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Income Tax Act 2007
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- 06/04/2007- Amendment
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There are outstanding changes not yet made by the legislation.gov.uk editorial team to Income Tax Act 2007. Any changes that have already been made by the team appear in the content and are referenced with annotations.
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Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
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Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 24B inserted by 2023 c. 30 Sch. 2 para. 10(3)
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Section 1032
SCHEDULE 4U.K.Index of defined expressions
This schedule has no associated Explanatory Notes
| [F1accountancy rental earnings (in Part 11A) | section 614AB(1)] |
| [F1accountancy rental excess (in Chapter 2 of Part 11A) | section 614BH(1) to (4)] |
| [F1accountancy 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) |
| [F2accounts (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 |
| [F3acquisition value of a qualifying investment (in Chapter 3 of Part 8) | section 438A] |
| Act | section 1018 |
| [F4additional rate] | [F4section 6(2) (as applied by section 989)] |
| adjusted net income (in Chapters 2 and 3 of Part 3) | section 58 |
| [F5alternative finance arrangements (in Part 10A | section 564A(2)] |
| [F5alternative finance return (in Part 10A) | sections 564I to 564L] |
| arrangements (in Part 5) | section 257(1) |
| [F6arrangements (in Part 5A) | section 257HJ(1)] |
| arrangements (in Chapter 2 of Part 9) | section 465(8) |
| [F2arrangements (in Chapter 5B of Part 13) | section 809BZR] |
| [F7arrangements (in Chapter 5E of Part 13) | section 809EZE(1)] |
| [F8arrangements (in Chapter 8 of Part 13) | section 809ZR] |
| [F1asset (in Part 11A) | section 614DG] |
| [F1asset 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 |
| [F6associate (in Part 5A) | section 257HJ(1)] |
| associate (in Part 6) | section 253 (as applied by section 332) |
| associate (in Part 7) | section 381 |
| [F9associated (in Chapter 1 of Part 12A) | section 681AM] |
| [F9associates (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 [F10 10] (as applied by section 989) |
| beneficial entitlement (in Chapter 1 of Part 14) | section 822 |
| [F11beneficial 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) |
| F12. . . | F12. . . |
| 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) |
| [F6bonus shares (in Part 5A) | section 257HJ(1)] |
| bonus shares (in Part 7) | section 382(1) |
| [F11branch or agency (in Chapter 2B of Part 14) | section 835S(2)] |
| building society | section 989 |
| F13. . . | F13. . . |
| F14. . . | F14. . . |
| F14. . . | F14. . . |
| F14. . . | F14. . . |
| 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) |
| [F9capital 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 F15... | [F16paragraph 1 of Schedule 6 to FA 2010] |
| charity | [F17paragraph 1 of Schedule 6 to FA 2010] |
| charity (in Chapter 2 of Part 8) | [F17paragraph 1 of Schedule 6 to FA 2010] (and see also section 430) |
| charity (in Chapter 3 of Part 8) | [F17paragraph 1 of Schedule 6 to FA 2010] (and see also section 446) |
| [F8charity (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 |
| [F18close company (in Chapter 1 of Part 13) | section 713] |
| [F7collective 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) |
| [F19company (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) |
| [F20company UK REIT (in Chapter 4 of Part 11) | section 606(2)] |
| F21 . . . | F21. . . |
| F13. . . | F13. . . |
| compliance certificate (in Part 5) | section 204(1) |
| [F6compliance certificate (in Part 5A) | section 257EC(1)] |
| compliance statement (in Part 5) | section 205(1) |
| [F6compliance 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), [F22257HJ(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) |
| [F1cumulative accountancy rental excess (in Chapter 2 of Part 11A) | section 614BH(5)] |
| [F1cumulative accountancy rental excess (in Chapter 3 of Part 11A) | section 614BH(5), as it has effect as a result of section 614CD] |
| [F1cumulative normal rental excess (in Chapter 2 of Part 11A) | section 614BJ(5)] |
| [F1cumulative normal rental excess (in Chapter 3 of Part 11A) | section 614BJ(5), as it has effect as a result of section 614CD] |
| [F1the 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 |
| [F9deduction by way of relevant income tax relief (in Chapter 1 of Part 12A) | section 681AC(1)] |
| [F9deduction by way of relevant income tax relief (in Chapter 2 of Part 12A) | section 681BK] |
| [F9deduction by way of relevant tax relief (in Chapter 4 of Part 12A) | section 681DP] |
| F23. . . | F23. . . |
| F24. . . | F24. . . |
| F25. . . | F25. . . |
| [F26default additional rate | section 6C (as applied by section 989)] |
| [F26default basic rate | section 6C (as applied by section 989)] |
| [F26default 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 [F27and section 876]) | section 853 |
| [F19deposit-taking trade (in Chapter 3A of Part 14 | section 837B(3)] |
| director (in Part 5) | section 257(1) |
| [F6director (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) |
| [F7disguised fee (in Chapter 5E of Part 13) | section 809EZA(3)] |
| disposal (in Part 7) | section 379 |
| [F2disposal of an asset (in Chapter 5B of Part 13) | section 809BZS(3)] |
| disposal of shares (in Part 5) | section 254 |
| [F6disposal 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 |
