Schedule 4 | Index of defined expressions F1F2F3F4F5F6F7F8F9F10F11F12F13F14F15F16F17F18F19F20F21F22F23F24F25F26F27F28F29F30F31F32F33F34F35F36F37F38F39F40F41F42F43F44F45F46F47F48F49F50F51F52F53F54F55F56F57F58F59F60F61F62F63F64F65F66F67F68F69F70
From legislation.gov.uk
16 September 2026
| accountancy rental earnings (in Part 11A) | section 614AB(1) |
| accountancy rental excess (in Chapter 2 of Part 11A) | section 614BH(1) to (4) |
| accountancy 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) |
| accounts (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 |
| acquisition value of a qualifying investment (in Chapter 3 of Part 8) | section 438A |
| Act | section 1018 |
| additional rate | section 6(2) (as applied by section 989) |
| adjusted net income (in Chapters 2 and 3 of Part 3) | section 58 |
| alternative finance arrangements (in Part 10A | section 564A(2) |
| alternative finance return (in Part 10A) | sections 564I to 564L |
| arrangements (in Part 5) | section 257(1) |
| arrangements (in Part 5A) | section 257HJ(1) |
| arrangements (in Chapter 2 of Part 9) | section 465(8) |
| arrangements (in Chapter 5B of Part 13) | section 809BZR |
| arrangements (in Chapter 5E of Part 13) | section 809EZE(1) |
| arrangements (in Chapter 8 of Part 13) | section 809ZR |
| asset (in Part 11A) | section 614DG |
| asset 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 |
| associate (in Part 5A) | section 257HJ(1) |
| associate (in Part 6) | section 253 (as applied by section 332) |
| associate (in Part 7) | section 381 |
| associated (in Chapter 1 of Part 12A) | section 681AM |
| associates (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 10 (as applied by section 989) |
| beneficial entitlement (in Chapter 1 of Part 14) | section 822 |
| beneficial 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) |
| . . . | . . . |
| 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) |
| bonus shares (in Part 5A) | section 257HJ(1) |
| bonus shares (in Part 7) | section 382(1) |
| branch or agency (in Chapter 2B of Part 14) | section 835S(2) |
| building society | section 989 |
| . . . | . . . |
| . . . | . . . |
| . . . | . . . |
| . . . | . . . |
| 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) |
| capital 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 ... | paragraph 1 of Schedule 6 to FA 2010 |
| charity | paragraph 1 of Schedule 6 to FA 2010 |
| charity (in Chapter 2 of Part 8) | paragraph 1 of Schedule 6 to FA 2010 (and see also section 430) |
| charity (in Chapter 3 of Part 8) | paragraph 1 of Schedule 6 to FA 2010 (and see also section 446) |
| charity (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 |
| close company (in Chapter 1 of Part 13) | section 713 |
| collective 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) |
| company (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) |
| company UK REIT (in Chapter 4 of Part 11) | section 606(2) |
| . . . | . . . |
| . . . | . . . |
| compliance certificate (in Part 5) | section 204(1) |
| compliance certificate (in Part 5A) | section 257EC(1) |
| compliance statement (in Part 5) | section 205(1) |
| compliance 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), 257HJ(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) |
| cumulative accountancy rental excess (in Chapter 2 of Part 11A) | section 614BH(5) |
| cumulative accountancy rental excess (in Chapter 3 of Part 11A) | section 614BH(5), as it has effect as a result of section 614CD |
| cumulative normal rental excess (in Chapter 2 of Part 11A) | section 614BJ(5) |
| cumulative normal rental excess (in Chapter 3 of Part 11A) | section 614BJ(5), as it has effect as a result of section 614CD |
| the 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 |
| deduction by way of relevant income tax relief (in Chapter 1 of Part 12A) | section 681AC(1) |
| deduction by way of relevant income tax relief (in Chapter 2 of Part 12A) | section 681BK |
| deduction by way of relevant tax relief (in Chapter 4 of Part 12A) | section 681DP |
| . . . | . . . |
| . . . | . . . |
| . . . | . . . |
| default additional rate | section 6C (as applied by section 989) |
| default basic rate | section 6C (as applied by section 989) |
| default 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 and section 876) | section 853 |
