Corporation Tax Act 2010

SCHEDULE 4 Index of defined expressions

Section 1182 abandonment guarantee (in Chapter 4 of Part 8) | section 292(6) accountancy rental earnings (in Part 21) | section 897(1) accountancy rental excess (in Part 21) | section 937 accounting period | section 1119 accounting period 1 (in Part 12) | section 609 the accounting period (in Chapter 6 of Part 8B) | section 357M(2) the accounting period (in Chapter 7 of Part 8B) | section 357N(2) accounts (of a UK resident company) (in Chapter 4 of Part 2) | section 17(1) accounts (in Chapter 2 of Part 16) | section 774 acquisition value of a qualifying investment (in Chapter 3 of Part 6) | section 210A Act | section 1119 the actual accounting period (in Chapter 3 of Part 14) | section 678(4) the actual accounting period (in Chapter 4 of Part 14) | section 695(4) the actual accounting period (in Chapter 5A of Part 14) | section 705B(4) . . . | . . . the additional 4 periods (in Chapter 5 of Part 8) | section 311(1A) adjusted ring fence profits (in Chapters 6A, 8 and 9 of Part 8) | section 330ZA . . . | . . . . . . | . . . allowable loss | TCGA 1992 (applied by section 1119) amount of profits which represents a relevant gain (in Chapter 4 of Part 14) | section 693 another person (in Part 18) | section 825 the appropriate person (in Chapter 4 of Part 7A) | section 269DF(9) arrangements (in Chapter 2 of Part 16) | section 775 arrangements (in Chapter 3 of Part 22) | section 962(1) arrangements (in Part 14A) | section 730B arrangements (in Part 21C) | section 939I as a deduction (in Part 14A) | section 730B ascribed value (in relation to plant or machinery) (in Chapters 3 to 6 of Part 9) | section 437A asset (in Part 12) | section 608(1) asset (in Part 21) | section 937 asset “involved” in a business (in Part 12) | section 608(3) asset representing the leased asset (in Part 21) | section 937 assets “used” in a business (in Part 12) | section 608(2) assignment (in relation to Scotland) | 1166(1) associate (in Part 7) | section 268 associate (in Part 10) | section 448 associated (in Chapter 1 of Part 19) | section 847 . . . | . . . associated company (in Part 8) | section 271 associated company (in Chapter 3 of Part 9) | section 408 associated company (in Chapter 4 of Part 9) | section 430 associated company (in Part 10) | section 449 associated with a company (in Chapter 2 of Part 6) | section 201 associates (in Chapter 4 of Part 19) | section 882 augmented profits (in Part 3A or Chapter 3A of Part 8) | sections 18L and 18M (including as applied by section 279EA) . . . | section ... . . . | . . . authorised unit trust | sections 616 and 619 (applied by section 1119) available income and gains (of a charitable company) (in Part 11) | section 515(4) back-office activities (in Part 8B) | section 357XI banking company (in Part 7A) | section 269B basic rate | section 1119 benefit associated with a payment (in Chapter 2 of Part 6) | section 196 body (in Part 7) | section 269(1) body of persons | section 1119 bonus shares (in Chapter 5 of Part 4) | section 90(1) bonus shares (in Part 7) | section 269(1) building society | section 1119 building society (in Chapter 3 of Part 7A) | section 269CN business of leasing plant or machinery (in Chapter 3 of Part 9) | sections 387 to 391 business of leasing plant or machinery (in Chapter 4 of Part 9) | sections 410 to 414 C (in Part 14A) | section 730B capital (in Part 18) | section 833(1) capital allowance | section 1119 capital payment (in Chapter 2 of Part 20) | section 893(2) capital sum (in Chapter 4 of Part 19) | section 883 carried-back amount (in Chapter 4 of Part 2) | section 17(2) carried-forward amount (in Chapter 4 of Part 2) | section 17(3) carry-forward losses (in Chapter 7 of Part 4) | section 95 the CDFI (in Part 7) | sections 219(2) and 253 cessation (in Part 12) | section 607(2) the change in ownership (in Chapter 2 of Part 14) | section 673(5) the change in ownership (in Chapter 3 of Part 14) | section 677(6) the change in ownership (in Chapter 4 of Part 14) | section 692(7) change in the ownership of a company (in Part 14) | section 719 the change in ownership (in Chapter 5A of Part 14) | section 705A(2) the charge to corporation tax on income | section 2(3) of CTA 2009 (applied by section 1119) chargeable accounting period (in Chapter 4 of Part 7A) | section 269DA(1) chargeable gain | TCGA 1992 (applied by section 1119) chargeable payment (in Chapter 5 of Part 23) | section 1088 chargeable period (except in Part 8) | section 1119 chargeable period (in Part 8) | section 278 chargeable profits | section 19 of CTA 2009 (applied by section 1119) charitable company ... | paragraph 1 of Schedule 6 to FA 2010 charitable trade (in Part 11) | section 479 charity (except in Chapters 2 and 3 of Part 6) | paragraph 1 of Schedule 6 to FA 2010 charity (in Chapter 2 of Part 6) | paragraph 1 of Schedule 6 to FA 2010 (and see section 202 of this Act) charity (in Chapter 3 of Part 6) | paragraph 1 of Schedule 6 to FA 2010 (and see section 217 of this Act) charity (in Part 21C) | paragraph 1 of Schedule 6 to FA 2010 (and see also section 939I) CITR (in Part 7) | section 218 the claimant company (in Part 5) | section 188 the claimant company (in Part 5A) | section 188FD the claim period (in Part 5) | section 188 the claim period (in Part 5A) | section 188FD close company | Chapter 2 of Part 10 close investment-holding company (in Part 3A or Chapter 3A of Part 8) | section 18N (including as applied by section 279EA) cluster area (in Part 8) | section 356JD cluster area allowance (in Chapter 9 of Part 8) | section 356JF(2) . . . | . . . commencement (in relation to the term of a lease) (in Chapter 2 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 381(1)) the commencement day (in Chapter 8 of Part 8B) | section 357OP the commencement period (in Chapter 5 of Part 8) | section 309 . . . | . . . company (except where otherwise indicated) | section 1121 company (in Chapter 7 of Part 4) | section 92(4) company (in Part 5) | section 188 company (in Part 5A) | section 188FD the company (in Chapter 6 of Part 8B) | section 357M(2) the company (in Chapter 7 of Part 8B) | section 357N(2) company (in Chapters 3 to 6 of Part 9) | section 437(2) company (in Part 12) | section 609 company (in Chapter 6 of Part 13) | section 641(5) the company (in Chapter 2 of Part 14) | section 673(5) the company (in Chapter 3 of Part 14) | section 677(6) the company (in Chapter 4 of Part 14) | section 692(7) the company (in Chapter 5A of Part 14) | section 705A(2) company (in Part 15) | section 751 company (in Part 18) | section 833(3) company (in Chapter 7 of Part 22) | section 973(3) . . . | . . . company concerned in an exempt distribution (in Chapter 5 of Part 23) | section 1090 company owned by a consortium (and related expressions) (in Chapters 3 to 6 of Part 9) | section 397 company's percentage share in the profits or loss of a business (in Chapter 4 of Part 9) | section 416 company UK REIT (in Part 12) | section 524(5) company tax return (in Chapter 3 of Part 7A) | section 269CN company tax return (in Chapter 4 of Part 7A) | section 269DO company wholly owned by a charity (in Chapter 2 of Part 6) | section 200 company with investment business (in Part 14) | section 729 connected | section 1122 (applied by section 1176(1)) consortium case (in Chapter 7 of Part 22) | section 977(4) contributing participator (in Chapter 4 of Part 8) | section 296(3) control (except where otherwise indicated) | section 1124 (applied by section 1176(2)) control (in Part 10) | sections 450 and 451 control (in Chapter 6 of Part 14) | section 707 control (in Chapter 5 of Part 23) | section 1099(1) corporation tax advantage (in Part 15) | section 732(1) corresponding bonus shares (in Chapter 5 of Part 4) | section 90(1), (2) counteraction notice (in Part 15) | section 746(3) . . . | . . . . . . | . . . cumulative accountancy rental excess (in Part 21) | section 937 cumulative normal rental excess (in Part 21) | section 937 cumulative total amount of activated allowance (in Chapter 6A of Part 8) | section 332E(2) cumulative total amount of activated allowance (in Chapter 8 of Part 8) | section 356JB cumulative total amount of activated allowance (in Chapter 9 of Part 8) | section 