Schedule 4 | Abbreviations and defined expressions

From legislation.gov.uk

15 July 2026

Part 1Abbreviations of Acts^F1F2F3F4F5F6

Table
FA followed by a year	The Finance Act of that year
F(No.2)A followed by a year	The Finance (No.2) Act of that year.
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TMA 1970	The Taxes Management Act 1970 (c. 9)
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IHTA 1984	The Inheritance Tax Act 1984 (c. 51)
ICTA	The Income and Corporation Taxes Act 1988 (c. 1)
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TCGA 1992	The Taxation of Chargeable Gains Act 1992 (c. 12)
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VATA 1994	The Value Added Tax Act 1994 (c. 23)
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FISMA 2000	The Financial Services and Markets Act 2000 (c. 8)
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CAA 2001	The Capital Allowances Act 2001 (c. 2)
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ITEPA 2003	The Income Tax (Earnings and Pensions) Act 2003 (c. 1)
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ITA 2007	The Income Tax Act 2007
CTA 2009	The Corporation Tax Act 2009
CTA 2010	The Corporation Tax Act 2010
TIOPA 2010	The Taxation (International and Other Provisions) Act 2010

Part 2Index of expressions defined in this Act etc.^{F7F8F9F10F11F12F13F14F15F16F17F18F19F20F21F22F23F24F25F26F27F28F29F30F31F32F33F34F35F36F37F38F39F40F41F42F43F44F45F46F47F48F49F50F51F52F53F54F55F56F57F58F59F60F61F62F63F64F65F66F67F68F69F70F71F72F73F74F75F76F77F78F79F80F81F82F83F84F85F86F87F88F89F90F91F92F93F94F95F96F97F98F99F100F101F102F103F104F105F106}

Table
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
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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
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. . .	. . .
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)
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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)

