# Income Tax (Trading and Other Income) Act 2005, Part 2: Index of expressions defined in this Act etc.

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

abandonment guarantee (in Chapter 16A of Part 2)
section 225N(6)
absolute interest (for the purposes of Chapter 6 of Part 5)
section 650(1)
. . .
. . .
accounting period
section 1119 of CTA 2010 and Chapter 2 of Part 2 of CTA 2009
acquisition expenditure (in Chapter 9 of Part 2)
section 130(3)
additional rate
section 6(2) of ITA 2007 (as applied by section 989 of that Act)
adjustment expense (in Chapter 17 of Part 2)
section 228(3)
adjustment expense (in Chapter 7 of Part 3)
section 330(3)
adjustment income (in Chapter 17 of Part 2)
section 228(2)
adjustment income (in Chapter 7 of Part 3)
section 330(2)
the administration period (in Chapter 6 of Part 5)
section 653(1)
the aggregate income of the estate (for the purposes of Chapter 6 of Part 5)
section 664(1)
the amount of premiums paid (in Chapter 9 of Part 4)
section 545(3)
animal (in Chapter 16ZA of Part 2)
section 225ZG
animal (in Chapter 8 of Part 2)
section 112(1)
animal being added to a herd (in Chapter 8 of Part 2)
section 112(6)
animals in a herd or part of a herd (for the purposes of Chapter 8 of Part 2)
section 112(3) to (5)
assignment (in the application of the Act to Scotland)
section 1008(1) of ITA 2007
assignment (of part or share in rights under a policy or contract) (in Chapter 9 of Part 4)
section 505(2)
assignment (of whole of rights under a policy or contract) (in Chapter 9 of Part 4)
section 505(2)
assumed income entitlement (for the purposes of Chapter 6 of Part 5)
section 665(2), (3)
authorised unit trust
section 989 of ITA 2007
averaging claim (in Chapter 16 of Part 2)
section 221(1)
bank arrangement (in Chapter 4 of Part 6)
section 704(4)(a)
the basic amount (in relation to estate income) (in Chapter 6 of Part 5)
section 656(4)
basic rate
section 6(2) of ITA 2007 (as applied by section 989 of that Act)
basic relieving amount by reference to a taxed receipt (in Chapter 4 of Part 3)
sections 288(4), 289(2), (4)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
body of persons
section 989 of ITA 2007
bonus share capital (in Chapter 3 of Part 4)
section 414A(1)
building society
section 989 of ITA 2007
building society arrangement (in Chapter 4 of Part 6)
section 704(5)(a)
calculation event (in Chapter 9 of Part 4)
section 491(4)
capital allowance
section 989 of ITA 2007
capital cost of patent rights (in Chapter 2 of Part 5)
section 588(4)
capital redemption policy (in Chapter 9 of Part 4)
section 473(2)
capital sums (in Chapter 2 of Part 5)
section 608
capital sums included in the proceeds of sale (in relation to the exchange of property) (in Chapter 2 of Part 5)
section 605(5)
caravan
section 875
the cash basis (in Part 2)
section 24A
the cash basis (in Part 3)
section 271D
certified master version (in Chapter 9 of Part 2)
section 132(3)
certified SAYE savings arrangement (in Chapter 4 of Part 6)
section 703(1)
chargeable event (in Chapter 9 of Part 4)
section 484
chargeable period (in Chapter 16A of Part 2)
section 225E
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
charitable trust ...
paragraph 1 of Schedule 6 to FA 2010)
charity
paragraph 1 of Schedule 6 to FA 2010
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
claim
section 878(3)
close company
Chapter 2 of Part 10 of CTA 2010
. . .
. . .
company
section 992 of ITA 2007
company (for all purposes in the Income Tax Acts)
section 863(2)(c)
connected (in the context of “connected person” or one person being “connected” with another)
section 993 of ITA 2007 (see section 878(5) of this Act)
consideration received for disposal of know-how (for purposes of Chapter 14 of Part 2)
section 192(3), (4)
contract of insurance (in Chapter 9 of Part 4)
section 545(1)
contributing participator (in Chapter 16A of Part 2)
section 225R(3)
control . . .