356JG(2) the current lessor (in Part 21) | section 937 . . . | . . . . . . | . . . deductible amount (in Part 14A) | section 730B deduction by way of relevant corporation tax relief (in Chapter 1 of Part 19) | section 837 deduction by way of relevant corporation tax relief (in Chapter 2 of Part 19) | section 860 deduction by way of relevant tax relief (in Chapter 4 of Part 19) | section 886 default payment (in Chapter 4 of Part 8) | section 296(3) the defaulter (in Chapter 4 of Part 8) | section 296(3) deposit-taking trade (in Chapter 6 of Part 13) | section 641(6) derivative contract | Part 7 of CTA 2009 (applied by section 1119) designated area (in Part 8) | section 278 director (in Part 10) | section 452 disposal (in Part 7) | section 266 disposal of an asset (in Chapter 2 of Part 16) | section 776(3) disposal-related liability (in Chapter 3 of Part 6) | section 212(1) disposal-related obligation (in Chapter 3 of Part 6) | section 211 disposing of land (in Part 18) | section 816 dispositions of interests in land outside the United Kingdom (in Chapter 1 of Part 19) | section 848 disqualified close company (in Part 8B) | section 357KEA dissolution event (in Chapter 5 of Part 13) | section 626(4) the distributing company (in Chapter 5 of Part 23) | section 1079 distribution | Chapters 2 to 5 of Part 23 dividends (in Part 15) | section 751 the donor (in Part 21C) | section 939C(3) double taxation arrangements (in Part 5) | section 186(3) double taxation exempt (in Part 5) | section 186(1) economic loss (in Part 21B) | section 938F economic profit (in Part 21B) | section 938F economic loss (in Part 21BA) | section 938S economic profit (in Part 21BA) | section 938S . . . | . . . . . . | . . . . . . | . . . . . . | . . . . . . | section ... eligible sport (in Chapter 9 of Part 13) | section 661(1) enactment (in Chapter 6 of Part 22) | section 972(1) entry (in Part 12) | section 607(1) equity holder (in Chapter 10 of Part 12) | section 598(1) estate in land (in relation to Scotland) | section 1166(1) excluded activity (in Part 8B) | Chapter 17 of Part 8B excluded company (in Chapter 5 of Part 4) | section 90(1) excluded lease of background plant or machinery for a building (in Chapters 3 to 6 of Part 9) | section 70R of CAA 2001 (applied by section 437(3)) excluded trade (in Part 8B) | Chapter 17 of Part 8B exclusive licence (in Part 8A) | section 357BA exclusive licence (in Chapter 15 of Part 8B) | section 357VE exempt distribution (in Chapter 5 of Part 23) | section 1075(2) farming | section 1125 the final year (in Chapter 5 of Part 13) | section 626(2) and (3) finance income (in Part 8A) | section 357BG finance lease (in Chapters 3 to 6 of Part 9) | section 437(4) the finance lease test (in Chapter 2 of Part 9) | section 70N of CAA 2001 (applied by section 381(1)) finance lessor (in Part 21) | section 937 firm (in Chapter 16 of Part 8B) | section 357W(3) the 5 year period (in Part 7) | section 223 fixture (in Chapters 3 to 6 of Part 9) | section 437(5) for accounting purposes (except in Part 21) | section 1127(4) for accounting purposes (in Part 21) | section 937 forestry | section 1119 . . . | . . . functional currency (in Chapter 4 of Part 2) | section 17(4) generally accepted accounting practice | section 1127(1), (3) grossing up | section 1128 group (in Chapter 5 of Part 4) | section 90(1) group (in Part 7A) | section 269BD group (in Part 8A) | section 357GD group (in Part 12) | section 606 group (in Part 21B) | section 938E group (in Chapter 5 of Part 23) | section 1099(1) group allowance allocation statement (in Chapter 4 of Part 7A) | section 269DO group allowance nomination (in Chapter 4 of Part 7A) | section 269DF(1) a group mismatch scheme (in Part 21B) | section 938B group relief | section 97(2) group relief for carried-forward losses | section 188AA(4) group surcharge allowance (in Chapter 4 of Part 7A) | section 269DF group UK REIT (in Part 12) | section 523(5) the guarantor (in Chapter 4 of Part 8) | section 292(6) hire-purchase agreement | section 1129 HMRC (in Chapter 3 of Part 7A) | section 269CN HMRC (in Chapter 4 of Part 7A) | section 269DO holding company (in Chapter 5 of Part 4) | section 90(1) holding company (in Part 5) | section 185(2) holding company (in Part 5A) | section 188FC(2) holding company (in Chapter 5 of Part 23) | section 1099(1) in respect of shares in the company (in relation to a company which is a member of a 90% group) (in Part 23) | section 1113(1) in respect of securities of the company (in relation to a company which is a member of a 90% group) (in Part 23) | section 1114(1) inception (in Chapter 2 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 381(1)) income | section 1119 information (in Chapter 6 of Part 22) | section 972(1) the initial 6 periods (in Chapter 5 of Part 8) | section 311(1A) intangible fixed asset (in Chapter 8 of Part 8B) | section 357O(2) . . . | . . . interest (in Part 7) | section 256(1) interests in land outside the United Kingdom (in Chapter 1 of Part 19) | section 848 international accounting standards | section 1127(5) invention (in Part 8A | section 357GE investment allowance (in Chapter 6A of Part 8) | section 332C(2) the invested amount (in Part 7) | section 222 the investment (in Part 7) | section 219(1) investment company (in Chapter 5 of Part 4) | section 90(1) the investment date (in Part 7) | section 223 investment expenditure (in Chapter 6A of Part 8) | section 332BA investment expenditure (in Chapter 9 of Part 8) | section 356JE investment manager (in Chapter 5 of Part 8B) | section 1150 (applied by section 357LH) investment manager (in Chapter 2 of Part 24) | section 1150 investment transaction (in Chapter 5 of Part 8B) | section 1150 (applied by section 357LH) investment transaction (in Chapter 2 of Part 24) | section 1150 investment trust | section 1158 the investor (in Part 7) | sections 219(1) and 253 item (in Part 8A) | section 357GE joint venture company (in Chapter 10 of Part 12) | section 584(1) joint venture group (in Chapter 10 of Part 12) | section 584(2) large company condition (in Part 8B) | section 357KA lease (in Chapter 2 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 381(1)) lease (in Chapter 1 of Part 19) | section 846(2) lease (in Chapter 2 of Part 19) | section 862(2), (3) lease (in Chapter 3 of Part 19) | section 868 lease (in Chapter 4 of Part 19) | section 884 lease (in Chapter 1 of Part 20) | section 889(1) lease (in Chapter 2 of Part 20) | section 894(2) lease (in Part 21) | section 937 lease of plant or machinery (in Chapter 2 of Part 20) | section 894(3) the leasing arrangements (in Part 21) | section 937 lessee (in Chapter 2 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 381(1)) lessee (in Chapter 2 of Part 19) | section 862(4) the lessee (in Part 21 ) | section 937 lessor (in Chapter 2 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 381(1)) lessor (in Chapter 2 of Part 19) | section 862(4) the lessor (in Part 21) | section 937 . . . | section ... licence (in Chapter 6A of Part 8) | section 332KA licence (in Chapter 9 of Part 8) | section 356JNB licensed area (in Chapter 9 of Part 8) | section 356JNB licensed sub-area (in Chapter 9 of Part 8) | section 356JNA licensee (in Chapter 6A of Part 8) | section 332KA licensee (in Chapter 9 of Part 8) | section 356JNB linked (in relation to a person) (in Chapter 6 of Part 14) | section 706 linked (in relation to a person) (in Chapter 2 of Part 19) | section 861(1) loan (in Part 7) | section 256(1) loan creditor (in Part 10) | section 453 loan relationship | Part 5 of CTA 2009 (applied by section 1119) local authority | section 1130 local authority association | section 1131 long funding finance lease (in Chapter 2 of Part 9) | section 381(2) long funding finance lease (in Chapters 3 to 6 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 437(1) and (6)) long funding lease (in Chapter 2 of Part 9) | section 70G of CAA 2001 (applied by section 381(1)) long funding lease (in Chapters 3 to 6 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 437(1) and (6)) long funding operating lease (in Chapter 2 of Part 9) | section 381(2) long funding operating lease (in Chapters 3 to 6 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 437(1) and (6)) loss (in Chapter 4 of