| [F9dispositions 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 F28... | section 989 |
| F21. . . | F21. . . |
| F29. . . | F29. . . |
| dividends (in Chapter 1 of Part 13) | section 713 |
| [F30dividend additional rate] | [F30section 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) |
| [F8the 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) |
| [F31EIS original rate (in Part 5) | section 256A] |
| [F32EIS 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) |
| [F6EIS 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 [F33285(3A) and (3B)] |
| the [F3470%] 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) |
| [F7external investor (in Chapter 5E of Part 13) | section 809EZE(1)] |
| farming | section 996 |
| [F1finance 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 |
| [F1for accounting purposes (in Part 11A) | section 614DG] |
| F35. . . | F35. . . |
| F36. . . | F36. . . |
| F36. . . | F36. . . |
| F36. . . | F36. . . |
| 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 |
| F13. . . | F13. . . |
| F21. . . | F21. . . |
| gross amount (in Chapter 9 of Part 15) | section 589 (as applied by section 926(1)) |
| F37. . . | F37. . . |
| 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) |
| [F6group (in Part 5A) | section 257HJ(1)] |
| group (in Part 6) | section 332 |
| F13...) | F13. . . |
| F21. . . | F21. . . |
| group (in Chapter 9 of Part 15) | section 591(1) (as applied by section 926(1)) |
| group company (in Part 5) | section 257(1) |
| [F6group company (in Part 5A) | section 257HJ(1)] |
| group company (in Part 6) | section 332 |
| [F20group UK REIT (in Chapter 2 of Part 11) | section 591(1)] |
| F21. . . | F21. . . |
| [F20group 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) |
| [F38higher rate limit] | [F38section 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 [F39687] |
| [F11independent agent (in Chapter 2C of Part 14) | section 835Y] |
| the independent broker conditions (in Chapter 1 of Part 14) | section 817 |
| [F11the independent broker conditions (in Chapter 2B of Part 14) | section 835L] |
| the independent investment manager conditions (in Chapter 1 of Part 14) | section 818 |
| [F11the 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 |
| [F9interests 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 [F40and section 876]) | section 855(1) |
| [F7investment (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 |
| [F7investment management services (in Chapter 5E of Part 13) | section 809EZE(1)] |
| investment manager (in Chapter 1 of Part 14) | section 827(1) |
| [F11investment manager (in Chapter 2B of Part 14) | section 835S(3)] |
| [F7investment 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) |
| [F11investment transaction (in Chapter 2B of Part 14) | section 835S(4)] |
| [F7investment 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 |
| [F6issue of shares (in Part 5A) | section 257HI] |
| the issuing company (in Part 5) | section 157(1) |
| [F9lease (in Chapter 1 of Part 12A) | section 681AL(2)] |
| [F9lease (in Chapter 2 of Part 12A) | section 681BM(2), (3)] |
| [F9lease (in Chapter 3 of Part 12A) | section 681CF] |
| [F9lease (in Chapter 4 of Part 12A) | section 681DN] |
| [F1lease (in Part 11A) | section 614DG] |
| [F1the leasing arrangements (in Part 11A) | section 614DG] |
| [F1the lessee (in Part 11A) | section 614DG] |
| [F9lessee (in Chapter 2 of Part 12A) | section 681BM(4)] |
| [F1the lessor (in Part 11A) | section 614DG] |
| [F9lessor (in Chapter 2 of Part 12A) | section 681BM(4)] |
| limited partner (in Chapter 3 of Part 4) | section [F41103A] |
| [F9linked (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 |
| [F1major lump sum (in Part 11A) | section 614BC(5)] |
| manufactured dividend (in Chapter 2 of Part 11) | section 573(1)(a) |
| F13. . . | F13. . . |
| F21. . . | F21. . . |
| manufactured dividend (in Chapter 9 of Part 15) | section 573(1)(a) (as applied by section 926(1)) |
| F13. . . | F13. . . |
| manufactured interest (in Chapter 9 of Part 15) | section 578(1)(a) (as applied by section 926(1)) |
| F13. . . | F13. . . |
| manufactured overseas dividend (in Chapter 9 of Part 15) | section 581(1)(a) (as applied by section 926(1)) |
| market gardening | section 996 |
| [F7market value (in Chapter 5E of Part 13) | section 809EZE(1)] |
| [F6market 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) |
| [F6new 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 [F42103B] |
| 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 |
| [F1normal rent (in Part 11A) | section 614AA] |
| [F1normal rental excess (in Chapter 2 of Part 11A) | section 614BJ(1) to (4)] |
| [F1normal 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) |
| [F6ordinary 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 |
| F13. . . | F13. . . |
| F13. . . | F13. . . |
| [F43the overseas part] | [F43section 989] |
| overseas property business | Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989) |
| F13. . . | F13. . . |
| F13. . . | F13. . . |
| F13. . . | F13. . . |
| F13. . . | F13. . . |
| parent company (in Part 5) | section 257(1) |
| [F6parent company (in Part 5A) | section 257HJ(1)] |
| parent company (in Part 6) | section 332 |
| [F7participant (in Chapter 5E of Part 13) | section 809EZE(1)] |
| [F1pay (in Part 11A) | section 614DG] |
| payment (in Chapter 7 of Part 9) | section 493(5) |
| [F2payments in respect of an asset (in Chapter 5B of Part 13) | section 809BZS(4)] |
| [F6period 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 |
| [F1period of account (in Part 11A) | section 614DB(1) to (3)] |