section 995 of ITA 2007 (see section 878(6) of this Act)
conversion of an interest-bearing corporate security into corporate strips of the security (for the purposes of Chapter 8 of Part 4)
sections 452C and 452D
corporate strip (for the purposes of Chapter 8 of Part 4)
section 452E
corporation tax receipt (in Chapter 4 of Part 3)
section 296(1)
coupons (in Chapter 13 of Part 4)
section 571(3)
deeply discounted security (for the purposes of Chapter 8 of Part 4)
sections 430 to 443(1)
the defaulter (in Chapter 16A of Part 2)
section 225R(3)
default payment (in Chapter 16A of Part 2)
section 225R(3)
deposit rights (in Chapter 11 of Part 4)
section 552
designated area (in Chapter 16A of Part 2)
section 225E
discretionary interest (for the purposes of Chapter 6 of Part 5)
section 650(3)
disposal of a deeply discounted security (in Chapter 8 of Part 4)
section 437(1)
distribution
section 989 of ITA 2007
the dividend additional rate
section 8(3) of ITA 2007 (as applied by section 989 of that Act)
the dividend ordinary rate
section 8(1) of ITA 2007 (as applied by section 989 of that Act)
the dividend trust rate
section 9(2) of ITA 2007 (as applied by section 989 of that Act)
the dividend upper rate
section 8(2) of ITA 2007 (as applied by section 989 of that Act)
dividends (in Chapter 3 of Part 4)
section 382(4)
dividends (in Chapter 4 of Part 4)
section 402(4)
election
section 878(3)
employment income
section 7(2) of ITEPA 2003
entering the cash basis (in Chapter 17A of Part 2)
section 240B
estate (in Chapter 6 of Part 5)
section 649(2)
estate income (in Chapter 6 of Part 5)
section 649(2)
estate in land (in relation to any land in Scotland)
section 1008(1) of ITA 2007
European authorised institution (in Chapter 4 of Part 6)
section 704(6)
European authorised institution arrangement (in Chapter 4 of Part 6)
section 704(6)
excess event (in Chapter 9 of Part 4)
section 491(4)
excluded indexed security (in Chapter 8 of Part 4)
section 433(1)
the exemption condition (in Chapter 6 of Part 6)
section 713(3)
farmers (in Chapter 8 of Part 2)
section 111(3)
farming
section 996 of ITA 2007
farming trade (in Chapter 16ZA of Part 2)
section 225ZG
film (in Chapter 9 of Part 2)
section 131
final insurance year (in Chapter 9 of Part 4)
section 499(4), (5)
the final tax year (in Chapter 6 of Part 5)
section 653(3)
firm
sections 847(1) and 863
firm (for all purposes in the Income Tax Acts)
section 863(2)(a)
for accounting purposes
section 997 of ITA 2007
foreign capital redemption policy (in Chapter 9 of Part 4)
section 476(3)
foreign employment election
section 989 of ITA 2007 (and see section 41M of ITEPA 2003)
foreign estate (in Chapter 6 of Part 5)
section 651(1)
foreign gain claim
section 989 of ITA 2007 (and see paragraph 1 of Schedule D1 to TCGA 1992)
foreign holdings (in Chapter 13 of Part 4)
section 571(1)
foreign income claim
section 989 of ITA 2007 (and see section 845A of this Act)
foreign institution (in Chapter 9 of Part 4)
section 468(5)
foreign policy of life insurance (in Chapter 9 of Part 4)
section 476(3)
forestry
section 996(3) of ITA 2007
. . .
. . .
. . .
. . .
FOTRA security (in Chapter 6 of Part 6)
section 713(2)
friendly society (in Chapter 9 of Part 4)
section 545(1)
. . .
. . .
