{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-1016",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-1016.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/1016",
  "kind": "section",
  "number": "1016",
  "heading": "Table of provisions to which this section applies",
  "text": "(1) In the Income Tax Acts references to any provision to which this section applies are references to any provision listed in the following table so far as it relates to income tax (but subject to any applicable limitation in subsections (3) and (4)).\n(2) This is the table—\nPART 1\nProvisions of ITTOIA 2005\nDescription\nChapter 18 of Part 2\nPost-cessation receipts: trades, professions and vocations\nChapter 8 of Part 3\nRent receivable in connection with a UK section 12(4) concern\nChapter 9 of Part 3\nRent receivable for UK electric-line wayleaves\nChapter 10 of Part 3\nPost-cessation receipts: UK property businesses\nChapter 2 of Part 4\nInterest\nChapter 9 of Part 4\nGains from contracts for life insurance etc\nChapter 11 of Part 4\nTransactions in deposits\nChapter 12 of Part 4\nDisposals of futures and options involving guaranteed returns\nSection 579\nRoyalties and other income from intellectual property\nSection 583\nIncome from disposals of know-how\nSection 587\nIncome from sales of patent rights\nChapter 3 of Part 5\nFilms and sound recordings: non-trade businesses\nChapter 4 of Part 5\nCertain telecommunication rights: non-trading income\nChapter 5 of Part 5\nSettlements: amounts treated as income of settlor\nSection 682(4)\nAdjustments after the administration period\nChapter 8 of Part 5\nIncome not otherwise charged\nSection 844(4)\nWithdrawal of relief for unremittable foreign income after source ceases\nPART 2\nProvisions of this Act\nDescription\nChapter 2 of Part 12\nAccrued income profits\nSection 681BB(8) and (9)\nNew lease after assignment or surrender\nSection 681DD\nLeased assets: capital sums\nSection 720, 727 or 731\nTransfer of assets abroad\n. . .\n. . .\nSection 776\nSales of occupation income\nSection 796\nIndividuals benefited by film relief\nSection 804\nLosses derived from exploiting licence: individuals in partnership\nSection 809CZC(2)\nIncome transferred under a loan or credit transaction\nPART 3\nOther provisions\nDescription\n. . .\n. . .\nSection 571(1) of ICTA\nCancellation of certificates: schemes for rationalising industry\n...\n...\n...\n...\nSection 774(1) of ICTA\nTransactions between dealing company and associated company\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nSection 68(2) of FA 1989\nEmployee share ownership trust (chargeable event)\nSection 71(4) of FA 1989\nEmployee share ownership trust (borrowing)\nSection 258(4) of CAA 2001\nSpecial leasing\nSection 479(4) of CAA 2001\nPersons having qualifying non-trade expenditure\nSection 394(2) of ITEPA 2003\nCharge on administrator of non-approved pension scheme\nSection 476(5) of ITEPA 2003\nCharge on occurrence of chargeable event\nRegulation 17 of the Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)\nOffshore income gains\nSection 1086(2) of CTA 2010\nChargeable payments connected with exempt distributions\n(3) For the purposes of this section—\n(a) any reference to any provision of ITTOIA 2005 does not include that provision so far as relating to relevant foreign income,\n(b) the reference to Chapter 2 of Part 4 of ITTOIA 2005 is a reference to that Chapter only so far as relating to an issue of funding bonds where—\n(i) the issue is treated under section 380 of that Act as a payment of interest, and\n(ii) the person by or through whom they are issued is required to retain bonds under section 939(2) of this Act but it is impracticable for the person to do so,\n(c) the reference to Chapter 9 of Part 4 of ITTOIA 2005 is a reference to that Chapter only so far as relating to gains—\n(i) which are from a policy or contract specified in section 531(3) of that Act, and\n(ii) which do not fall within section 532 or 534 of that Act,\n(d) the reference to section 579 of ITTOIA 2005 does not include that section so far as relating to any annual payment,\n(e) the reference to Chapter 4 of Part 5 of ITTOIA 2005 does not include that Chapter so far as relating to any annual payment, and\n(f) the reference to Chapter 5 of Part 5 of ITTOIA 2005 does not include that Chapter so far as relating to income which falls within section 619(3) of that Act.\n(4) For the purposes of this section the reference to section 720 or 727 of this Act does not include those sections so far as relating to income falling within subsection (3) of section 745.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 1016(2) 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. 260(2) (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 1016(2) 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. 260(3) (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 1016(2) omitted (with effect in accordance with s. 82 of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 79(7) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 1016(2) 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. 274(2) (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 1016(2) omitted (with effect in accordance with s. 1184(1) of the amending Act) by virtue of Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 569(a) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 1016(2) Table Pt. 3 omitted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 25 para. 9(3)(h)(i)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 1016(2) Table Pt. 3 repealed (1.12.2009, with effect in accordance with art. 1(2)(3) Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 129(6)(a), Sch. 2"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 1016(2) repealed (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. 260(4), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in s. 1016(2) repealed (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. 260(5), Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in s. 1016(2) repealed (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. 274(3), Sch. 10 Pt. 10 (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in s. 1016(2) Table Pt. 3 inserted (1.12.2009) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 129(6)(b)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in s. 1016(2) 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. 569(b) (with Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/1016",
    "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."
}