Schedule 4 | Index of defined expressions ^{F1F2F3F4F5F6F7F8F9F10F11F12F13F14F15F16F17F18F19F20F21F22F23F24F25F26F27F28F29F30F31F32F33F34F35F36F37F38F39F40F41F42F43F44F45F46F47F48F49F50F51F52F53F54F55F56F57F58F59F60F61F62F63F64F65F66F67F68F69F70F71F72F73F74F75F76F77F78F79F80F81F82F83F84F85F86F87F88F89F90F91F92F93F94F95F96F97F98F99F100F101F102F103F104F105F106F107F108F109F110F111F112F113F114F115F116F117F118F119F120F121F122F123F124F125F126F127F128F129F130F131F132F133}

From legislation.gov.uk

1 April 2026

Table shown as text

absolute interest (in Chapter 3 of Part 10) section 935(1) accounting period section 1119 of CTA 2010 accounting period (in Part 14A) sections 1179DY(1) (in relation to films and television programmes) and 1179FQ(1) (in relation to video games) accounting period of a firm (in Part 17) section 1261 accounting policy (in Parts 5 and 6) section 476 accounting policy (in Part 7) section 710 accounting value (in relation to an asset) (in Part 8) section 719 the acquired securities (in Chapter 5 of Part 12) section 1030(4) acquisition (in relation to an asset) (in Part 8) section 856 the actual accrual period (in Chapter 8 of Part 5) section 373(5) adjusted (in relation to a relevant profits amount) (in Chapter 3A of Part 2) section 18G(3) the administration period (in Chapter 3 of Part 10) section 938(1) the aggregate income of the estate (in Chapter 3 of Part 10) section 947(1) aggregate relevant profits amount (in Chapter 3A of Part 2) section 18K(5) alternative finance arrangements (in Parts 5 and 6) section 501(2) alternative finance return (in Part 6) sections 511 to 513 amortised cost basis (in Parts 5 and 6) section 313(4) amount recognised in determining a company's profit or loss for a period (in Parts 5 and 6) section 308 amount recognised in determining a company's profit or loss for a period (in Part 7) section 597 amounts recognised for accounting purposes (in Parts 5 and 6) section 309(2) amounts recognised for accounting purposes (in Part 7) section 599 amounts recognised for accounting purposes (in Part 8) section 717(2) animal (in Chapter 8 of Part 3) section 110(1) animal (in Chapter 8A of Part 3) section 127G animal being added to a herd (in Chapter 8 of Part 3) section 110(6) animals in a herd or part of a herd (in Chapter 8 of Part 3) section 110(3) to (5) animation (in Part 14A) section 1179EA(3) approved, approval (in relation to a share incentive plan) (in Chapter 1 of Part 11) section 488(4) of ITEPA 2003 (see section 984(1) and (2) of this Act) arrangement (in Chapter 2A of Part 6) section 486B(9) arrangement (in Chapter 10 of Part 6) section 559 assignment (in the application of the Act to Scotland) section 1166(1) of CTA 2010 associate (in Parts 5 and 6) section 448 of CTA 2010 (as applied by section 476(1)) associate (in Chapter 12 of Part 8) section 448 of CTA 2010 (as applied by section 841(3)) associated company (in Chapter 1 of Part 11) paragraph 94 of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) associated person (in Part 8ZA) section 356LB associated with (in Part 21A) section 937K . . . . . . assumed income entitlement (in Chapter 3 of Part 10) section 948(2), (3) authorised unit trust Chapter 2 of Part 13 of CTA 2010 (as applied by section 1119 of that Act) audiovisual expenditure credit section 1179D(3) award of shares (and references to shares awarded) (in Chapter 1 of Part 11) paragraph 5(1) and (2) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) bank (in Part 7) section 710 the basic amount (in relation to estate income) (in Chapter 3 of Part 10) section 941(4) basic life assurance and general annuity business (abbreviated as “BLAGAB”) sections 57 and 67(5) of FA 2012 (as applied by section 141(2) of that Act) basic rate section 1119 of CTA 2010 basic relieving amount by reference to a taxed receipt (in Chapter 4 of Part 4) sections 228(4), 229(2), (4) BLAGAB (in Chapter 10 of Part 5) section 386(4) body of persons section 1119 of CTA 2010 building society section 1119 of CTA 2010 capital allowance section 1119 of CTA 2010 capital cost of patent rights (in Chapter 3 of Part 9) section 913(4) capital redemption policy (in Part 7) section 710 . . . . . . . . . . . . caravan section 1314 . . . . . . Chapter 2 surrenderable loss (in Chapter 2 of Part 13) section 1055 . . . . . . the charge to corporation tax on income section 2(3) chargeable asset (in Part 7) section 703 chargeable event (in Chapter 5 of Part 12) section 1032 chargeable intangible asset (in Part 8) section 741(1) chargeable period section 1119 of CTA 2010 chargeable realisation gain (in Part 8) section 741(2) charity paragraph 1 of Schedule 6 to FA 2010 claim section 1315 close company Chapter 2 of Part 10 of CTA 2010 collective investment scheme (in Parts 5 and 6) section 476(1) commercial association of companies (in Part 12) section 1004(9) . . . . . . commercial purpose condition (in Part 15C) section 1217OB company (except in Chapters 13 and 14 of Part 5, Chapters 9 and 10 of Part 7, Chapter 8 of Part 8 and Chapter 1 of Part 11) section 1119 of CTA 2010 (and see also section 1273(2)(c) of this Act) company (in Chapter 13 of Part 5) section 430(1) company (in Chapter 14 of Part 5) section 439(1) company (in Chapter 9 of Part 7) section 681(1) company (in Chapter 10 of Part 7) section 688(1) company (in Chapter 8 of Part 8) section 764(2) company (in Chapter 1 of Part 11) paragraph 99(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) the company (in relation to a share incentive plan) (in Chapter 1 of Part 11) paragraph 2(2) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) the company (in Chapter 5 of Part 15) section 1212(1) the company (in Chapter 5 of Part 15A) section 1216E(1) the company (in Chapter 5 of Part 15B) section 1217E(1) company replacing another as party to a loan relationship (in Chapter 4 of Part 5) section 338 company replacing another as party to a derivative contract (in Chapter 5 of Part 7) section 627 company tax return (in Chapter 3A of Part 2) section 18S company tax return (in Part 14A) section 1179AC company tax return (in Part 15) section 1187 company tax return (in Part 15A) section 1216A company tax return (in Part 15B) section 1217AF company tax return (in Part 15C) section 1217OA company tax return (in Part 15D) section 1217U company tax return (in Part 15E) section 1218ZFA company with investment business (in Part 16) section 1218B(1) and (2) completed (in Part 14A) sections 1179EB (in relation to films and television programmes) and 1179FS (in relation to video games) completion period (in Part 14A) sections 1179DY(2) (in relation to films and television programmes) and 1179FQ(2) (in relation to video games) the completion period (in Chapter 5 