generally accepted accounting practice
section 997 of ITA 2007
generating income from land (in Chapter 3 of Part 3)
sections 266 and 267
gilt-edged security
section 153(1)
grossing up
section 998 of ITA 2007
group life policy (in Chapter 9 of Part 4)
section 480(2)
the guarantor (in Chapter 16A of Part 2)
section 225N(6)
herd (in Chapter 8 of Part 2)
section 112(1)
herd basis election (in Chapter 8 of Part 2)
section 111(1)
herd basis rules (in Chapter 8 of Part 2)
section 111(2)
higher rate
section 6(2) of ITA 2007 (as applied by section 989 of that Act)
houseboat
section 878(1)
in accordance with GAAP (in Part 3)
section 271B
income
section 878(1)
income arising under a settlement (in Chapter 5 of Part 5)
section 648
income arising under the settlement (in relation to a settlor) (in Chapter 5 of Part 5)
section 644(3)(b)
income period (in Chapter 2 of Part 7)
section 805(2) and (3)
individual's limit (in Chapter 1 of Part 7)
section 789
individual's limit (in Chapter 2 of Part 7)
section 808
individual's property allowance (in Chapter 2 of Part 6A
section 783BD
individual's trading allowance (in Chapter 1 of Part 6A)
section 783AD
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
institutional arrangement (in Chapter 4 of Part 6)
section 704(3)
insurance company (in Chapter 9 of Part 4)
section 545(1)
insurance year (in Chapter 9 of Part 4)
section 499(1), (3), (5)
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
interest
section 564M of ITA 2007
interest (in Chapter 4 of Part 6)
section 702(4)
international accounting standards
section 997 of ITA 2007
interest-bearing corporate security (for the purposes of Chapter 8 of Part 4)
section 452B
investment plan regulations (in Chapter 3 of Part 6)
section 694(2)
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
keeping a production herd (in Chapter 8 of Part 2)
section 111(4)
know-how (in Chapter 14 of Part 2)
section 192(1), (2)
know-how (in Chapter 2 of Part 5)
section 583(4), (5)
lease (in Part 3)
section 364(1)
letting (in Chapter 1 of Part 7)
section 802
life annuity (in Chapter 9 of Part 4)
section 473(2)
limited interest (for the purposes of Chapter 6 of Part 5)
section 650(2)
linked savings arrangement (in Chapter 4 of Part 6)
section 703(2)
local authority
section 999 of ITA 2007
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
market gardening
section 996(5) of ITA 2007
market value (in Chapter 8 of Part 4)
section 460(3)
market value (in Chapter 9 of Part 4)
section 545(1)
mature (in relation to female animals) (for the purposes of Chapter 8 of Part 2)
section 113(5)
members of a company (for all purposes in the Tax Acts)
section 863(2)(d)
members of a firm (for all purposes in the Income Tax Acts)
section 863(2)(b)
mineral lease or agreement (in Chapter 8 of Part 3)
section 341(1)
mineral royalties (in Chapter 8 of Part 3)
sections 341(2), 342, 343
miscellaneous income (in Chapter 1 of Part 6A)
section 783AB
mortgage (in the application of the Act to Scotland)
section 879(1)
national savings arrangement (in Chapter 4 of Part 6)
section 704(2)
non-charitable trust (in Chapter 9 of Part 4)
section 545(1)
non-trade business (in Chapter 3 of Part 5)
section 609(1)
non-UK resident (and references to a non-UK resident or a non-UK resident person)
section 989 of ITA 2007
normal self-assessment filing date
section 989 of ITA 2007
notice
section 989 of ITA 2007
oil (in Chapter 16A of Part 2)
section 225E
oil and gas exploration and appraisal
section 1003 of ITA 2007
oil extraction activities (in Chapter 16A of Part 2)
section 225A
oil field (in Chapter 16A of Part 2)
section 225E
oil rights (in Chapter 16A of Part 2)
section 225B
option (in Chapter 12 of Part 4)
section 558(2)
ordinary share capital
section 989 of ITA 2007
original master version (in Chapter 9 of Part 2)
section 132(1), (2)
OTA 1975 (in Chapter 16A of Part 2)
section 225E
. . .
. . .
. . .
. . .
overseas life assurance business (in Chapter 9 of Part 4)
section 476(3)
the overseas part
section 989 of ITA 2007
overseas property business
Chapter 2 of Part 3
overseas property income (in Chapter 11 of Part 3)
section 358
part surrender or assignment event (in Chapter 9 of Part 4)
section 491(4)
participator (in Chapter 16A of Part 2)
section 225E
patent rights (in Chapter 2 of Part 5)
section 587(4)
period of account
section 989 of ITA 2007
permanent establishment
Chapter 2 of Part 24 of CTA 2010 (as applied by section 989 of ITA 2007)
. . .
. . .
