| accounting period | Chapter 2 of Part 2 of CTA 2009 |
| additional VAT liability | section 547(1) |
| additional VAT rebate | section 547(2) |
| . . . | . . . |
| adjusted net cost (in Chapter 6 of Part 10) | section 522 |
| . . . | . . . |
| AIA qualifying expenditure | section 38A |
| applicable CO2 emissions figure (in Part 2) | section 268C |
| approved body (in Part 10) | section 492 |
| assured tenancy | section 490(3) |
| available qualifying expenditure (in Part 2) | section 57 |
| available qualifying expenditure (in Part 7) | section 459 |
| available qualifying expenditure (in Part 8) | section 473 |
| . . . | . . . |
| balancing adjustment (in Part 3A) | section 360M |
| . . . | . . . |
| . . . | . . . |
| balancing adjustment (in Part 10) | section 513 |
| . . . | . . . |
| balancing event (in Part 3A) | section 360N |
| . . . | . . . |
| . . . | . . . |
| balancing event (in Part 10) | section 514 |
| basic life assurance and general annuity business | sections 57 and 67(5) of FA 2012 (as applied by section 141(2) of that Act) |
| body of persons | section 989 of ITA 2007 and section 1119 of CTA 2010 |
| . . . | . . . |
| . . . | . . . |
| capital expenditure | section 4 and (in Chapter 2 of Part 1)section 10(1) |
| capital sum | section 4 |
| car (in Part 2) | section 268A |
| the charge to corporation tax on income | section 2(3) of CTA 2009 (as applied by section 1119 of CTA 2010) |
| chargeable period | section 6 |
| . . . | . . . |
| connected persons (general meaning) | section 575 |
| connected persons (special extended meaning for certain purposes) | sections 156, 232, 246(2) and 266(5) |
| control | section 574 |
| the corporate partner calculation (in relation to a trade carried on by a Northern Ireland firm) | section 6D(3) |
| the Corporation Tax Acts | section 831(1) of ICTA |
| . . . | . . . |
| development and development order (in Part 5) | section 436 |
| disposal event (in Part 2) | section 60(2) |
| disposal event (in Chapter 3 of Part 6) | section 443(7) |
| disposal receipt (in Part 2) | section 60 |
| disposal receipt (in Part 5) | section 420 |
| disposal receipt (in Chapter 3 of Part 8) | section 476(1) |
| dredging | section 484(3), (4) |
| dual resident investing company | section 577(1) and section 949 of CTA 2010 |
| dwelling-house | section 531(1) |
| . . . | . . . |
| . . . | . . . |
| . . . | . . . |
| . . . | . . . |
| . . . | . . . |
| electrically-propelled (in Part 2) | section 268B |
| expenditure on the construction of a building (in Part 10) | section 493 |
| final chargeable period (in Part 2) | section 65 |
| final chargeable period (in Part 7) | section 457(5) |
| final chargeable period (in Part 8) | section 471(5) and (6) |
| first-year qualifying expenditure | Chapter 4 of Part 2 |
| fixture (in Part 2) | section 173(1) |
| . . . | . . . |
| . . . | . . . |
| . . . | . . . |
| . . . | . . . |
| general development order (in Part 5) | section 436 |
| . . . | . . . |
| . . . | . . . |
| hire car for a disabled person (in Part 2) | section 268D |
| I - E rules | section 70(1) and (2) of FA 2012 (as applied by section 141(2) of that Act) |
| income from patents (in Part 8) | section 483 and paragraph 101(5) of Schedule 3 |
| . . . | . . . |
| . . . | . . . |
| insurance company | section 65 of FA 2012 (as applied by section 141(2) of that Act |
| interest in an oil licence (in Chapter 3 of Part 12) | section 552(4) |
| investment company | section 130 of ICTA |
| investment asset (in relation to life assurance business) | section 545(2) |
| know-how (in Part 7) | section 452(2) |
| . . . | . . . |
| lease and related expressions (in Part 3A) | section 360Z4 |
| . . . | . . . |
| . . . | . . . |
| lease and related expressions (in Part 10) | section 531 |
| . . . | . . . |
| long-life asset (in Chapter 10 of Part 2) | section 91 |
| long-life asset expenditure (in ... Part 2) | section 90 |
| long-term business | section 63(1) of FA 2012 (as applied by section 141(2) of that Act) |
| market value | section 577(1) |
| mineral asset (in Part 5) | section 397 |
| mineral exploration and access (in Part 5) | section 396 |
| mineral extraction trade (in Part 5) | section 394(2) |
| mineral deposits (in Part 5) | section 394(3) |
| motor cycle (in Part 2) | section 268A |