of Part 15) section 1212(1) the completion period (in Chapter 5 of Part 15A) section 1216E(1) the completion period (in Chapter 5 of Part 15B) section 1217E(1) connected (in the context of “connected person” or one person being “connected” with another) (except in Chapter 12 of Part 8) section 1122 of CTA 2010 (see section 1316(1) of this Act) connected (in the context of “connected person” or one person being “connected” with another) (in Chapter 12 of Part 8) sections 842 and 843 connected companies relationship (in Parts 5 and 6) section 348 consideration received for disposal of know-how (in Chapter 13 of Part 3) section 176(3), (4) consortium (in relation to companies that are owned by a consortium or are members of a consortium) (in Part 12) section 1004(5) to (8) consortium company (in Chapter 7 of Part 5) section 371(1) contaminated state (in relation to land) (in Part 14) section 1145 contract for differences (in Part 7) section 582 contract of insurance (in Part 7) section 710 contract of long-term insurance (in Part 7) section 710 contracted out (and related expressions) (in Part 13) section 1133 contractor (in Part 8ZA) section 356L(2) contractor's ring fence profits (in Part 8ZA) section 356LD contractor payment (in Part 13) section 1133 control (except in ... Chapter 12 of Part 8 and Chapter 1 of Part 11) section 1124 of CTA 2010 (see section 1316(2) of this Act) . . . . . . control (in Chapter 12 of Part 8) section 836 control (in Chapter 1 of Part 11) section 995 of ITA 2007, as applied by section 719 of ITEPA 2003 (see section 984(1) and (2) of this Act) controlled waters (in Part 14) section 1179 convertible securities (in Part 12) section 1005 (and see also section 1030(4)) convertible shares (in Part 12) section 1005 co-operative society (in Chapter 14 of Part 5) section 439(1) co-operative society (in Chapter 10 of Part 7) section 688(1) co-producer (of a qualifying co-production) (in Part 14A) section 1179DQ co-producer (in Part 15) section 1186 co-producer (in Part 15A) section 1216AI core expenditure sections 1179DS (in relation to films and television programmes) and 1179FK (in relation to video games) core expenditure (in Part 15) section 1184(1) core expenditure (in Part 15A) section 1216AG(3) core expenditure (in Part 15B) section 1217AD core expenditure (in Part 15C) section 1217GC core expenditure (in Part 15D) section 1217RC core expenditure (in Part 15E) section 1218ZCD cost of an asset (in relation to certain assets) (in Chapter 7 of Part 8) section 760 costs, in relation to a concert or concert series (in Part 15D) section 1217QD costs, in relation to an exhibition (in Part 15E) section 1218ZBC costs of a theatrical production (in Part 15C) section 1217IC costs of the film (in Chapter 2 of Part 15) section 1191 costs of the relevant programme (in Chapter 2 of Part 15A) section 1216BC costs of the video game (in Chapter 2 of Part 15B) section 1217BC coupons (in Chapter 6 of Part 10) section 975(3) credit (in Part 16) section 1255(3) credit union section 1319 creditor quasi-repo (in Chapter 10 of Part 6) section 544 creditor relationship (in Parts 5, 6 and 7) section 302(5) creditor repo (in Chapter 10 of Part 6) section 543 debit (in Part 16) section 1255(3) debt (in Parts 5 and 6) section 476(1) debtor consortium company (in Chapter 7 of Part 5) section 371(1) debtor quasi-repo (in Chapter 10 of Part 6) section 549 debtor relationship (in Parts 5, 6 and 7) section 302(6) debtor repo (in Chapter 10 of Part 6) section 548 the deficit (in Chapter 16 of Part 5) section 456(2) the deficit period (in Chapter 16 of Part 5) section 456(2) deposit arrangements (in Chapter 6 of Part 6) section 501(3) depositary receipt (in Part 7) section 710 . . . . . . derelict state (in relation to land) (in Part 14) section 1145A derivative contract section 576 derivative contract of a person section 608(7) designated (in Part 7) section 710 designated fair value hedge (in Parts 5 and 6) section 313(7) development activities section 1179FR development company (in Part 14A) section 1179FI diminishing shared ownership arrangements (in Chapter 6 of Part 6) section 501(3) discharge (in Chapter 10 of Part 6) section 559 discretionary interest (in Chapter 3 of Part 10) section 935(3) distribution section 1119 of CTA 2010 dividend ordinary rate section 1319 dividend shares (in Chapter 1 of Part 11) paragraph 62(3)(b) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) double taxation arrangements (in Chapter 3A of Part 2) section 18S the earlier period (in Chapter 15 of Part 8) section 871(2) economic loss (in Part 21A) section 937L economic profit (in Part 21A) section 937L European expenditure (in Part 15B) section 1217AE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . effective 51% subsidiary (in Part 8) section 771 economically equivalent to interest (in Chapter 2A of Part 6) section 486B(2) effective duration of a lease (in Chapter 4 of Part 4) section 243 election section 1315 employee (in Chapter 1 of Part 11) section 4(2) of ITEPA 2003 (see section 984(1) and (2) of this Act) . . . . . . the employee (in Part 12) section 1005 the employing company (in Part 12) section 1005 employment (in Chapter 1 of Part 11) section 4(1) of ITEPA 2003 (see section 984(1) and (2) of this Act) employment (in Part 12) section 1002 employment income section 7(2) of ITEPA 2003 equity instrument (in Parts 5 and 6) section 476(1) equity instrument (in Part 7) section 710 estate (in Chapter 3 of Part 10) section 934(2) estate income (in Chapter 3 of Part 10) section 934(2) estate in land (in relation to any land in Scotland) section 1166(1) of CTA 2010 exchange gain (in Parts 5 and 6) section 475 exchange gain (in Part 7) section 705 exchange loss (in Parts 5 and 6) section 475 exchange loss (in Part 7) section 705 excluded body (in Part 7) section 706 exhibition (in Part 15E) section 1218ZAA expenditure on an asset (in Part 8) section 727 exploration or exploitation activities (in Part 8ZA) section 356L(4) externally provided worker (in Part 13) section 1128 fair value (in Parts 5 and 6) section 476(1) fair value (in Part 7) section 710 fair value accounting (in Parts 5 and 6) section 313(5) fair value accounting (in Part 7) section 710 the farm company (in Chapter 8A of Part 3) section 127G farmers (in Chapter 8 of Part 3) section 109(3) farming section 1125 of CTA 2010 farming trade (in Chapter 8A of Part 3) section 127G film (in Part 14A) section 1179DA film (in Part 15) section 1181 film-making activities (in Part 15) section 1183 film production company (in Part 15) section 1182 film tax relief (in Part 15) section 1195(2) final accounting period (in Chapter 3 of Part 10) section 938(3) final certificate (in Chapter 5 of