person creating trusts (for the purposes of Chapter 9 of Part 4)
section 465(6)
personal portfolio bond (in Chapter 9 of Part 4)
sections 516, 517
personal portfolio bond event (in Chapter 9 of Part 4)
section 491(4)
personal representatives
section 989 of ITA 2007
plan managers (in Chapter 3 of Part 6)
section 696(2)
policy (in Chapter 9 of Part 4)
section 545(1)
post-cessation receipt (in Part 2)
sections 246 and 247
post-cessation receipt (in Chapter 10 of Part 3)
sections 353 and 354
preliminary expenditure (in Chapter 9 of Part 2)
section 130(6)
premises (in Part 3)
section 364(2)
premium (in Chapter 4 of Part 3)
section 307(1), (3)
premium (in Chapter 9 of Part 4)
section 545(2)
the price (in relation to the exchange of know-how) (in Chapter 14 of Part 2)
section 192(6)
the price (in relation to the exchange of property) (in Chapter 2 of Part 5)
section 605(4)
proceeds of sale (in relation to the exchange of know-how) (in Chapter 14 of Part 2)
section 192(6)
proceeds of sale (in relation to the exchange of property) (in Chapter 2 of Part 5)
section 605(4)
production expenditure (in Chapter 9 of Part 2)
section 130(2)
production herd (in Chapter 8 of Part 2)
section 112(1), (2)
production herd (of the same class) (for the purposes of Chapter 8 of Part 2)
section 113(2)
profits from a trade, profession or vocation (for the purposes of Chapter 16 of Part 2)
section 221(4), (5)
profits or gains
section 989 of ITA 2007
any prohibitive rule (in Chapter 9 of Part 2)
section 130(7)
property business
section 263(6)
property comprised in a settlement (in relation to a settlor) (in Chapter 5 of Part 5)
section 644(3)(a)
property or rights held on trust or on trusts (in the application of the Act to Scotland)
section 1008(2) of ITA 2007
provider (in relation to a bank arrangement) (in Chapter 4 of Part 6)
section 704(4)(b)
provider (in relation to a building society arrangement) (in Chapter 4 of Part 6)
section 704(5)(b)
provider (in relation to a European authorised institution arrangement) (in Chapter 4 of Part 6)
section 704(6)
provides foster care (and related expressions) (in Chapter 2 of Part 7)
section 806
provides qualifying care (in Chapter 2 of Part 7)
section 805A
provides shared lives care (in Chapter 2 of Part 7)
section 806A
public body (in Chapter 2 of Part 5)
section 603(2)
purchased life annuity (in Chapter 7 of Part 4)
section 423
qualifying care receipts (in Chapter 2 of Part 7)
section 805
qualifying care relief (in Chapter 2 of Part 7)
section 803(1)
qualifying distribution
section 989 of ITA 2007
qualifying new resident
section 989 of ITA 2007 (and see section 845B of this Act)
qualifying policy
section 989 of ITA 2007
qualifying trade, profession or vocation (in Chapter 16 of Part 2)
section 221(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
receipt period (of a receipt) (for the purposes of Chapter 4 of Part 3)
sections 288(6), 296(3)
receipts and expenses (in the context of the calculation of the profits of a trade, profession or vocation or of a property business) (in the Income Tax Acts)
section 27 (including as applied by section 272)
recognised futures exchange
section 558(3)
recognised stock exchange
section 1005 of ITA 2007
reduction under section 288 by reference to a taxed receipt (in Chapter 4 of Part 3)
section 290(6)
reduction under section 37(2) or (3) of ICTA by reference to an amount chargeable on the superior interest (in Chapter 4 of Part 3)
section 297(2)
registered pension scheme
section 150(2) of FA 2004 (as applied by section 989 of ITA 2007)
related (in relation to a policy) (in Chapter 9 of Part 4)
section 491(6)
related transactions (in Chapter 12 of Part 4)
section 566
relevant allowance (in Chapter 1 of Part 7)
section 802
relevant balancing charge (in Chapter 1 of Part 7)
section 802
relevant foreign income
section 830
relevant income (in Chapter 1 of Part 6A)
section 783AC
the relevant participator (in Chapter 16A of Part 2)
section 225N(6)
relevant period (in Chapter 9 of Part 2)
section 133
the relevant profits (in Chapter 16 of Part 2)
section 221(1), (4), (5)
relevant property business (in Chapter 2 of Part 6A)
section 783BA
relevant property income (in Chapter 2 of Part 6A)
section 783BC
relevant telecommunication right (in Chapter 10 of Part 2)
section 146
relevant trade (in Chapter 1 of Part 6A)
section 783AA
relievable receipts (in Chapter 2 of Part 6A)
section 783BB
rent receivable for a UK electric-line wayleave (in Chapter 9 of Part 3)
section 345
rent receivable in connection with a UK section 12(4) concern (in Chapter 8 of Part 3)
section 336
rent (in Chapter 8 of Part 3)
section 336(3)
rent (in Chapter 9 of Part 3)
section 345(3)
rent-a-room receipts (in Chapter 1 of Part 7)
section 786
rent-a-room relief (in Chapter 1 of Part 7)
section 784
residence (in Chapter 1 of Part 7)
section 787
residence (in Chapter 2 of Part 7)
section 806B
the residuary income of the estate (for the purposes of Chapter 6 of Part 5)
section 666(1)
retail prices index
section 989 of ITA 2007
return from one or more disposals (in Chapter 12 of Part 4)
section 561(1)
reversion (in the application of Chapter 4 of Part 3 to Scotland)
section 307(3)
ring fence income (in Chapter 16A of Part 2)
section 225C
ring fence trade (in Chapter 16A of Part 2)
section 225D
sale of an animal (for the purposes of Chapter 8 of Part 2)
section 113(3)
sale of know-how (for purposes of Chapter 14 of Part 2)
sections 192(5)
sale of property (in Chapter 2 of Part 5)
sections 605(1), 606(1)
sale or transfer of trading stock (in Chapter 12 of Part 2)
section 174(3)
sale proceeds of an animal (for the purposes of Chapter 8 of Part 2)
section 113(4)
Scottish additional rate
section 6A of ITA 2007 (as applied by section 989 of that Act
Scottish basic rate
section 6A of ITA 2007 (as applied by section 989 of that Act
Scottish higher rate
section 6A of ITA 2007 (as applied by section 989 of that Act
Scottish taxpayer
section 989 of ITA 2007
. . .