| deposit-taking trade (in Chapter 3A of Part 14 | section 837B(3) |
| director (in Part 5) | section 257(1) |
| director (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) |
| disguised fee (in Chapter 5E of Part 13) | section 809EZA(3) |
| disposal (in Part 7) | section 379 |
| disposal of an asset (in Chapter 5B of Part 13) | section 809BZS(3) |
| disposal of shares (in Part 5) | section 254 |
| disposal 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 |
| dispositions 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 ... | section 989 |
| . . . | . . . |
| . . . | . . . |
| dividends (in Chapter 1 of Part 13) | section 713 |
| dividend additional rate | section 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) |
| the 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) |
| EIS original rate (in Part 5) | section 256A |
| EIS 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) |
| EIS 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 285(3A) and (3B) |
| the 70% 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) |
| external investor (in Chapter 5E of Part 13) | section 809EZE(1) |
| farming | section 996 |
| finance 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 |
| for accounting purposes (in Part 11A) | section 614DG |
| foreign employment election | section 989 (and see section 41M of ITEPA 2003) |
| foreign gain claim | section 989 (and see paragraph 1 of Schedule D1 to TCGA 1992) |
| foreign income claim | section 989 (and see section 845A of ITTOIA 2005) |
| . . . | . . . |
| . . . | . . . |
| 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 |
| . . . | . . . |
| . . . | . . . |
| gross amount (in Chapter 9 of Part 15) | section 589 (as applied by section 926(1)) |
| . . . | . . . |
| 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) |
| group (in Part 5A) | section 257HJ(1) |
| group (in Part 6) | section 332 |
| ...) | . . . |
| . . . | . . . |
| group (in Chapter 9 of Part 15) | section 591(1) (as applied by section 926(1)) |
| group company (in Part 5) | section 257(1) |
| group company (in Part 5A) | section 257HJ(1) |
| group company (in Part 6) | section 332 |
| group UK REIT (in Chapter 2 of Part 11) | section 591(1) |
| . . . | . . . |
| group 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) |
| higher rate limit | section 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 687 |
| independent agent (in Chapter 2C of Part 14) | section 835Y |
| the independent broker conditions (in Chapter 1 of Part 14) | section 817 |
| the independent broker conditions (in Chapter 2B of Part 14) | section 835L |
| the independent investment manager conditions (in Chapter 1 of Part 14) | section 818 |
| the 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 |
| interests 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 and section 876) | section 855(1) |
| investment (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 |
| investment management services (in Chapter 5E of Part 13) | section 809EZE(1) |
| investment manager (in Chapter 1 of Part 14) | section 827(1) |
| investment manager (in Chapter 2B of Part 14) | section 835S(3) |
| investment 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) |
| investment transaction (in Chapter 2B of Part 14) | section 835S(4) |
| investment 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 |
| issue of shares (in Part 5A) | section 257HI |
| the issuing company (in Part 5) | section 157(1) |
| lease (in Chapter 1 of Part 12A) | section 681AL(2) |
| lease (in Chapter 2 of Part 12A) | section 681BM(2), (3) |
| lease (in Chapter 3 of Part 12A) | section 681CF |
| lease (in Chapter 4 of Part 12A) | section 681DN |
| lease (in Part 11A) | section 614DG |
| the leasing arrangements (in Part 11A) | section 614DG |
| the lessee (in Part 11A) | section 614DG |
| lessee (in Chapter 2 of Part 12A) | section 681BM(4) |
| the lessor (in Part 11A) | section 614DG |
| lessor (in Chapter 2 of Part 12A) | section 681BM(4) |
| limited partner (in Chapter 3 of Part 4) | section 103A |
| linked (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 |
| major lump sum (in Part 11A) | section 614BC(5) |
| manufactured dividend (in Chapter 2 of Part 11) | section 573(1)(a) |