Part 15) section 1212(1) final certificate (in Chapter 5 of Part 15A) section 1216CC final certificate (in Chapter 5 of Part 15B) section 1217CC final tax year (in Chapter 3 of Part 10) section 938(4) financial asset (in Part 8) section 806(2), (3) financial institution (in Chapter 6 of Part 6) section 502 financial trader (in Part 7) section 710 firm section 1257(1) (and see also section 1273(2)(a)) for accounting purposes section 1119 of CTA 2010 foreign estate (in Chapter 3 of Part 10) section 936(1) foreign holdings (in Chapter 6 of Part 10) section 975(1) foreign permanent establishments amount (in Chapter 3A of Part 2) section 18A(4) forestry section 1125(3) of CTA 2010 forfeiture, forfeited (in Chapter 1 of Part 11) paragraph 99(1) (“provision for forfeiture”) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) free shares (in Chapter 1 of Part 11) paragraph 2(1)(a) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) full treaty territory (in Chapter 3A of Part 2) section 18R future (in Part 7) section 581 fungible assets (in Part 8) section 858(2) GAAP-compliant accounts (in Part 8) section 716(4) generally accepted accounting practice (abbreviated as “GAAP”) section 1119 of CTA 2010 generating income from land (in Chapter 2 of Part 4) sections 207 and 208 gilt-edged securities (in Parts 5 and 6) section 476(1) goodwill (in Part 8) section 715(3) . . . . . . grossing up section 1128 of CTA 2010 group (in Part 8) Chapter 8 of Part 8 group (in Part 13) section 1140A group (in Part 14A) section 1179AD group (in relation to companies that are members of the same group of companies) (in Part 12) section 1004(2) group accounting period (in Chapter 7 of Part 5) section 370 group member (in Chapter 7 of Part 5) section 371(1) group plan (in Chapter 1 of Part 11) paragraph 4(2) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) group transfer (in Part 12) section 1004(3) . . . . . . hedged item (in Parts 5 and 6) section 313(7) hedging relationship (in Parts 5 and 6) section 475A hedging relationship (in Part 7) section 707 herd (in Chapter 8 of Part 3) section 110(1) herd basis election (in Chapter 8 of Part 3) section 109(1) herd basis rules (in Chapter 8 of Part 3) section 109(2) holding company (in Chapter 7 of Part 5) section 371(1) houseboat section 1319 hybrid derivative (in Part 7) section 584(4) I - E rules section 70(1) and (2) of FA 2012 (as applied by section 141(2) of that Act) impairment (in Parts 5 and 6) section 476(1) impairment loss (in Parts 5 and 6) section 476(1) income section 1119 of CTA 2010 income from a theatrical production (in Part 15C) section 1217IB income from the film (in Chapter 2 of Part 15) section 1190 income from the relevant programme (in Chapter 2 of Part 15A) section 1216BB income from the video game (in Chapter 2 of Part 15B) section 1217BB income, in relation to a concert or concert series (in Part 15D) section 1217QC income, in relation to an exhibition (in Part 15E) section 1218ZBB income statement (in Parts 5 and 6) section 476(1) income statement (in Part 7) section 710 ineligible company (in Part 13) section 1142 . . . . . . insurance business transfer scheme section 139(1) of FA 2012 (as applied by section 141(2) of that Act) insurance company section 65 of FA 2012 (as applied by section 141(2) of that Act) . . . . . . intangible asset (in Part 8) section 712 intangible fixed asset (in Part 7) section 710 intangible fixed asset (in Part 8) sections 713 and 715(1) . . . . . . interest payable on a money debt (in Chapter 2 of Part 6) section 484(1) interest under a loan relationship (in Parts 5 and 6) section 305(1) interim accounting period (in Chapter 5 of Part 15) section 1212(1) interim accounting period (in Chapter 5 of Part 15A) section 1216E(1) interim accounting period (in Chapter 5 of Part 15B) section 1217E(1) interim certificate (in Chapter 5 of Part 15) section 1212(1) interim certificate (in Chapter 5 of Part 15A) section 1216CC interim certificate (in Chapter 5 of Part 15B) section 1217CC international accounting standards section 1119 of CTA 2010 international organisation (in Parts 5 and 6) section 476(2) the investing company (in Chapter 6A of Part 6) section 521A(3) investment bond arrangements (in Chapter 6 of Part 6) section 501(3) investment business of a company (in Part 16) section 1218B(3) investment trust section 1158 of CTA 2010 the issuing company (in Chapter 6A of Part 6) section 521A(3) keeping a production herd (in Chapter 8 of Part 3) section 109(4) know-how (in Chapter 13 of Part 3) section 176(1), (2) know-how (in Chapter 2 of Part 9) section 908(4) . . . . . . . . . . . . large company (in Part 13) section 1122 larger SME (in Part 13) section 1121 the later period (in Chapter 15 of Part 8) section 871(2) lease (in Part 4) section 291(1) lease (in Part 8ZA) section 356LC liabilities under a loan relationship (in Part 5) section 305(2), (3) life assurance business section 56 of FA 2012 (as applied by section 141(2) of that Act) . . . . . . limited interest (in Chapter 3 of Part 10) section 935(2) . . . . . . listed company (in Part 12) section 1005 loan (in Parts 5 and 6) section 476(1) loan relationship section 302(1) and (2) local authority section 1130 of CTA 2010 long-term business section 63 of FA 2012 (as applied by section 141(2) of that Act) . . . . . . main ring fence profits rate section 279A(4) (as applied by 1119 of CTA 2010) major interest (in Parts 5 and 6) section 473 major interest (in Chapter 12 of Part 8) section 837 major interest in land (in Part 14) section 1178A manufactured interest (in Chapter 9 of Part 6) section 539(5) manufactured interest relationship section 539(2) market gardening section 1317(5) market value (in Chapter 1 of Part 11) paragraph 92 of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) market value (in Part 12) section 1005 matching shares (in Chapter 1 of Part 11) paragraph 3(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) . . . . . . mature (in relation to female animals) (in Chapter 8 of Part 3) section 111(5) member (of a consortium) (in Chapter 7 of Part 5) section 371(1) member of a group (in Chapter 4 of Part 5) section 335(6) member of a group (in Chapter 7 of Part 5) section 371(3) member of a group (in Chapter 5 of Part 7) section 624(3) member company (in Chapter 7 of Part 5) section 371(1) members of a company section 1273(2)(d) members of a firm section 1273(2)(b) the merger (in Chapter 14 of Part 5) section 431(10) the merger (in Chapter 10 of Part 7) section 682(8) the Mergers Directive section 1319 the merging companies (in Chapter 14 of Part 5) section 431(10) the merging companies (in Chapter 10 of Part 7) section 682(8) mineral lease or agreement (in Chapter 7 of Part 