Part 9) | section 431 the lower limit (in Part 3A or Chapter 3A of Part 8 ) | section 18D or 279E the main ring fence profits rate | section 279A(4) (as applied by section 1119) mainstream losses (in Part 8B) | sections 357MA and 357NA mainstream profits (in Part 8B) | sections 357MA and 357NA mainstream qualifying land remediation loss (in Chapter 10 of Part 8B) | section 357QB(3) major lump sum (in Part 21) | section 902(5) . . . | . . . . . . | . . . market gardening | section 1125(5) market value (in relation to plant or machinery) (in Chapter 2 of Part 9) | section 70YI(2) of CAA 2001 (applied by section 381(1)) . . . | . . . market value (in Part 12) | section 609 market value of a qualifying investment (in Chapter 3 of Part 6) | section 210 member (where the reference is to a member of a company) (in Chapter 5 of Part 23) | section 1099(1) member of a consortium (in Part 5) | section 153(2) member of a consortium (in Part 5A) | section 153(2) (applied by section 188FB) member of a consortium (in Chapter 7 of Part 22) | section 976(4) member of the same group of companies (in Part 5) | section 152 member of the same group of companies (in Part 5A) | section 152 (applied by section 188FB) mortgage (in relation to Scotland) | section 1166(1) new consideration (in Chapter 6 of Part 5) | section 157(2) new consideration (in Part 23) | section 1115 new entrant (in Part 8A) | section 357A(11) . . . | . . . NIRE (in Part 8B) | Chapter 5 of Part 8B nominated company (in Chapter 4 of Part 7A) | section 269DF(1) non-charitable expenditure (in Part 11) | section 496 non-qualifying expenditure (in Chapter 9 of Part 13) | section 661(5) non-qualifying purposes (in Chapter 9 of Part 13) | section 661(4) non-trading chargeable realisation gain (in Chapter 4 of Part 14) | section 692(7) non-UK company (in Part 12) | section 521 non-UK resident (and references to a non-UK resident) | section 1119 non-UK tax (in Part 5) | section 187 normal rent (in Part 21) | section 896 normal rental excess (in Part 21) | section 937 Northern Ireland company (in Part 8B) | section 357KA Northern Ireland element (in Chapter 8 of Part 8B) | section 357OP Northern Ireland employer (in Part 8B) | section 357KD Northern Ireland expenditure (in Chapters 9 to 14B of Part 8B) | sections 357P(2), 357Q(2), 357R(2), 357S(2), 357T(2) and , 357U(2) , 357UJ(2) and 357UR(2) Northern Ireland firm (in Part 8B) | section 357WA Northern Ireland intangibles credits (in Chapter 8 of Part 8B) | section 357OP Northern Ireland intangibles debits (in Chapter 8 of Part 8B) | section 357OP Northern Ireland losses (in Part 8B) | sections 357MA and 357NA Northern Ireland profits (in Part 8B) | sections 357MA and 357NA Northern Ireland qualifying Chapter 2 expenditure (in Chapter 9 of Part 8B) | section 357P(2) . . . | . . . Northern Ireland qualifying land remediation expenditure (in Chapter 10 of Part 8B) | section 357Q(2) Northern Ireland qualifying land remediation loss (in Chapter 10 of Part 8B) | section 357QB(3) Northern Ireland rate | section 357 notice | section 1119 notional accounting periods (in Chapter 3 of Part 14) | section 678(4) notional accounting periods (in Chapter 4 of Part 14) | section 695(4) notional accounting periods (in Chapter 5A of Part 14) | section 705B(4) notional business (in Chapter 4 of Part 9) | section 417(6) notional business (in Chapter 1 of Part 20) | section 889(1) the OECD Model Tax Convention (in Part 8A) | section 357GE the OECD transfer pricing guidelines (in Part 8A) | section 357GE the OGA (in Part 8) | section 278 . . . | . . . oil (in Part 8) | section 278 oil and gas exploration and appraisal | section 1134 oil extraction activities (in Part 8) | section 272 oil field (in Part 8) | section 278 oil-related activities (in Part 8) | section 274 oil rights (in Part 8) | section 273 onshore allowance (in Chapter 8 of Part 8) | section 356JB . . . | . . . . . . | . . . . . . | . . . onshore oil-related activities (in Chapter 8 of Part 8) | section 356BA open-ended investment company (in Chapter 2 of Part 13) | sections 613 and 615 ordinary share capital | section 1119 OTA 1975 (in