| [F44permanent establishment (except in Part 5 and Chapter 4 of Part 6) | section 1007A |
| permanent establishment (in Part 5) | section 191A |
| [F6permanent 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 |
| [F2person involved in a relevant change (in Chapter 5B of Part 13) | section 809BZG(5)] |
| [F2person receiving an asset (in Chapter 5B of Part 13) | section 809BZS(2)] |
| personal representatives | section 989 |
| [F1post-25 November 1996 scheme (in Part 11A) | section 614D(1)(b)] |
| [F8potentially advantaged person (in Chapter 8 of Part 13) | section 809ZJ(5)] |
| [F1pre-26 November 1996 scheme (in Part 11A) | section 614D(1)(a)] |
| F13. . . | F13. . . |
| F13. . . | F13. . . |
| F21. . . | F21. . . |
| F13. . . | F13. . . |
| [F7profits (on investment made for purposes of investment scheme) (in Chapter 5E of Part 13) | section 809EZE(1)] |
| profits or gains | section 989 |
| property deriving its value from land (in Chapter 3 of Part 13) | section 772(2) |
| property investment LLP | section 1004 |
| property maintenance purpose (in Chapter 10 of Part 9) | section 507(2) |
| F13. . . | F13. . . |
| F21. . . | F21. . . |
| F13. . . | F13. . . |
| qualifying annual payment (in Chapter 6 of Part 15) | section 899 |
| qualifying business activity (in Part 5) | section 179 |
| [F6qualifying business activity (in Part 5A) | section 257HG] |
| qualifying certificate of deposit (in Part 15) | section 985 |
| qualifying company (in Part 5) | section 180 |
| F45. . . | F45. . . |
| qualifying donation (in Chapter 2 of Part 8) | section 416 |
| [F46qualifying film expenditure (in Chapter 3 of Part 4)] | [F46section 103D] |
| qualifying holding (in Chapter 3 of Part 6) | Chapter 4 of Part 6 |
| the [F4780%] 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 partnership (in Chapter 11 of Part 15) | section 932 |
| qualifying period (in Chapter 1 of Part 14) | section 820 |
| [F11qualifying 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 |
| [F6qualifying 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 |
| [F6qualifying 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) |
| F48. . . | F48. . . |
| F48. . . | F48. . . |
| registered pension scheme | section 150(2) of FA 2004 (as applied by section 989) |
| [F49registered society (in Chapter 6 of Part 4) | section 151(1)] |
| [F49registered 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 |
| F13. . . | F13. . . |
| [F1related period of account (in Part 11A) | section 614DB(5)] |
| [F1related tax year (in Part 11A) | section 614DB(4)] |
| [F9relevant asset (in Chapter 3 of Part 12A) | section 681CG] |
| [F9relevant asset (in Chapter 4 of Part 12A) | section 681DO] |
| [F2relevant 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) |
| [F9relevant deduction from earnings (in Chapter 1 of Part 12A) | section 681AC(2)] |
| relevant disregarded income (in Chapter 1 of Part 14) | section 821 |
| [F11relevant disregarded income (in Chapter 2B of Part 14) | section 835O(3)] |
| relevant foreign income | section 989 |
| the relevant holding (in Chapter 4 of Part 6) | section 286(1) |
| F50. . . | F50. . . |
| 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) |
| F13. . . | F13. . . |
| [F8relievable charity donation (in Chapter 8 of Part 13) | section 809ZI(1)] |
| [F1rent (in Part 11A) | section 614DG] |
| [F9rent (in Chapter 1 of Part 12A) | section 681AL(3), (4)] |
| [F9rent (in Chapter 2 of Part 12A) | section 681BM(5)] |
| [F1the rental earnings (in Part 11A) | section 614AC] |
| [F7repayment of, and return on, investment in certain investment schemes (in Chapter 5E of Part 13) | section 809EZE(4)] |
| F13. . . | F13. . . |
| F21. . . | F21. . . |
| [F6research and development (in Part 5A) | section 257HJ(1)] |
| retail prices index | section 989 |
| F13. . . | F13. . . |
| F51. . . | F51. . . |
| F52. . . | F52. . . |
| [F53savings additional rate | section 7A (as applied by section 989)] |
| [F54savings allowance | section 12B] |
| [F55savings basic rate | section 7A (as applied by section 989)] |
| [F55savings higher rate | section 7A (as applied by section 989)] |
| savings income | section 18 |
| [F54savings nil rate | section 7] |
| F56. . . | F56. . . |
| scheme administrator | section 989 |
| [F57Scottish basic rate] | [F57section [F58989 ]] |
| F56. . . | F56. . . |
| [F59Scottish intermediate rate | section 989] |
| [F60Scottish rate | section 989] |
| [F61Scottish rate resolution | section 989] |
| [F57Scottish taxpayer] | [F57section 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) |
| [F6SEIS (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) |
| [F62shares, stock or other securities included in the official UK list] | [F62section 1005] |
| [F62shares, stock or other securities listed on a recognised stock exchange] | [F62section 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) |
| [F6single 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) |
| [F43split year] | [F43section 989] |
| spouse (in Chapter 6 of Part 4) | section 151(1) |
| [F63starting rate for savings | section 7 |
| starting rate limit for savings | section 12] |
| F13. . . | F13. . . |
| 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) |
| [F7sum (in Chapter 5E of Part 13) | section 809EZB(3)] |
| [F1sum (in Part 11A) | section 614DG] |
| [F9sum obtained in respect of an interest in an asset (in Chapter 4 of Part 12A) | section 681DG] |
| [F9sum 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 |
| [F8tainted donation (in Chapter 8 of Part 13) | section 809ZJ] |
| F45. . . | F45. . . |
| 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)) |