4) section 274(1) mineral royalties (in Chapter 7 of Part 4) sections 274(2), 275, 276 money debt (in Parts 5 and 6) section 303 money debt (in Chapter 2 of Part 6) sections 483(2), 484(2) mortgage (in the application of the Act to Scotland) section 1166(1) of CTA 2010 museums and galleries exhibition tax relief (in Part 15E) section 1218ZC(1) national insurance contributions section 1319 net consortium debit (in Chapter 7 of Part 5) section 371(1) non-trading credits (in Parts 5 and 6) section 301(2) non-trading credits (in Part 8) section 746 non-trading debits (in Parts 5 and 6) section 301(2) non-trading debits (in Part 8) section 746(1) non-trading deficit from loan relationships (in Parts 5 and 6) section 301(6), (7) non-trading profits (in Chapter 16 of Part 5) section 457(5) non-trading profits from loan relationships (in Parts 5 and 6) section 301(4), (5) non-UK resident (and references to a non-UK resident or a non-UK resident company) section 1119 of CTA 2010 normal self-assessment filing date section 1319 notice section 1119 of CTA 2010 the OECD model (in Chapter 3A of Part 2) section 18S offshore fund (in Chapter 3 of Part 6) section 489 oil and gas exploration and appraisal section 1134 of CTA 2010 oil contractor activities (in Part 8ZA) section 356L(2) old asset (in Chapter 7 of Part 8) section 754(2) open-ended investment company (abbreviated as “OEIC”) (in Chapter 3 of Part 6 and Part 7) section 613 of CTA 2010 (as applied by sections 488(1) and 710) opt-in period (in Part 14A) section 1179B(3) option (in Part 7) section 580 option (in Part 12) section 1005 orchestra tax relief (in Part 15D) section 1217R(1) orchestral concert (in Part 15D) section 1217PA ordinary share capital section 1119 of CTA 2010 ordinary share (in Part 9A) section 931U ordinary shares (in Part 12) section 1005 the original relief (in Chapter 4 of Part 12) section 1025(1)(a) the original relief (in Chapter 5 of Part 12) section 1030(4) other assets (in Chapter 7 of Part 8) section 754(2) overseas dividend (in Chapter 10 of Part 6) section 559 overseas life insurance company section 139(1) of FA 2012 (as applied by section 141(2) of that Act) overseas property business section 206 overseas securities (in Chapter 10 of Part 6) section 559 parent company (in Part 12) section 1004(4) Part 5 section 294(2) . . . . . . . . . . . . this Part (in Part 5) section 294(2) part realisation (in relation to an intangible fixed asset) (in Part 8) section 734(4) participant (in relation to a share investment plan) (in Chapter 1 of Part 11) paragraph 5(4) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) participant's plan shares (in Chapter 1 of Part 11) paragraph 99(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) participator (in Chapter 12 of Part 8) section 841(1) and (2) partnership shares (in Chapter 1 of Part 11) paragraph 2(1)(b) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) party (to a creditor relationship) (in Parts 5 and 6) section 298(1) party (to a manufactured interest relationship) section 539(6) party (to a loan relationship) section 302(1) and (2) party (to a relevant contract) (in Part 7) section 578 patent rights (in Chapter 3 of Part 9) section 912(3) the payer (in Part 9A) section 931T . . . . . . payment period (in Part 13) section 1141 payments under a loan relationship (in Part 5) section 305(1) period of account section 1119 of CTA 2010 permanent establishment section 1119 of CTA 2010 person receiving any asset (in Chapter 10 of Part 6) section 557 personal representatives (in Chapter 3 of Part 10) section 1119 of CTA 2010 plain vanilla contract (in Part 7) section 708 plan shares (in Chapter 1 of Part 11) paragraph 99(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) plan trust (in Chapter 1 of Part 11) paragraph 71(3) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) pollution of controlled waters (in Part 14) section 1179 post-cessation receipt (in Part 3) sections 190 and 191 post-cessation receipt (in Chapter 9 of Part 4) sections 282 and 283 pre-completion period (in Part 14A) sections 1179DY(4) (in relation to films and television programmes) and 1179FQ(4) (in relation to video games) pre-FA 2002 assets (in Part 8) sections 881 and 892 to 895 premises (in Part 4) section 291(2) premium (in Chapter 4 of Part 4) section 247(1), (3) the price (in relation to the exchange of know-how) (in Chapter 13 of Part 3) section 176(6) primary production company (in Part 15E) section 1218ZAC principal company (in Chapters 8 and 9 of Part 8) section 765(2) principal photography (in Part 14A) section 1179EA(2) principal photography (in Part 15) section 1183(2) principal photography (in Part 15A) section 1216AF(2) proceeds of realisation (of an asset) (in Part 8) section 739 proceeds of sale (in relation to the exchange of know-how) (in Chapter 13 of Part 3) section 176(6) production (in Part 14A) section 1179AA(9) production activities (in Part 14A) section 1179EA(1) production company (in Part 14A) section 1179DP production company (in Part 15C) section 1217FC production company (in Part 15D) section 1217PB production expenditure (in Part 15) section 1184(1) production expenditure (in Part 15A) section 1216AG(2) production herd (in Chapter 8 of Part 3) section 110(1), (2) production herd (of the same class) (in Chapter 8 of Part 3) section 111(2) profit share agency arrangements (in Chapter 6 of Part 6) section 501(3) profit-sharing arrangements (in Parts 5 and 6) section 476(1) profit-sharing arrangements (in Part 7) section 710 profits (in Part 2) section 2(2) property business section 204 public body (in Chapter 5 of Part 9) section 926(2) purchase and resale arrangements (in Chapter 6 of Part 6) section 501(3) . . . ... . . . . . . the qualifying business (in Part 12) section 1005 qualifying Chapter 2 expenditure (in Part 13) section 1051 . . . . . . . . . . . . qualifying Chapter 4 expenditure (in Chapter 4 of Part 14) section 1162 . . . . . . . . . . . . qualifying company (in Part 14A) sections 1179D(1) (in relation to films and television programmes) and 1179F(1) (in relation to video games); and see also section 1179BA(5) qualifying co-production (in Part 14A) section 1179DQ qualifying co-production (in Part 15) section 1186 qualifying co-production (in Part 15A) section 1216AI qualifying corporate bond section 117 of TCGA 1992 . . . . . . qualifying expenditure (in Chapter 3 of Part 15) section 1199(3) qualifying expenditure (in Chapter 3 of Part 15A) section 1216CF(3) qualifying expenditure (in Chapter 3 of Part 15B) section 1217CF(3) qualifying expenditure (in Part 15C) section 1217JA qualifying expenditure (in Part 15D) section 1217RF qualifying expenditure (in Part 15E) section 1218ZCG