Part 8) | section 278 . . . | . . . overseas property business | Chapter 2 of Part 4 of CTA 2009 (applied by section 1119) . . . | . . . . . . | . . . owned by a consortium (in Part 5) | section 153(1) and (3) owned by a consortium (in Part 5A) | section 153(1) and (3) (applied by section 188FB) owned by a consortium (in Chapter 7 of Part 22) | section 976(4) ownership (in Chapter 7 of Part 14) | section 726 participator (in Part 8) | section 278 participator (in Part 10) | section 454 partnership (in Chapter 3 of Part 7A) | section 269CN pay (in Part 21) | section 937 payments in respect of an asset (in Chapter 2 of Part 16) | section 776(4) the penultimate year (in Chapter 5 of Part 13) | section 626(2) and (3) period of account (except in Part 21) | section 1119 period of account (in Part 21) | section 932(1) to (3) the period of the loss (in Chapter 5 of Part 8) | section 323(1) . . . | . . . permanent establishment | section 1119 person involved in a relevant change (in Chapter 2 of Part 16) | section 764(5) person receiving an asset (in Chapter 2 of Part 16) | section 776(2) personal representatives | section 1119 plant or machinery (in Chapters 3 to 6 of Part 9) | section 437(7) plant or machinery (in Chapter 1 of Part 20) | section 889(1) plant or machinery lease (in Chapter 2 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 381(1)) plant or machinery lease (in Chapters 3 to 6 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 437(1) and (8)) post-cessation company (in Part 12) | section 607(3) post-cessation group (in Part 12) | section 607(3) post-commencement period (in Chapter 5 of Part 8) | section 309 post-commencement supplement (in Chapter 5 of Part 8) | section 321 . . . | . . . . . . | . . . . . . | . . . the post-commencement supplement provisions (in Chapter 5 of Part 8) | section 321(4) post-25 November 1996 scheme (in Part 21) | section 930(1)(b) . . . | . . . . . . | . . . . . . | . . . pre-commencement asset (in Chapter 8 of Part 8B) | section 357OP pre-commencement period (in Chapter 5 of Part 8) | section 309 pre-commencement supplement (in Chapter 5 of Part 8) | section 315 the predecessor (in Chapter 1 of Part 22) | section 940B(4) pre-entry company (in Part 12) | section 607(3) pre-entry group (in Part 12) | section 607(3) pre-26 November 1996 scheme (in Part 21) | section 930(1)(a) pre-2015 carried-forward management expenses (in Chapter 3 of Part 7A) | section 269CC(4) pre-2015 carried-forward non-trading deficit (in Chapter 3 of Part 7A) | section 269CB(4) pre-2015 carried-forward trading loss (in Chapter 3 of Part 7A) | section 269CA(4) . . . | . . . the principal company (of a group) (in Part 12) | section 606(1) profits (in Part 5) | section 188 profits (in Part 5A) | section 188FD profits (in Chapter 4 of Part 9) | section 431 profits (in Chapter 5 of Part 13) | section 626(5) profits or assets available for distribution to equity holders (in Chapters 3 and 4 of Part 9) | section 398(7), (8) property business (in Chapters 3 to 6 of Part 9) | section 437(8A) property deriving its value from land (in Part 18) | section 833(2) property rental business (in Part 12) | section 519 qualifying activity (in Chapter 2 of Part 9) | section 381(4) qualifying change (in Part 14A) | section 730B qualifying change in a company's interest in a business (in Chapters 3 to 6 of Part 9) | section 415 qualifying change of ownership in relation to a company (in Chapters 3 to 6 of Part 9) | sections 392 to 398 qualifying Chapter 2 expenditure (in Chapter 9 of Part 8B) | section 357P(2) . . . | . . . qualifying charitable donation | section 190 (applied by section 1119) qualifying company (in Chapter 5 of Part 8) | section 308 qualifying company (in Part 8A) | section 357B . . . | . . . . . . | . . . qualifying expenditure (in Chapter 11 of Part 8B) | section 357R(2) qualifying expenditure (in Chapter 12 of Part 8B) | section 357S(2) qualifying expenditure (in Chapter 13 of Part 8B) | section 357T(2) qualifying expenditure (in Chapter 14 of Part 8B) | section 357U(2) qualifying expenditure (in Chapter 14A of Part 8B) | section 357UJ(2) qualifying