)
section 809EZE(1)
profits or gains
section 989
property additional rate
section 6D (as applied by section 989)
property basic rate
section 6D (as applied by section 989)
property deriving its value from land (in Chapter 3 of Part 13)
section 772(2)
property higher rate
section 6D (as applied by section 989)
property income
section 17A (as applied by section 989)
property investment LLP
section 1004
property maintenance purpose (in Chapter 10 of Part 9)
section 507(2)
property trust rate
section 9(1A) (as applied by section 989)
. . .
. . .
. . .
. . .
. . .
. . .
qualifying annual payment (in Chapter 6 of Part 15)
section 899
qualifying business activity (in Part 5)
section 179
qualifying business activity (in Part 5A)
section 257HG
qualifying certificate of deposit (in Part 15)
section 985
qualifying company (in Part 5)
section 180
. . .
. . .
qualifying donation (in Chapter 2 of Part 8)
section 416
qualifying film expenditure (in Chapter 3 of Part 4)
section 103D
qualifying holding (in Chapter 3 of Part 6)
Chapter 4 of Part 6
the 80% qualifying holdings condition (in Chapter 3 of Part 6)
section 274(2)
qualifying interest in land (in Chapter 3 of Part 8)
section 433
qualifying investor (in Part 5)
section 162
qualifying investment (in Part 7)
section 344
qualifying investment (in Chapter 3 of Part 8)
section 432
qualifying new resident
section 989 (and see section 845B of ITTOIA 2005)
qualifying partnership (in Chapter 11 of Part 15)
section 932
qualifying period (in Chapter 1 of Part 14)
section 820
qualifying period (in Chapter 2B of Part 14)
section 835O(2)
qualifying shares (in Chapter 6 of Part 4)
section 131(2)
qualifying subsidiary (in Part 5)
section 191
qualifying subsidiary (in Part 5A)
section 257HJ(1)
qualifying subsidiary (in Chapter 4 of Part 6)
section 302
qualifying 90% subsidiary (in Part 5)
section 190
qualifying 90% subsidiary (in Part 5A)
section 257HJ(1)
qualifying 90% subsidiary (in Chapter 4 of Part 6)
section 301
qualifying trade (in Part 5)
section 189(1)
qualifying trade (in Chapter 4 of Part 6)
section 300
qualifying uncertificated eligible debt security unit (in Part 15)
section 986
quoted Eurobond (in Part 15)
section 987
recognised stock exchange
section 1005
registered (in Chapter 5 of Part 15)
section 895(6)
. . .
. . .
. . .
. . .
registered pension scheme
section 150(2) of FA 2004 (as applied by section 989)
registered society (in Chapter 6 of Part 4)
section 151(1)
registered society (in Chapter 3 of Part 15)
section 887(5)
the Registrar (in Chapter 5 of Part 15)
section 895(6)
regulations (in Chapter 5 of Part 6)
section 325
. . .
. . .
related period of account (in Part 11A)
section 614DB(5)
related tax year (in Part 11A)
section 614DB(4)
relevant asset (in Chapter 3 of Part 12A)
section 681CG
relevant asset (in Chapter 4 of Part 12A)
section 681DO
relevant change in relation to a partnership (in Chapter 5B of Part 13)
section 809BZG
the relevant company (in Chapter 4 of Part 6)
section 286(1)
relevant deduction from earnings (in Chapter 1 of Part 12A)
section 681AC(2)
. . .
. . .
relevant foreign income
section 989
the relevant holding (in Chapter 4 of Part 6)
section 286(1)
. . .
. . .
the relevant shares (in Part 5)
section 157(1)
relevant transaction (in Chapter 2 of Part 13)
section 715
relevant transfer (in Chapter 2 of Part 13)
section 716(1)
. . .
. . .
relievable charity donation (in Chapter 8 of Part 13)
section 809ZI(1)
rent (in Part 11A)
section 614DG
rent (in Chapter 1 of Part 12A)
section 681AL(3), (4)
rent (in Chapter 2 of Part 12A)
section 681BM(5)
the rental earnings (in Part 11A)
section 614AC
repayment of, and return on, investment in certain investment schemes (in Chapter 5E of Part 13)
section 809EZE(4)
. . .
. . .
. . .
. . .
research and development (in Part 5A)
section 257HJ(1)
retail prices index
section 989
. . .
. . .
. . .
. . .
. . .
. . .
savings additional rate
section 7A (as applied by section 989)
savings allowance
section 12B
savings basic rate
section 7A (as applied by section 989)
savings higher rate
section 7A (as applied by section 989)
savings income
section 18
savings nil rate
section 7
savings trust rate
section 9(1B) (as applied by section 989)
. . .
. . .
scheme administrator
section 989
Scottish basic rate
section 989
. . .
. . .