qualifying expenditure on externally provided workers (in Part 13) section 1127 . . . . . . qualifying film (in Part 14A) section 1179DB qualifying land remediation expenditure (in Part 14) section 1144 qualifying land remediation loss (in Chapter 3 of Part 14) section 1152 qualifying life assurance business loss (in Chapter 4 of Part 14) section 1165 qualifying orchestral concert (in Part 15D) section 1217RA(3) qualifying orchestral concert series (in Part 15D) section 1217RA(5) . . . . . . . . . . . . . . . . . . qualifying production (in Part 14A) sections 1179D(1) (in relation to films and television programmes) and 1179F(1) (in relation to video games); and see also section 1179BA(5) qualifying television programme (in Part 14A) section 1179DE . . . . . . qualifying video game (in Part 14A) section 1179FA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . the real interest (in Chapter 9 of Part 6) section 539(5) realisation (in relation to an asset) (in Part 8) section 856 realisation (in relation to an intangible fixed asset) (in Part 8) section 734 receipt period (of a receipt) (in Chapter 4 of Part 4) section 228(6) receipts and expenses (in the context of the calculation of the profits of a trade, profession or vocation or of a property business) section 48 (including as applied by section 210) the recipient (in Part 9A) section 931T the recipient (in Part 12) section 1005 recognised (in relation to an amount) (in Part 8) section 716(1) recognised stock exchange section 1137 of CTA 2010 redeemable (in Part 9A) section 931U . . . . . . reduction under section 228 by reference to a taxed receipt (in Chapter 4 of Part 4) section 230(6) referable (of income or gains or losses of insurance companies) section 432A of ICTA . . . . . . registered pension scheme section 150(2) of FA 2004 (as applied by section 1119 of CTA 2010) registered society section 1119 of CTA 2010 related party (in Part 8) section 835 related transaction (in Parts 5 and 6) section 304 related transaction (in Part 7) section 596 release debit (in Chapter 6 of Part 5) section 353(3) release debit (in Chapter 7 of Part 5) section 364(4) relevant accounting period (in Chapter 3A of Part 2) section 18A(3) relevant asset (in Part 8ZA) section 356LA relevant connection (in Part 14) section 1178 relevant consortium creditor relationship (in Chapter 7 of Part 5) section 371(1) relevant contaminated land remediation (in Part 14) section 1146 relevant contract (in Parts 5 and 6) section 476(1) relevant contract (in Part 7) section 577 relevant contract of a company (in Part 7) section 578 relevant credits (in Chapter 7 of Part 7) section 659 relevant debits (in Chapter 7 of Part 7) section 659 relevant derelict land remediation (in Part 14) section 1146A the relevant employment (in Part 12) section 1005 relevant foreign territory (in Chapter 3A of Part 2) section 18A(5) the relevant group (in Part 21A) section 937B(3) . . . . . . relevant losses amount (in Chapter 3A of Part 2) section 18A(7) relevant non-lending relationship (in Chapter 2 of Part 6) sections 479 and 480 relevant offshore area (in Part 8ZA) section 356L(5) relevant offshore service (in Part 8ZA) section 356L(3) relevant payment to a subject of a clinical trial (in Part 13) section 1140 . . . . . . a relevant person (in Part 9A) section 931T relevant profits amount (in Chapter 3A of Part 2) section 18A(6) relevant programme (in Part 15A) section 1216AB relevant research and development (in Part 13) section 1042 . . . . . . relevant scheme profit (in Part 21A) section 937F relevant tax year (in relation to an amount of estate income) (in Chapter 3 of Part 10) section 946(5) relief event (in Chapter 5 of Part 12) section 1031(3) rent (in Chapter 7 of Part 4) section 271(3) rent (in Chapter 8 of Part 4) section 278(3) rent receivable for a UK electric-line wayleave (in Chapter 8 of Part 4) section 278 rent receivable in connection with a UK section 39(4) concern (in Chapter 7 of Part 4) section 271 . . . . . . research and development (abbreviated as “R&D”) (in Part 13) section 1138 of CTA 2010 (as applied by section 1041) resident in a relevant state (in Chapter 13 of Part 5) section 430(2) resident in a relevant state (in Chapter 14 of Part 5) section 439(2) resident in a relevant state (in Chapter 9 of Part 7) section 681(2) resident in a relevant state (in Chapter 10 of Part 7) section 688(2) the residuary income of the estate (in Chapter 3 of Part 10) section 949(1) restricted shares (in Part 12) section 1005 retail prices index section 1119 of CTA 2010 reversal amount (in Part 16) section 1230 reversion (in the application of Chapter 4 of Part 4 to Scotland) section 247(3) rights and powers (in relation to a person) (in Chapter 12 of Part 8) section 839 rights under a loan relationship (in Part 5) section 305(2), (3) ring-fenced scheme loss (in Part 21A) section 937F risk transfer scheme (in Part 21A) section 937C royalty (in Part 8) section 714 sale of an animal (in Chapter 8 of Part 3) section 111(3) sale of know-how (in Chapter 13 of Part 3) section 176(5) sale of property (in Part 9) sections 928(1) and 929(1) sale or transfer of trading stock (in Chapter 11 of Part 3) section 163(3) sale proceeds of an animal (in Chapter 8 of Part 3) section 111(4) SCE section 1319 scheme (in Part 9A) section 931V scheme (in Part 21A) section 937N scheme loss (in Part 21A) section 937E scheme profit (in Part 21A) section 937E the scheme rate, index or value (in Part 21A) section 937D SE section 1319 secondary production company (in Part 15E) section 1218ZAD securities (in Chapter 10 of Part 6) section 556(1) securities house (in Part 7) section 709 separate exhibition trade (in Part 15E) section 1218ZB the separate film trade (in Chapters 2, 3 and 5 of Part 15) section 1188 (and sections 1195(5) and 1212(1)) separate orchestral trade (in Part 15D) section 1217Q the separate programme trade (in Chapters 2, 3 and 5 of Part 15A) section 1216B(3) the separate production trade (in Part 14A) section 1179B(3) the separate theatrical trade (in Part 15C) section 1217OB the separate video game trade (in Chapters 2, 3 and 5 of Part 15B) section 1217B(3) share (in Part 5 and in Part 6 except for Chapter 6A of that Part) section 476(1) share (in Chapter 6A of Part 6) section 521A(4) the share (in Chapter 6A of Part 6) section 521B(6) share being subject to third party obligations (in Chapter 7 of Part 6) section 524(2) share incentive plan (in Chapter 1 of Part 11) section 488(4) of ITEPA 2003 (see section 984(1) and (2) of this Act) share of residuary income of estate (in Chapter 3 of Part 10) section 950 shares (in Part 7) section 710 shares (in Chapter 1 of Part 11) paragraph 99(2) of Schedule 2 to ITEPA 2003 (and, in