Notes

F1
Words in Sch. 4 Pt. 1 inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 126(3)
F2
Words in Sch. 4 Pt. 1 omitted (21.7.2009) by Finance Act 2009 (c. 10), s. 126(4)
F3
Words in Sch. 4 Pt. 1 inserted (6.4.2007 with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 591 (with transitional provisions and savings in Sch. 2)
F4
Words in Sch. 4 Pt. 1 inserted (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. 647(2) (with Sch. 2 Pts. 1, 2)
F5
Words in Sch. 4 Pt. 1 inserted (1.4.2010) (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. 472(2) (with Sch. 2)
F6
Words in Sch. 4 Pt. 1 inserted (1.4.2010) (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. 325 (with Sch. 9 paras. 1-9, 22)
F7
Words in Sch. 4 Pt. 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. 191 (with Sch. 9 paras. 1-9, 22)
F8
Words in Sch. 4 Pt. 2 omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 29(a), 61(1)
F9
Words in Sch. 4 Pt. 2 substituted (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. 472(3)(a) (with Sch. 2)
F10
Words in Sch. 4 Pt. 2 inserted (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. 647(3)(a)(ii) (with Sch. 2 Pts. 1, 2)
F11
Words in Sch. 4 Pt. 2 inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 23(2)
F12
Words in Sch. 4 Pt. 2 inserted (1.3.2012) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 8 (with art. 9)
F13
Sch. 4 Pt. 2 Table: words in entry relating to "assignment (in the application of the Act to Scotland)" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(2) (with transitional provisions and savings in Sch. 2)
F14
Sch. 4 Pt. 2 Table: words in entry relating to "authorised unit trust" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(3) (with transitional provisions and savings in Sch. 2)
F15
Sch. 4 Pt. 2 Table: words in entry relating to "basic rate" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(4) (with transitional provisions and savings in Sch. 2)
F16
Sch. 4 Pt. 2 Table: entry relating to "the Board of Inland Revenue" repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 52, 53(1), Sch. 4 para. 134(2), Sch. 5
F17
Sch. 4 Pt. 2 Table: words in entry relating to "body of persons" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(5) (with transitional provisions and savings in Sch. 2)
F18
Words in Sch. 4 Pt. 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. 472(3)(d) (with Sch. 2)
F19
Sch. 4 Pt. 2 Table: words in entry relating to "building society" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(6) (with transitional provisions and savings in Sch. 2)
F20
Sch. 4 Pt. 2 Table: words in entry relating to "capital allowance" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(7) (with transitional provisions and savings in Sch. 2)
F21
Words in Sch. 4 Pt. 2 inserted (with effect in accordance with Sch. 4 para. 56 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 53
F22
Words in Sch. 4 Pt. 2 substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 10 paras. 35, 47 (with Sch. 10 paras. 48-50)
F23
Words in Sch. 4 Pt. 2 inserted (16.11.2017) (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 41
F24
Sch. 4 Pt. 2 Table: entry relating to "chargeable period" repealed (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1031, 1034, Sch. 1 para. 592(8), Sch. 3 Pt. 1 (with transitional provisions and savings in Sch. 2)
F25
Words in Sch. 4 Pt. 2 omitted (with effect in accordance with art. 15 of the commencing S.I.) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 21(5)(a)(i), 34(2); S.I. 2012/736, art. 15
F26
Words in Sch. 4 Pt. 2 substituted (with effect in accordance with art. 15 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 21(5)(a)(ii), 34(2); S.I. 2012/736, art. 15
F27
Words in Sch. 4 Pt. 2 substituted (with effect in accordance with art. 15 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 21(5)(b), 34(2); S.I. 2012/736, art. 15
F28
Sch. 4 Pt. 2 Table: entry relating to "child" repealed (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1031, 1034, Sch. 1 para. 592(10), Sch. 3 Pt. 1 (with transitional provisions and savings in Sch. 2)
F29
Words in Sch. 4 Pt. 2 substituted (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. 472(3)(b) (with Sch. 2)
F30
Words in Sch. 4 Pt. 2 omitted (for the purposes of income tax in relation to the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 2(10), 12(1) (with Sch. 5 paras. 15, 18(4), 19)
F31
Sch. 4 Pt. 2 Table: words in entry relating to "company" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(11) (with transitional provisions and savings in Sch. 2)
F32
Sch. 4 Pt. 2 Table: words in entry relating to "connected" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(12) (with transitional provisions and savings in Sch. 2)
F33
Sch. 4 Pt. 2 Table: words in entry relating to "control" repealed (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1031, 1034, Sch. 1 para. 592(13)(a), Sch. 3 Pt. 1 (with transitional provisions and savings in Sch. 2)
F34
Sch. 4 Pt. 2 Table: words in entry relating to "control" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(13)(b) (with transitional provisions and savings in Sch. 2)
F35
Sch. 4 Pt. 2 Table: entry relating to ss. 452C and 452D inserted (retrospectively) by Finance (No. 2) Act 2005 (c. 22), s. 39, Sch. 7 para. 25(9)(10)
F36
Sch. 4 Pt. 2 Table:.entry relating to s. 452E inserted (retrospectively) by Finance (No. 2) Act 2005 (c. 22), s. 39, Sch. 7 para. 25(9)(10)
F37
Sch. 4 Pt. 2 Table: words in entry relating to "distribution" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(14) (with transitional provisions and savings in Sch. 2)
F38
Words in Sch. 4 Pt. 2 inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 23(3)
F39