| . . . | . . . |
| . . . | . . . |
| manufactured dividend (in Chapter 9 of Part 15) | section 573(1)(a) (as applied by section 926(1)) |
| . . . | . . . |
| manufactured interest (in Chapter 9 of Part 15) | section 578(1)(a) (as applied by section 926(1)) |
| . . . | . . . |
| manufactured overseas dividend (in Chapter 9 of Part 15) | section 581(1)(a) (as applied by section 926(1)) |
| market gardening | section 996 |
| market value (in Chapter 5E of Part 13) | section 809EZE(1) |
| market 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) |
| new 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 103B |
| 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 |
| normal rent (in Part 11A) | section 614AA |
| normal rental excess (in Chapter 2 of Part 11A) | section 614BJ(1) to (4) |
| normal 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) |
| ordinary 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 |
| . . . | . . . |
| . . . | . . . |
| the overseas part | section 989 |
| overseas property business | Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989) |
| . . . | . . . |
| . . . | . . . |
| . . . | . . . |
| . . . | . . . |
| parent company (in Part 5) | section 257(1) |
| parent company (in Part 5A) | section 257HJ(1) |
| parent company (in Part 6) | section 332 |
| participant (in Chapter 5E of Part 13) | section 809EZE(1) |
| pay (in Part 11A) | section 614DG |
| payment (in Chapter 7 of Part 9) | section 493(5) |
| payments in respect of an asset (in Chapter 5B of Part 13) | section 809BZS(4) |
| period 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 |
| period of account (in Part 11A) | section 614DB(1) to (3) |
| permanent establishment (except in Part 5 and Chapter 4 of Part 6) | section 1007A |
| permanent establishment (in Part 5) | section 191A |
| permanent 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 |
| person involved in a relevant change (in Chapter 5B of Part 13) | section 809BZG(5) |
| person receiving an asset (in Chapter 5B of Part 13) | section 809BZS(2) |
| personal representatives | section 989 |
| post-25 November 1996 scheme (in Part 11A) | section 614D(1)(b) |
| . . . | . . . |
| pre-26 November 1996 scheme (in Part 11A) | section 614D(1)(a) |
| . . . | . . . |
| . . . | . . . |
| . . . | . . . |
| . . . | . . . |
| profits (on investment made for purposes of investment scheme) (in Chapter 5E of Part 13) | section 809EZE(1) |
| profits or gains | section 989 |
| property additional rate | section 6D (as applied by section 989) |
| property basic rate | section 6D (as applied by section 989) |
| property deriving its value from land (in Chapter 3 of Part 13) | section 772(2) |
| property higher rate | section 6D (as applied by section 989) |
| property income | section 17A (as applied by section 989) |
| property investment LLP | section 1004 |
| property maintenance purpose (in Chapter 10 of Part 9) | section 507(2) |
| property trust rate | section 9(1A) (as applied by section 989) |
| . . . | . . . |
| . . . | . . . |
| . . . | . . . |
| qualifying annual payment (in Chapter 6 of Part 15) | section 899 |
| qualifying business activity (in Part 5) | section 179 |
| qualifying business activity (in Part 5A) | section 257HG |
| qualifying certificate of deposit (in Part 15) | section 985 |
| qualifying company (in Part 5) | section 180 |
| . . . | . . . |
| qualifying donation (in Chapter 2 of Part 8) | section 416 |
| qualifying film expenditure (in Chapter 3 of Part 4) | section 103D |
| qualifying holding (in Chapter 3 of Part 6) | Chapter 4 of Part 6 |
| the 80% 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 new resident | section 989 (and see section 845B of ITTOIA 2005) |
| qualifying partnership (in Chapter 11 of Part 15) | section 932 |
| qualifying period (in Chapter 1 of Part 14) | section 820 |
| qualifying 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 |
| qualifying 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 |
| qualifying 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) |
| . . . | . . . |
| . . . | . . . |
| registered pension scheme | section 150(2) of FA 2004 (as applied by section 989) |
| registered society (in Chapter 6 of Part 4) | section 151(1) |
| registered 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 |