the context of a new holding, paragraph 87(6) of that Schedule) (see section 984(1) and (2) of this Act) shares (in Part 12) section 1003 short-term lease (in Chapter 4 of Part 4) section 216 similar securities (in Chapter 10 of Part 6) section 556(2) small company (in Chapter 3A of Part 2) section 18S small company (in Part 9A) section 931S small or medium-sized enterprise (in Chapter 6A of Part 3) section 1119 (as applied by section 104Y) small or medium-sized enterprise (abbreviated as “SME”) (in Part 13) sections 1119 and 1120 . . . . . . software , data licences, cloud computing services or consumable items (in Part 13) section 1125 special film relief (in Chapter 5 of Part 15) section 1212(1) special television relief (in Chapter 5 of Part 15A) section 1216E(1) special video games relief (in Chapter 5 of Part 15B) section 1217E(1) . . . . . . staffing costs (in Part 13) section 1123 staffing costs (in Part 14) section 1170 standing in the position of a creditor (as respects a loan relationship) (in Chapter 8 of Part 5) section 379(1) statement of changes in equity (in Parts 5 and 6) section 476(1) statement of changes in equity (in Part 7) section 710 . . . . . . . . . . . . statement of income and retained earnings (in Parts 5 and 6) section 476(1) statement of income and retained earnings (in Part 7) section 710 statement of recognised income and expense (in Parts 5 and 6) section 476(1) statement of recognised income and expense (in Part 7) section 710 statement of total recognised gains and losses (in Parts 5 and 6) section 476(1) statement of total recognised gains and losses (in Part 7) section 710 statutory insolvency arrangement section 1319 . . . . . . . . . . . . subsidiary (of a holding company) (in Chapter 7 of Part 5) section 371(1) subsidiary (in Part 8) section 764(3) 51% subsidiary section 1154(2) of CTA 2010 75% subsidiary section 1154(3) of CTA 2010 75% subsidiary (in Chapter 8 of Part 8) section 1154(3) of CTA 2010 and section 773 . . . . . . . . . . . . subsidised expenditure (in Part 14) section 1177 . . . . . . substantial part of a herd (in Chapter 8 of Part 3) section 111(6) surrender (in the application of the Act to Scotland) section 1166(1) of CTA 2010 tax-adjusted carrying value (in Parts 5 and 6) section 465B tax-adjusted carrying value (in Part 7) section 702 tax advantage (in Parts 5 and 6) section 1139 of CTA 2010 (as applied by section 476(1)) tax advantage scheme (in Part 9A) section 931V tax-neutral (in relation to a transfer) (in Part 8) section 776 tax written-down value (in relation to an asset) (in Part 8) Chapter 5 of Part 8 tax year section 1119 of CTA 2010 the tax year 2009-10 etc section 1119 of CTA 2010 (see entry for “the tax year 2010-11”) taxed lease (in Chapter 4 of Part 4) section 227(4) taxed receipt (in Chapter 4 of Part 4) section 227(4) television programme (in Part 14A) section 1179DD television production activities (in Part 15A) section 1216AF television production company (in Part 15A) section 1216AE television programme (in Part 15A) section 1216AA television tax relief (in Part 15A) section 1216C(2) theatrical production (in Part 15C) section 1217FA third party obligations (in the case of a share) (in Chapter 7 of Part 6) section 524(3) total compensation profit (in Chapter 8A of Part 3) section 127B total opening negative amount” (in Chapter 3A of Part 2) section 18J(2) total profits section 1119 of CTA 2010 touring exhibition (in Part 15E) section 1218ZAB trade section 1119 of CTA 2010 trade (in Part 2) section 33 trade (in Parts 5 and 6) section 298(3) trading stock (in relation to a trade) (in Chapter 10 of Part 3) section 156 trading stock (in relation to a trade) (in Chapter 11 of Part 3) section 163 the transfer of business (in Chapter 13 of Part 5) section 421(6) the transfer of business (in Chapter 9 of Part 7) section 674(4) the transferee (in Chapter 4 of Part 5) sections 336(5) and 337(7) transferee (in Chapter 13 of Part 5) section 421(6) the transferee (in Chapter 14 of Part 5) section 432(1) transferee (in Chapter 9 of Part 7) section 674(4) the transferee (in Chapter 10 of Part 7) section 683(1) the transferor (in Chapter 4 of Part 5) sections 336(5) and 337(7) the transferor (in Chapter 13 of Part 5) section 421(6) transferor (in Chapter 14 of Part 5) section 432(2) the transferor (in Chapter 9 of Part 7) section 674(4) transferor (in Chapter 10 of Part 7) section 683(2) tribunal section 1119 of CTA 2010 the trustees (in Chapter 1 of Part 11) paragraphs 2(2) and 71(1) of Schedule 2 to ITEPA 2003 (see section 984(1) and (2) of this Act) UK estate (in Chapter 3 of Part 10) section 936(1) UK expenditure (in Part 14A) section 1179AB UK expenditure (in Part 15) section 1185 UK expenditure (in Part 15A) section 1216AH UK expenditure (in Part 15C) section 1217GB(2) UK expenditure (in Part 15D) section 1217RB(2) UK expenditure (in Part 15E) section 1218ZCC(2) UK expenditure condition (in Part 15C) section 1217GB(1) UK expenditure condition (in Part 15D) section 1217RB(1) UK expenditure condition (in Part 15E) section 1218ZCC(1) . . . . . . UK generally accepted accounting practice section 1119 of CTA 2010 UK property business section 205 UK property business loss (in Part 14) section 392A of ICTA (as applied by section 1179) UK resident (and references to a UK resident or a UK resident company) section 1119 of CTA 2010 Ulster Savings Certificates (in Part 19) section 1282(6) umbrella company (in Chapter 3 of Part 6) section 615 of CTA 2010 (as applied by section 488(2)) underlying subject matter (in Part 7) section 583 unit holder section 1119 of CTA 2010 unit trust scheme section 1119 of CTA 2010 United Kingdom section 1170 of CTA 2010 unreduced amount (of a taxed receipt) (in Chapter 4 of Part 4) sections 230(2) to (4) unremittable (in relation to income) (in Part 18) section 1274(2) unused amount (of a taxed receipt) (in Chapter 4 of Part 4) section 230(1), (5) venture capital trust section 1119 of CTA 2010 video game (in Part 15B) section 1217AA video games development activities (in Part 15B) section 1217AC video games development company (in Part 15B) section 1217AB video game expenditure credit section 1179F(3) video games tax relief (in Part 15B) section 1217C(2) warrant (in Part 7) section 710 within the charge to tax section 1167 of CTA 2010 woodlands section 1317(4)

Notes

F1
Words in Sch. 4 omitted (with effect in accordance with s. 29(8) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 29(6); S.I. 2015/1741, reg. 2
F2
Words in Sch. 4 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. 704(2)(a) (with Sch. 2)
F3
Words in Sch. 4 inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 5(4) (with Sch. 2 paras. 16(1), 17-25)
F4