Scottish intermediate rate
section 989
Scottish rate
section 989
Scottish rate resolution
section 989
Scottish taxpayer
section 989
section 946 payment (in Chapter 15 of Part 15)
section 945(1)
securities (in relation to a company) (in Chapters 3 to 6 of Part 6, but see sections 317(4) and 328(2))
section 285(2)
securities (in Part 12)
section 619
securities (in Chapter 1 of Part 13)
section 713
securities of the same kind (in Part 12)
section 619(6)
SEIS (in Part 5A)
section 257A(2)
settled property
section 466 (as applied by section 989)
settlor
sections 467 to 473 (as applied by section 989)
share (in Chapter 3 of Part 13)
section 772(3)
share (in Chapter 4 of Part 13)
section 789
shares (in Chapter 6 of Part 4)
section 151(1)
shares (in Part 6)
section 332
share loss relief (in Chapter 6 of Part 4)
section 131(1)
shares, stock or other securities included in the official UK list
section 1005
shares, stock or other securities listed on a recognised stock exchange
section 1005
sideways relief (in Chapter 2 of Part 4)
section 60(4)
sideways relief (in Chapter 3 of Part 4)
section 103(1)
sideways relief (in Chapter 5 of Part 13)
section 790(3)
single company (in Part 5)
section 257(1)
single company (in Part 5A)
section 257HJ(1)
single company (in Part 6)
section 332
the 6 year period (in Chapter 6 of Part 7)
section 359(3)
split year
section 989
spouse (in Chapter 6 of Part 4)
section 151(1)
starting rate for savings
section 7
starting rate limit for savings
section 12
. . .
. . .
subsidiary (in Chapter 1 of Part 8)
section 401(3)
51% subsidiary
section 989
75% subsidiary
section 989
the successor company (in Chapter 5 of Part 6)
section 323(3)
sum (in Chapter 5E of Part 13)
section 809EZB(3)
sum (in Part 11A)
section 614DG
sum obtained in respect of an interest in an asset (in Chapter 4 of Part 12A)
section 681DG
sum obtained in respect of the lessee's interest in a lease of an asset (in Chapter 4 of Part 12A)
section 681DH
surrender (in the application of this Act to Scotland)
section 1008
tainted donation (in Chapter 8 of Part 13)
section 809ZJ
. . .
. . .
tax enactments (in Chapter 5 of Part 6)
section 325
tax relief certificate (in Part 7)
section 348(1)
tax year
section 4(2) (as applied by section 989)
the tax year 2007-08 etc
section 4(4) (as applied by section 989
the termination date (in relation to shares) (in Part 5)
section 256
total income
sections 23 (see Step 1) and 31 (as applied by section 989)
trade (except in Parts 5 and 6)
section 989
trade (in Part 5)
section 989 (but see sections 189(2) and 232(7))
trade (in Part 6)
section 989 (but see sections 300(4) and 313(3))
. . .
. . .
trade carried on through a branch or agency (in Chapter 9 of Part 15)
section 926(2)
trading company (in Chapter 6 of Part 4)
section 151(1)
trading group (in Chapter 6 of Part 4)
section 151(1)
trading stock (in Chapter 1 of Part 13)
section 713
transaction income (in Chapter 1 of Part 14)
section 814(5)
transaction in securities (in Chapter 1 of Part 13)
section 684(2)
. . .
. . .
transfer (of securities) (in Part 12)
section 620
transfer (in Chapter 2 of Part 13)
section 716(2)
transfer (in Chapter 5A of Part 13)
Section 809AZF(3)
transfer with accrued interest (in Part 12)
section 623
transfer with unrealised interest (in Part 12)
section 625
transfer without accrued interest (in Part 12)
section 624
transferee (in Part 12)
section 621
transferor (in Part 12)
section 621
transfer taking place (in Chapter 5A of Part 13)
Section 809AZF(3)
trust rate
section 9(1) (as applied by section 989)
the trustees of a settlement (in Part 9)
section 463
type 1 finance arrangement (in Chapter 5B of Part 13)
section 809BZA
type 2 finance arrangement (in Chapter 5B of Part 13)
section 809BZF
type 3 finance arrangement (in Chapter 5B of Part 13)
section 809BZJ
UK generally accepted accounting practice
section 997(2)
UK property business
Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989)
UK public revenue dividend (in Chapter 5 of Part 15)
section 891
UK resident (and references to a UK resident or a UK resident person)
section 989
. . .
. . .
. . .
. . .
the UK part
section 989
umbrella scheme
section 989
unauthorised unit trust
section 989
unit holder
section 989
unit trust scheme
section 1007
United Kingdom
section 1013
unrealised interest (in Part 12)
section 625
the value of the net benefit to a charity (in Chapter 3 of Part 8)
section 437
variable rate securities (in Part 12)
section 627
VCT
section 259(1) (as applied by section 989)
VCT approval (in Part 6)
section 259(2)
VCT-in-liquidation (in Chapter 5 of Part 6)
section 320
VCT relief (in Part 6)
section 258
venture capital trust
section 259(1) (as applied by section 989)
Welsh additional rate
section 6B (as applied by section 989)
Welsh basic rate
section 6B (as applied by section 989)
Welsh higher rate
section 6B (as applied by section 989)
Welsh property additional rate
section 6B(1A) (as applied by section 989)
Welsh property basic rate
section 6B(1A) (as applied by section 989)
Welsh property higher rate
section 6B(1A) (as applied by section 989)
Welsh taxpayer
section 989
winding up receipt (in Chapter 3A of Part 14)
section 837C(3)
woodlands
section 996
the year of the loss (in Chapter 6 of Part 4)
section 131(1)

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/4 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.