expenditure (in Chapter 14B of Part 8B) | section 357UR(2) qualifying interest in land (in Chapter 3 of Part 6) | section 205 qualifying investment (in Chapter 3 of Part 6) | section 204 qualifying investment (in Part 7) | section 225 qualifying IP right (in Part 8A) | section 357B(4) qualifying IP right (in Chapter 15 of Part 8B) | section 357VE qualifying land remediation expenditure (in Chapter 10 of Part 8B) | section 357Q(2) qualifying leased plant or machinery (in Chapter 3 of Part 9) | section 387(7) qualifying leased plant or machinery (in relation to a partnership) (in Chapter 4 of Part 9) | section 410(6) . . . | . . . qualifying oil field (in Chapter 6A of Part 8) | section 332B qualifying partnership trade (in Part 8B) | section 357WB qualifying payment (in Chapter 2 of Part 6) | section 191 qualifying pre-commencement expenditure (in Chapter 5 of Part 8) | section 312 . . . | . . . qualifying purposes (in Chapter 9 of Part 13) | section 661(3) qualifying residual profit of a trade (in Chapters 3 and 4 of Part 8A) | section 357GE qualifying 75% subsidiary (in Chapters 3 to 6 of Part 9) | section 398(1), (2), (3), (4) qualifying trade (in Part 8B) | section 357KB . . . | . . . realisation (in Chapter 4 of Part 14) | section 734 of CTA 2009 (applied by section 692(7)) realisation credit (in Chapter 8 of Part 8B) | section 357OP realisation debit (in Chapter 8 of Part 8B) | section 357OP recognised stock exchange | section 1137 reference period (in Chapter 6A of Part 8) | section 332G reference period (in Chapter 9 of Part 8) | section 356JI registered club (in Chapter 9 of Part 13) | section 658(6) . . . | . . . . . . | . . . registered society (except in Chapter 5 of Part 4) | section 1119 registered society (in Chapter 5 of Part 4) | section 90(1) registered pension scheme | section 150(2) of FA 2004 (applied by section 1119) . . . | . . . related accounting period (in Part 21) | section 932(4) related company (in Chapter 7 of Part 22) | section 976 related period of account (in Part 21) | section 932(5) relevant arrangement (in Chapter 2 of Part 20) | section 894(6) relevant asset (in Chapter 3 of Part 19) | section 869 relevant asset (in Chapter 4 of Part 19) | section 885 relevant capital allowance (in Chapter 1 of Part 20) | section 889(1) relevant capital payment (in Chapter 2 of Part 20) | section 893(3) to (7) relevant carried-forward loss (in Chapter 3 of Part 7A) | section 269CN relevant carried-forward loss (in Part 14B) | section 730F relevant change in relation to a partnership (in Chapter 2 of Part 16) | section 764 relevant change in relationship (in Chapters 3 to 6 of Part 9) | section 392 relevant company (in Chapter 5 of Part 23) | section 1080 the relevant day (in Part 14A) | section 730B the relevant gain (in Chapter 4 of Part 14) | section 692(7) . . . | . . . relevant income (in Chapter 6A of Part 8) | section 332F(3) relevant income (in Chapter 8 of Part 8) | section 356E(3) relevant income (in Chapter 9 of Part 8) | section 356JH(3) relevant IP income (in Part 8A) | section 357BH relevant IP profits (in Chapter 15 of Part 8B) | section 357VE relevant non-trading profits (in Chapter 3 of Part 7A) | section 269CN the relevant participator (in Chapter 4 of Part 8) | section 292(6) the relevant percentage (in Chapter 5 of Part 8) | section 310 relevant period (in Chapter 15 of Part 8B) | section 357VE . . . | . . . the relevant period (in Chapter 6 of Part 14) | section 709 the relevant period (in Chapter 7 of Part 22) | section 975 relevant person (in Chapter 3 of Part 10) | section 455(6) relevant profits (in Chapter 3 of Part 7A) | section 269CN the relevant provisions (in Chapter 4 of Part 14) | section 694 relevant regulated activity (in Part 7A) | section 269BB relevant tax advantage (in Part 21B) | section 938D relevant tax disadvantage (in Part 21B) | section 938D relevant tax advantage (in Part 21BA) | section 938R relevant tax disadvantage (in Part 21BA) | section 938R relevant trading profits (in Chapter 3 of Part 7A) | section 269CN the relievable amount (in Chapter 3 of Part 6) | section 206 relievable charity donation (in Part 