| NI rate activity | section 6C |
| NIRE company | section 6A |
| non-BLAGAB long-term business | sections 66 and 67 of FA 2012 (as applied by section 141(2) of that Act) |
| normal time limit for amending a tax return | section 577(1) |
| Northern Ireland Chapter 6 firm | section 6B(3) |
| Northern Ireland Chapter 7 firm | section 6B(4) |
| Northern Ireland firm | section 6B(2) |
| an SME (Northern Ireland employer) company | section 6A |
| notice | section 577(1) |
| offshore installation (except in Chapter 13 of Part 2) | sections 1001 and 1002 of ITA 2007 and section 1132 of CTA 2010 |
| oil (in Chapter 3 of Part 12) | section 556(3) |
| oil licence (in Chapter 3 of Part 12) | section 552(1) |
| . . . | . . . |
| . . . | . . . |
| . . . | . . . |
| overseas property business | Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989 of ITA 2007) and Chapter 2 of Part 4 of CTA 2009 (as applied by section 1119 of CTA 2010) |
| partial depreciation subsidy | section 209 |
| patent rights (in Part 8) | section 464(2) |
| planning permission (in Part 5) | section 436 |
| . . . | . . . |
| proceeds from a balancing event (in Part 3A) | section 360O |
| . . . | . . . |
| . . . | . . . |
| proceeds from a balancing event (in Part 10) | section 515 |
| property business | section 577(1) |
| public body (in Chapter 1 of Part 11) | section 532(2) |
| qualifying activity (in Part 2) | Chapter 2 of Part 2 |
| qualifying building (in Part 3A) | section 360C |
| . . . | . . . |
| qualifying business premises (in Part 3A) | section 360D |
| qualifying dwelling-house (in Part 10) | section 490(2) and Chapter 4 of Part 10 |
| . . . | . . . |
| qualifying emissions certificate (in Part 2) | section 268C |
| qualifying expenditure (in Part 3A) | section 360B |
| qualifying expenditure attributable to a dwelling-house (in Part 10) | section 511 |
| . . . | . . . |
| qualifying hire car (in Part 2) | section 82 |
| . . . | . . . |
| qualifying non-trade expenditure (in Part 8) | section 469 |
| qualifying trade expenditure (in Part 8) | section 468 |
| . . . | . . . |
| qualifying trade (in Part 9) | section 484(2) |
| . . . | . . . |
| . . . | . . . |
| . . . | . . . |
| relevant cut-off (in Chapter 9 of Part 2) | section 86(3) |
| relevant interest (in Part 3A) | Chapter 4 of Part 3A |
| . . . | . . . |
| . . . | . . . |
| relevant interest (in Part 10) | Chapter 2 of Part 10 |
| relevant trade (in Part 6) | section 439(3) |
| research and development | section 437(2) and (3) |
| . . . | . . . |
| residue of qualifying expenditure (in Part 3A) | section 360K |
| . . . | . . . |
| . . . | . . . |
| residue of qualifying expenditure attributable to a dwelling-house (in Part 10) | section 512 |
| ring fence trade (in Chapter 13 of Part 2) | section 162(2) |
| sale | section 572(1) to (3) |
| sale, time of | section 572(4) |
| sale, transfers under Parts... 3A,... ... and 10 treated as | section 573 |
| sale, treated as occurring on successions, for purposes of Parts other than Parts 2, 6 and 10 | section 559 |
| . . . | . . . |
| short-life asset (in Part 2) | section 83 |
| source of mineral deposits (in Part 5) | section 394(5) |
| special leasing (in Part 2) | section 19 |
| special rate expenditure (in Part 2) | section 104A |
| special tax site | section 573A |
| tax | section 1119 of CTA 2010 |
| the Tax Acts | Schedule 1 to the Interpretation Act 1978 and section 831 of ICTA |
| tax advantage | section 577(4) |
| tax return | section 3(3) |
| tax year | section 4(2) of ITA 2007 (as applied by section 989 of that Act) |
| . . . | . . . |
| UK oil licence | section 552(2) |
| UK property business | ...Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989 of ITA 2007) and Chapter 2 of Part 4 of CTA 2009 (as applied by section 1119 of CTA 2010) |
| United Kingdom | section 1013 of ITA 2007 and section 1170 of CTA 2010 |
| unrelieved qualifying expenditure (in Part 2) | section 59 |
| unrelieved qualifying expenditure (in Part 5) | section 419 |
| unrelieved qualifying expenditure (in Part 7) | section 461 |
| unrelieved qualifying expenditure (in Part 8) | section 475 |
| within the charge to tax | section 1009 of ITA 2007 and section 1167 of CTA 2010 |
| . . . | . . . |
| writing-down period (in Part 9) | section 487(2) |
Solved