| F13. . . | F13. . . |
| 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 [F64684(2)] |
| F13. . . | F13. . . |
| transfer (of securities) (in Part 12) | section 620 |
| transfer (in Chapter 2 of Part 13) | section 716(2) |
| [F65transfer (in Chapter 5A of Part 13)] | [F65Section 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 |
| [F66transfer taking place (in Chapter 5A of Part 13)] | [F66Section 809AZF(3)] |
| trust rate | section 9(1) (as applied by section 989) |
| the trustees of a settlement (in Part 9) | section 463 |
| [F2type 1 finance arrangement (in Chapter 5B of Part 13) | section 809BZA] |
| [F2type 2 finance arrangement (in Chapter 5B of Part 13) | section 809BZF] |
| [F2type 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 |
| F13. . . | F13. . . |
| F13. . . | F13. . . |
| [F43the UK part] | [F43section 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) |
| [F67Welsh additional rate | section 6B (as applied by section 989)] |
| [F67Welsh basic rate | section 6B (as applied by section 989)] |
| [F67Welsh higher rate | section 6B (as applied by section 989)] |
| [F67Welsh taxpayer | section 989] |
| [F19winding 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) |
Textual Amendments
F1Words 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)
F2Words 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)
F3Words 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
F4Words 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)
F5Words 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)
F6Sch. 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)
F7Words 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)
F8Words 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
F9Words 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)
F10Word 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)
F11Words 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)
F12Words 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)
F13Words in Sch. 4 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 32
F14Words 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)
F15Words 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
F16Words 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
F17Words 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
F18Words 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)
F19Words 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)
F20Words 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)
F21Words 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)
F22Words 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)
F23Words 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)
F24Words 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)
F25Words 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)
F26Words 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
F27Words 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)
F28Words 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)
F29Words 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)
F30Words 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)
F31Words 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
F32Words 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)
F33Words 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
F34Word 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
F35Words 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)
F36Words 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)
F37Words 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)
F38Words 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)
F39Word 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)
F40Words 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)
F41Word in Sch. 4 substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(a), 21
F42Word in Sch. 4 substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(b), 21
F43Words 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
F44Words 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
F45Words 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)
F46Words in Sch. 4 inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 20(c), 21
F47Word 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)
F48Words 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)
F49Words 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)
F50Words 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)
F51Sch. 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)
F52Sch. 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)
F53Words 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
F54Words 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)
F55Words 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
F56Words 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
F57Words 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
F58Word 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
F59Words 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)
F60Words 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
F61Words 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
F62Words in Sch. 4 inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 26 para. 12(15)
F63Words 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)
F64Word 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)
F65Words 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)
F66Words 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)
F67Words 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)
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