. . .
. . .
. . .
settlement (in Chapter 5 of Part 5)
section 620
settlor (in Chapter 5 of Part 5)
section 620(1)
settlor (for the purposes of Chapter 9 of Part 4)
section 465(6)
share (in Chapter 8 of Part 4)
section 460(1)
share of residuary income of estate (for the purposes of Chapter 6 of Part 5)
section 667
short-term lease (in Chapter 4 of Part 3)
section 276(6)
split year
section 989 of ITA 2007
starting rate for savings
section 7 of ITA 2007 (as applied by section 989 of that Act)
starting rate limit for savings
section 12 of ITA 2007 (as applied by section 989 of that Act)
statutory insolvency arrangement (in Part 2)
section 259
stepchild
section 246 of the Civil Partnership Act 2004 (as applied by section 989 of ITA 2007)
stock dividend income (in Chapter 5 of Part 4)
section 409(2)
strip (in Chapter 8 of Part 4)
section 444
substantial part of a herd (for purposes of Chapter 8 of Part 2)
section 113(6)
surrender (in the application of the Act to Scotland)
section 1008(1) of ITA 2007
tax advantage (in Chapter 8 of Part 4)
section 460(2)
tax year
section 4(2) of ITA 2007 (as applied by section 989 of that Act)
the tax year 2005-06 etc.
section 4(4) of ITA 2007 (as applied by section 989 of that Act)
taxed lease (in Chapter 4 of Part 3)
section 287(4)
taxed receipt (in Chapter 4 of Part 3)
section 287(4)
taxpayer (in Chapter 16 of Part 2)
section 221(1)
the farmer (in Chapter 16ZA of Part 2)
section 225ZG
total compensation profit (in Chapter 16ZA of Part 2
section 225ZB
total income
section 23 of ITA 2007 (as applied by section 989 of that Act)
total qualifying care receipts (in Chapter 2 of Part 7)
section 807
total rent-a-room amount (in Chapter 1 of Part 7)
section 788
trade
section 989 of ITA 2007
trading stock (in relation to a trade) (in Chapter 11A of Part 2)
section 172A
trading stock (in relation to a trade) (in Chapter 12 of Part 2)
section 174
transfer of work in progress (in Chapter 12 of Part 2)
section 183(2)
trust rate
section 9(1) of ITA 2007 (as applied by section 989 of that Act)
trusts an individual created (for the purposes of Chapter 9 of Part 4)
section 465(6)
UK estate (in Chapter 6 of Part 5)
section 651(1)
the UK part
section 989 of ITA 2007
UK property business
Chapter 2 of Part 3
UK resident (and references to a UK resident or a UK resident person)
section 989 of ITA 2007
Ulster Savings Certificates
section 693(7)
unit holder
section 989 of ITA 2007
unit trust scheme
section 1007 of ITA 2007
United Kingdom
section 1013 of ITA 2007
unreduced amount (of a taxed receipt) (in Chapter 4 of Part 3)
sections 290(2) to (4), 296(4) to (6)
unused amount (of a taxed receipt) (for the purposes of Chapter 4 of Part 3)
section 290(1), (5)
venture capital trust
section 989 of ITA 2007
within the charge to tax
section 1009 of ITA 2007
woodlands
section 996(4) of ITA 2007
work in progress (in Chapter 12 of Part 2)
section 183(1)

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/4/part/2 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-4/part-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.