Sch. 4 Pt. 2 Table: words in entry relating to "the dividend ordinary rate" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(15) (with transitional provisions and savings in Sch. 2)
F40
Sch. 4 Pt. 2 Table: words in entry relating to "the dividend trust rate" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(16) (with transitional provisions and savings in Sch. 2)
F41
Sch. 4 Pt. 2 Table: words in entry relating to "the dividend upper rate" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(17) (with transitional provisions and savings in Sch. 2)
F42
Sch. 4 Pt. 2 Table: words in entry relating to "estate in land (in relation to any land in Scotland)" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(18) (with transitional provisions and savings in Sch. 2)
F43
Sch. 4 Pt. 2 Table: words in entry relating to "farming" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(19) (with transitional provisions and savings in Sch. 2)
F44
Sch. 4 Pt. 2 Table: words in entry relating to "for accounting purposes" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(20) (with transitional provisions and savings in Sch. 2)
F45
Words in Sch. 4 Pt. 2 Table inserted (18.3.2026) by Finance Act 2026 (c. 11), Sch. 3 para. 7(3)
F46
Sch. 4 Pt. 2 Table: words in entry relating to "forestry" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(21) (with transitional provisions and savings in Sch. 2)
F47
Sch. 4 Pt. 2 entries omitted (with effect in accordance with Sch. 1 para. 36 of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 35(a) (with Sch. 1 para. 37)
F48
Words 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. 13(6)
F49
Sch. 4 Pt. 2 Table: words in entry relating to "generally accepted accounting practice" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(22) (with transitional provisions and savings in Sch. 2)
F50
Sch. 4 Pt. 2 Table: words in entry relating to "grossing up" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(23) (with transitional provisions and savings in Sch. 2)
F51
Sch. 4 Pt. 2 Table: words in entry relating to "higher rate" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(24) (with transitional provisions and savings in Sch. 2)
F52
Words in Sch. 4 Pt. 2 inserted (16.11.2017) (with effect in accordance with Sch. 3 para. 13 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 3 para. 11(a)
F53
Sch. 4 Pt. 2 Table: entry relating to "the Inland Revenue" repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 52, 53(1), Sch. 4 para. 134(2), Sch. 5
F54
Sch. 4 Pt. 2 Table: entry relating to "interest" repealed (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1031, 1034, Sch. 1 para. 592(25), Sch. 3 Pt. 1 (with transitional provisions and savings in Sch. 2)
F55
Words in Sch. 4 Pt. 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. 212 (with Sch. 9 paras. 1-9, 22)
F56
Sch. 4 Pt. 2 Table: words in entry relating to "international accounting standards" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(26) (with transitional provisions and savings in Sch. 2)
F57
Sch. 4 Pt. 2 Table: entry relating to s. 452B inserted (retrospectively) by Finance (No. 2) Act 2005 (c. 22), s. 39, Sch. 7 para. 25(9)(10)
F58
Sch. 4 Pt. 2 Table: entry relating to "investment trust" repealed (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1031, 1034, Sch. 1 para. 592(27), Sch. 3 Pt. 1 (with transitional provisions and savings in Sch. 2)
F59
Sch. 4 Pt. 2 Table: words in entry relating to "local authority" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(28) (with transitional provisions and savings in Sch. 2)
F60
Sch. 4 Pt. 2 Table: entry relating to "lower rate" repealed (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1031, 1034, Sch. 1 para. 592(29), Sch. 3 Pt. 1 (with transitional provisions and savings in Sch. 2)
F61
Sch. 4 Pt. 2 Table: words in entry relating to "market gardening" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(30) (with transitional provisions and savings in Sch. 2)
F62
Sch. 4 Pt. 2 Table: words in entry relating to "non-UK resident" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(31) (with transitional provisions and savings in Sch. 2)
F63
Sch. 4 Pt. 2 Table: words in entry relating to "normal self-assessment filing date" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(32) (with transitional provisions and savings in Sch. 2)
F64
Sch. 4 Pt. 2 Table: words in entry relating to "notice" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(33) (with transitional provisions and savings in Sch. 2)
F65
Sch. 4 Pt. 2 Table: words in entry relating to "oil and gas exploration and appraisal" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(34) (with transitional provisions and savings in Sch. 2)
F66
Sch. 4 Pt. 2 Table: words in entry relating to "ordinary share capital" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(35) (with transitional provisions and savings in Sch. 2)
F67
Words in Sch. 4 Pt. 2 omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 29(b), 61(1)
F68
Words in Sch. 4 Pt. 2 omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 29(c), 61(1)
F69
Words in Sch. 4 Pt. 2 inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 106
F70
Sch. 4 Pt. 2 Table: words in entry relating to "period of account" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(36) (with transitional provisions and savings in Sch. 2)
F71
Sch. 4 Pt. 2 Table: words in entry relating to "permanent establishment" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(37) (with transitional provisions and savings in Sch. 2)
F72
Words in Sch. 4 Pt. 2 substituted (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. 472(3)(c) (with Sch. 2)
F73
Sch. 4 Pt. 2 entry omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 73
F74