Words in Sch. 4 inserted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 99(2)
F5
Words in Sch. 4 inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 11, 31
F6
Words in Sch. 4 inserted (1.3.2012) (with effect in accordance with art. 12 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 11
F7
Sch. 4 entry inserted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(2), 12
F8
Words in Sch. 4 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. 704(4) (with Sch. 2)
F9
Words in Sch. 4 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. 704(5) (with Sch. 2)
F10
Words in Sch. 4 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. 704(6) (with Sch. 2)
F11
Words in Sch. 4 inserted (1.4.2014) by Finance Act 2014 (c. 26), Sch. 16 paras. 5, 6
F12
Words in Sch. 4 inserted (with effect in accordance with Sch. 16 para. 5 of the amending Act) by Finance Act 2010 (c. 13), Sch. 16 para. 4
F13
Sch. 4 entry omitted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 7(3), 12
F14
Words in Sch. 4 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. 704(7) (with Sch. 2)
F15
Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(a)
F16
Words in Sch. 4 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. 704(8) (with Sch. 2)
F17
Words in Sch. 4 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. 704(3)(a) (with Sch. 2)
F18
Words in Sch. 4 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. 704(3)(b) (with Sch. 2)
F19
Words in Sch. 4 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. 704(3)(c) (with Sch. 2)
F20
Words in Sch. 4 omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 12(10)(a), 16; S.I. 2024/286, reg. 2
F21
Words in Sch. 4 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 23
F22
Words in Sch. 4 inserted (with effect in accordance with Sch. 15 para. 27 of the amending Act) by Finance Act 2013 (c. 29), Sch. 15 para. 3
F23
Words in Sch. 4 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 99(4)(a)
F24
Sch. 4 entry omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 32(a)
F25
Words in Sch. 4 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. 704(3)(d) (with Sch. 2)
F26
Words in Sch. 4 substituted (1.4.2012) by The Finance Act 2010, Schedule 6, Part 1 (Further Consequential and Incidental Provision etc) Order 2012 (S.I. 2012/735), arts. 1, 7 (with art. 4)
F27
Words in Sch. 4 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. 704(10) (with Sch. 2)
F28
Words in Sch. 4 omitted (for the purposes of corporation tax in relation to accounting periods beginning on or after 1.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 5(7), 12(2) (with Sch. 5 paras. 15, 18(4), 19)
F29
Words in Sch. 4 inserted (with effect in accordance with Sch. 4 para. 17 of the amending Act) by Finance Act 2014 (c. 26), Sch. 4 paras. 13, 16; S.I. 2014/2228, art. 2
F30
Words in Sch. 4 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. 704(3)(e) (with Sch. 2)
F31
Words in Sch. 4 inserted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 para. 15(2)(3), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
F32
Words in Sch. 4 inserted (with effect in accordance with Sch. 8 para. 17(1)(a) of the amending Act) by Finance Act 2016 (c. 24), Sch. 8 para. 11
F33
Words in Sch. 4 inserted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(b) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 14
F34
Words in Sch. 4 substituted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 21(3)(a), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
F35
Words in Sch. 4 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. 704(11) (with Sch. 2)
F36
Words in Sch. 4 inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 12(10)(b), 16; S.I. 2024/286, reg. 2
F37
Words in Sch. 4 entry omitted (retrospectively) by virtue of Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 6(9)(a)
F38
Words in Sch. 4 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. 704(12) (with Sch. 2)
F39
Sch. 4 entry omitted (retrospectively) by virtue of Corporation Tax Act 2009 (Amendment) Order 2009 (S.I. 2009/2860), arts. 1(2), 6(9)(b)
F40
Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(b)
F41
Sch. 4 entry inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 26(2)
F42
Words in Sch. 4 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. 704(3)(f) (with Sch. 2)
F43
Words in Sch. 4 inserted (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2014 (c. 26), s. 34(7)(b)
F44
Word in Sch. 4 substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(45)(a) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
F45
Words in Sch. 4 omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), Sch. 3 para. 5(4)(a) (with Sch. 3 para. 11)
F46
Words in Sch. 4 omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), Sch. 4 para. 5(4)(a) (with Sch. 4 para. 11)
F47
Words in Sch. 4 omitted (22.2.2024) by virtue of Finance Act 2024 (c. 3), Sch. 5 para. 4(4)(a) (with Sch. 5 para. 10)
F48
Sch. 4 entry inserted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(4), 12
F49
Words in Sch. 4 omitted (with effect in accordance with s. 12(5)-(7) of the amending Act) by virtue of Finance Act 2017 (c. 10), s. 12(4)(i)
F50
Words in Sch. 4 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. 704(13) (with Sch. 2)
F51
Word in Sch. 4 substituted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 99(3)
F52
Words in Sch. 4 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. 704(14) (with Sch. 2)
F53
Words in Sch. 4 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. 704(3)(g) (with Sch. 2)
F54
Words in Sch. 4 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. 704(15) (with Sch. 2)
F55
Words in Sch. 4 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. 704(16) (with Sch. 2)
F56
Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(c)
F57
Words in Sch. 4 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. 704(17) (with Sch. 2)
F58
Sch. 4 entries omitted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 7 para. 26(3)
F59
Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(d)
F60
Words in Sch. 4 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. 704(2)(b) (with Sch. 2)
F61
Sch. 4 entries omitted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 24 paras. 7(7), 12
F62
Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(e)
F63
Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(f)
F64
Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(g)
F65
Sch. 4 entry omitted (with effect in accordance with s. 13(8) of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 13(7)
F66
Words in Sch. 4 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. 704(18) (with Sch. 2)
F67
Sch. 4 entry substituted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(5), 12