| . . . | . . . |
| related period of account (in Part 11A) | section 614DB(5) |
| related tax year (in Part 11A) | section 614DB(4) |
| relevant asset (in Chapter 3 of Part 12A) | section 681CG |
| relevant asset (in Chapter 4 of Part 12A) | section 681DO |
| relevant 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) |
| relevant deduction from earnings (in Chapter 1 of Part 12A) | section 681AC(2) |
| . . . | . . . |
| relevant foreign income | section 989 |
| the relevant holding (in Chapter 4 of Part 6) | section 286(1) |
| . . . | . . . |
| 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) |
| . . . | . . . |
| relievable charity donation (in Chapter 8 of Part 13) | section 809ZI(1) |
| rent (in Part 11A) | section 614DG |
| rent (in Chapter 1 of Part 12A) | section 681AL(3), (4) |
| rent (in Chapter 2 of Part 12A) | section 681BM(5) |
| the rental earnings (in Part 11A) | section 614AC |
| repayment of, and return on, investment in certain investment schemes (in Chapter 5E of Part 13) | section 809EZE(4) |
| . . . | . . . |
| . . . | . . . |
| research and development (in Part 5A) | section 257HJ(1) |
| retail prices index | section 989 |
| . . . | . . . |
| . . . | . . . |
| . . . | . . . |
| savings additional rate | section 7A (as applied by section 989) |
| savings allowance | section 12B |
| savings basic rate | section 7A (as applied by section 989) |
| savings higher rate | section 7A (as applied by section 989) |
| savings income | section 18 |
| savings nil rate | section 7 |
| savings trust rate | section 9(1B) (as applied by section 989) |
| . . . | . . . |
| scheme administrator | section 989 |
| Scottish basic rate | section 989 |
| . . . | . . . |
| Scottish intermediate rate | section 989 |
| Scottish rate | section 989 |
| Scottish rate resolution | section 989 |
| Scottish taxpayer | section 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) |
| SEIS (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) |
| shares, stock or other securities included in the official UK list | section 1005 |
| shares, stock or other securities listed on a recognised stock exchange | section 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) |
| single 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) |
| split year | section 989 |
| spouse (in Chapter 6 of Part 4) | section 151(1) |
| starting rate for savings | section 7 |
| starting rate limit for savings | section 12 |
| . . . | . . . |
| 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) |
| sum (in Chapter 5E of Part 13) | section 809EZB(3) |
| sum (in Part 11A) | section 614DG |
| sum obtained in respect of an interest in an asset (in Chapter 4 of Part 12A) | section 681DG |
| sum 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 |
| tainted donation (in Chapter 8 of Part 13) | section 809ZJ |
| . . . | . . . |
| 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)) |
| . . . | . . . |
| 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 684(2) |
| . . . | . . . |
| transfer (of securities) (in Part 12) | section 620 |
| transfer (in Chapter 2 of Part 13) | section 716(2) |
| transfer (in Chapter 5A of Part 13) | Section 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 |
| transfer taking place (in Chapter 5A of Part 13) | Section 809AZF(3) |
| trust rate | section 9(1) (as applied by section 989) |
| the trustees of a settlement (in Part 9) | section 463 |
| type 1 finance arrangement (in Chapter 5B of Part 13) | section 809BZA |
| type 2 finance arrangement (in Chapter 5B of Part 13) | section 809BZF |
| type 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 |
| . . . | . . . |
| . . . | . . . |
| the UK part | section 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) |
| Welsh additional rate | section 6B (as applied by section 989) |
| Welsh basic rate | section 6B (as applied by section 989) |
| Welsh higher rate | section 6B (as applied by section 989) |
| Welsh property additional rate | section 6B(1A) (as applied by section 989) |
| Welsh property basic rate | section 6B(1A) (as applied by section 989) |
| Welsh property higher rate | section 6B(1A) (as applied by section 989) |
| Welsh taxpayer | section 989 |
| winding 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) |