Sch. 4 Pt. 2 Table: words in entry relating to "personal representatives" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(38) (with transitional provisions and savings in Sch. 2)
F75
Sch. 4 Pt. 2 Table: words in entry relating to "profits or gains" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(39) (with transitional provisions and savings in Sch. 2)
F76
Sch. 4 Pt. 2 Table: words in entry relating to "property or rights held on trust or on trusts (in the application of the Act to Scotland)" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(40) (with transitional provisions and savings in Sch. 2)
F77
Words in Sch. 4 Pt. 2 inserted (16.12.2010) (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 35(b) (with Sch. 1 para. 37)
F78
Words in Sch. 4 Pt. 2 inserted (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 35(c) (with Sch. 1 para. 37)
F79
Sch. 4 Pt. 2 Table: words in entry relating to "qualifying distribution" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(41) (with transitional provisions and savings in Sch. 2)
F80
Sch. 4 Pt. 2 Table: words in entry relating to "qualifying policy" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(42) (with transitional provisions and savings in Sch. 2)
F81
Sch. 4 Pt. 2 Table: entry relating to "the rate applicable to trusts" repealed (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1031, 1034, Sch. 1 para. 592(43), Sch. 3 Pt. 1 (with transitional provisions and savings in Sch. 2)
F82
Sch. 4 Pt. 2 Table: words in entry relating to "recognised stock exchange" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(44) (with transitional provisions and savings in Sch. 2)
F83
Sch. 4 Pt. 2 Table: words in entry relating to "registered pension scheme" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(45) (with transitional provisions and savings in Sch. 2)
F84
Words in Sch. 4 Pt. 2 inserted (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 35(d) (with Sch. 1 para. 37)
F85
Sch. 4 Pt. 2 Table: words in entry relating to "retail prices index" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(46) (with transitional provisions and savings in Sch. 2)
F86
Words in Sch. 4 Pt. 2 inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Scottish Rate of Income Tax (Consequential Amendments) Order 2015 (S.I. 2015/1810), arts. 1(1), 12
F87
Sch. 4 entry omitted (with effect in accordance with Sch. 1 para. 65 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 1 para. 63(3)
F88
Sch. 4 Pt. 2 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. 647(3)(b), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F89
Sch. 4 entry substituted (with effect in accordance with Sch. 1 para. 65 of the amending Act) by Finance Act 2008 (c. 9), Sch. 1 para. 63(2)
F90
Sch. 4 Pt. 2 Table: entry relating to "stepchild" inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1, 200
F91
Sch. 4 Pt. 2 Table: words in entry relating to "stepchild" substituted (with effect as stated in s. 1034(1) of the amending Act), by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(50) (with transitional provisions and savings in Sch. 2)
F92
Sch. 4 Pt. 2 Table: words in entry relating to "surrender (in the application of the Act to Scotland)" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(51) (with transitional provisions and savings in Sch. 2)
F93
Sch. 4 Pt. 2 Table: words in entry relating to "tax year" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(52) (with transitional provisions and savings in Sch. 2)
F94
Sch. 4 Pt. 2 Table: words in entry relating to "the tax year 2005-06 etc" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(53) (with transitional provisions and savings in Sch. 2)
F95
Sch. 4 Pt. 2 Table: words in entry relating to "total income" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(54) (with transitional provisions and savings in Sch. 2)
F96
Words in Sch. 4 Pt. 2 substituted (16.12.2010) (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 35(e) (with Sch. 1 para. 37)
F97
Sch. 4 Pt. 2 Table: words in entry relating to "trade" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(55) (with transitional provisions and savings in Sch. 2)
F98
Words in Sch. 4 Pt. 2 inserted (with effect in accordance with s. 37(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 15 para. 4
F99
Sch. 4 Pt. 2 Table: entry relating to "trust rate" inserted (6.4.2007 with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(56) (with transitional provisions and savings in Sch. 2)
F100
Sch. 4 Pt. 2 Table: words in entry relating to "UK resident" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(57) (with transitional provisions and savings in Sch. 2)
F101
Sch. 4 Pt. 2 Table: words in entry relating to "unit holder" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(58) (with transitional provisions and savings in Sch. 2)
F102
Sch. 4 Pt. 2 Table: words in entry relating to "unit trust scheme" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(59) (with transitional provisions and savings in Sch. 2)
F103
Sch. 4 Pt. 2 Table: words in entry relating to "United Kingdom" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(60) (with transitional provisions and savings in Sch. 2)
F104
Sch. 4 Pt. 2 Table: words in entry relating to "venture capital trust" substituted (6.4.2007 with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(61) (with transitional provisions and savings in Sch. 2)
F105
Sch. 4 Pt. 2 Table: words in entry relating to "within the charge to tax" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(62) (with transitional provisions and savings in Sch. 2)
F106
Sch. 4 Pt. 2 Table: words in entry relating to "woodlands" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(63) (with transitional provisions and savings in Sch. 2)

Part 1Abbreviations of ActsF1F2F3F4F5F6

Part 1Abbreviations of Acts^F1F2F3F4F5F6