F68
Words in Sch. 4 substituted (with effect in accordance with Sch. 18 para. 23 of the amending Act) by Finance Act 2013 (c. 29), Sch. 18 paras. 21(3)(b), 22; S.I. 2013/1817, art. 2(2); S.I. 2014/1962, art. 2(3)
F69
Words in Sch. 4 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. 704(19) (with Sch. 2)
F70
Sch. 4 entry substituted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(6), 12
F71
Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(h)
F72
Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(i)
F73
Words in Sch. 4 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. 704(20) (with Sch. 2)
F74
Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(j)
F75
Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(k)
F76
Words in Sch. 4 inserted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by Finance Act 2014 (c. 26), Sch. 1 para. 12
F77
Sch. 4 entry inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 26(4)
F78
Words in Sch. 4 omitted (28.6.2013) by virtue of The Offshore Funds (Tax) (Amendment No. 2) Regulations 2013 (S.I. 2013/1411), regs. 1(1), 13(b)(ii) (with reg.)
F79
Words in Sch. 4 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. 704(21) (with Sch. 2)
F80
Words in Sch. 4 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. 704(22) (with Sch. 2)
F81
Words in Sch. 4 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. 704(3)(h) (with Sch. 2)
F82
Words in Sch. 4 substituted (28.6.2013) by The Offshore Funds (Tax) (Amendment No. 2) Regulations 2013 (S.I. 2013/1411), regs. 1(1), 13(b)(i) (with reg.)
F83
Words in Sch. 4 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. 704(23) (with Sch. 2)
F84
Words in Sch. 4 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. 704(24) (with Sch. 2)
F85
Words in Sch. 4 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. 704(3)(i) (with Sch. 2)
F86
Sch. 4 entries inserted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by Finance Act 2009 (c. 10), Sch. 14 para. 29
F87
Words in Sch. 4 substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 214(l)
F88
Words in Sch. 4 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 99(4)(c)
F89
Words in Sch. 4 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. 704(3)(j) (with Sch. 2)
F90
Words in Sch. 4 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. 704(25) (with Sch. 2)
F91
Words in Sch. 4 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. 704(26) (with Sch. 2)
F92
Words in Sch. 4 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(9)(a)
F93
Words 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. 65(4)
F94
Sch. 4 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 214(m)
F95
Words in Sch. 4 omitted (with effect in accordance with s. 1184(1) of the amending Act) by virtue of Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 704(28), Sch. 3, Pt. 1 (with Sch. 2)
F96
Words in Sch. 4 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(9)(b)
F97
Sch. 4 entries omitted (with effect in accordance with Sch. 3 para. 39 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 8
F98
Words in Sch. 4 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. 704(29) (with Sch. 2)
F99
Words 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. 146(a) (with Sch. 5)
F100
Words in Sch. 4 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 paras. 704(3)(k)(30) (with Sch. 2)
F101
Words in Sch. 4 inserted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 146(b) (with Sch. 5)
F102
Sch. 4 entry inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 26(5)
F103
Sch. 4 entry inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 26(6)
F104
Words in Sch. 4 omitted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 7 para. 26(7)
F105
Words in Sch. 4 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. 704(31) (with Sch. 2)
F106
Words in Sch. 4 substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 16(45)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
F107
Words in Sch. 4 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. 704(32) (with Sch. 2)
F108
Figure in Sch. 4 entry substituted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(8), 12
F109
Sch. 4 entries substituted (retrospectively and with effect in accordance with Sch. 24 paras. 12, 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 paras. 7(9), 12
F110
Words in Sch. 4 inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 8, 20
F111
Words in Sch. 4 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 99(4)(b)
F112
Words in Sch. 4 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. 704(33) (with Sch. 2)
F113
Words in Sch. 4 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. 704(34) (with Sch. 2)
F114
Words in Sch. 4 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. 704(35) (with Sch. 2)
F115
Words in Sch. 4 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. 704(36) (with Sch. 2)
F116
Words in Sch. 4 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. 704(37) (with Sch. 2)
F117
Words in Sch. 4 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. 704(38) (with Sch. 2)
F118
Words in Sch. 4 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. 704(39) (with Sch. 2)
F119
Words in Sch. 4 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. 704(40) (with Sch. 2)
F120
Words in Sch. 4 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. 704(3)(l) (with Sch. 2)
F121
Words in Sch. 4 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. 704(3)(m) (with Sch. 2)
F122
Words in Sch. 4 inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 3 para. 5(4)(b) (with Sch. 3 para. 11)
F123
Words in Sch. 4 inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 4 para. 5(4)(b) (with Sch. 4 para. 11)
F124
Words in Sch. 4 inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 5 para. 4(4)(b) (with Sch. 5 para. 10)
F125
Words in Sch. 4 omitted (with effect in accordance with s. 34(8) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 34(7)(a)
F126
Words in Sch. 4 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. 704(41) (with Sch. 2)
F127
Words in Sch. 4 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. 704(42) (with Sch. 2)
F128
Words in Sch. 4 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. 704(43) (with Sch. 2)
F129
Words in Sch. 4 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. 704(44) (with Sch. 2)
F130
Words in Sch. 4 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. 704(45) (with Sch. 2)
F131
Words in Sch. 4 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. 704(46) (with Sch. 2)
F132
Words in Sch. 4 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. 704(2)(d) (with Sch. 2)
F133
Words in Sch. 4 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. 704(47) (with Sch. 2)