21C) | section 939B(1) remaining useful economic life (in Chapter 2 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 381(1)) rent (in Chapter 1 of Part 19) | section 846(3), (4) rent (in Chapter 2 of Part 19) | section 862(5) rent (in Part 21) | section 937 rental earnings (in Part 21) | section 898 residual business (in Part 12) | section 522 residual value of plant or machinery leased under a long funding operating lease (in Chapter 2 of Part 9) | section 381(4) retail prices index | section 1119 . . . | . . . ring fence income (in Part 8) | section 275 ring fence loss (in Chapter 5 of Part 8) | section 323 the ring fence marginal relief fraction (in Chapter 3A of Part 8) | section 279B(3) the ring fence pool (in Chapter 5 of Part 8) | sections 325 and 326 ring fence profits (in Part 3A or 8) | section 276 (including as applied by section 18A) roll-over relief (in Chapter 8 of Part 8B) | section 357OP the sales of lessors Chapters (in Part 9) | section 358(4) scheme (in Part 21B) | section 938H scheme (in Part 21BA) | section 938U the scheme group (in Part 21B) | section 938B scheme loss (in Part 21B) | section 938C scheme loss (in Part 21BA) | section 938Q the scheme period (in Part 21B) | section 938D the scheme period (in Part 21BA) | section 938R site (in Chapter 8 of Part 8) | section 356BC . . . | . . . scheme profit (in Part 21B) | section 938C scheme profit (in Part 21BA) | section 938Q . . . | . . . scientific research association (in Part 11) | section 469 security (in Part 23) | section 1117(1) securities (in Part 15) | section 751 securitisation company (in Chapter 4 of Part 13) | section 623 self-build society (in Chapter 8 of Part 13) | section 650 the separate exhibition trade (in Chapter 14B of Part 8B) | section 357UR(2) the separate film trade (in Chapter 11 of Part 8B) | section 357R(2) the separate orchestral trade (in Chapter 14A of Part 8B) | section 357UJ(2) the separate programme trade (in Chapter 12 of Part 8B) | section 357S(2) the separate theatrical trade (in Chapter 14 of Part 8B) | section 357U(2) the separate video game trade (in Chapter 13 of Part 8B) | section 357T(2) settled property | section 1119 share (in Part 18) | section 833(3) share (in Part 23, except section 1054) | section 1117(1) share loss relief (in Chapter 5 of Part 4) | section 90(1) shares (in Chapter 5 of Part 4) | section 90(1), (3), (4), (5) shares (in Chapter 7 of Part 14) | section 726 shares (in Chapter 5 of Part 23) | section 1099(1) shell company (in Chapter 5A of Part 14) | section 705A(2) . . . | . . . the 6 year period (in Chapter 5 of Part 7) | section 242 . . . | . . . . . . | . . . the small ring fence profits rate | section 279A(4) SME (in Part 8B) | section 357KC . . . | . . . SME (election) condition (in Part 8B) | section 357KA SME (Northern Ireland employer) condition (in Part 8B) | section 357KA the specified loss-making period (in Part 5A) | section 188FD the standard marginal relief fraction | section 18B the standard small profits rate | section 18A start-up period (in Chapter 3 of Part 7A) | section 269CG . . . | . . . . . . | . . . 51% subsidiary | section 1154 75% subsidiary (except in Part 5 and Part 5A) | section 1154 75% subsidiary (in Part 5) | section 151 75% subsidiary (in Part 5A) | section 151 (applied by section 188FB) 90% subsidiary (except in Part 5) | section 1154 90% subsidiary (in Part 5) | section 151 the successor (in Chapter 1 of Part 22) | section 940B(4) sum (in Part 21) | section 937 sum obtained in respect of an interest in an asset (in Chapter 4 of Part 19) | section 877 sum obtained in respect of the lessee's interest in a lease of an asset (in Chapter 4 of Part 19) | section 878 surcharge allowance (in Chapter 4 of Part 7A) | section 269DA(3) and (4) surcharge profits (in Chapter 4 of Part 7A) | section 269DA(2) surrender (in relation to Scotland) | section 1166(1) the surrenderable amounts (in Part 5) | section 188 the surrenderable amounts (in Part 5A) | section 188FD surrendering company (in Part 5) | section 188 the surrendering company (in Part 5A) | section 188FD the surrender period (in Part 5) | section 188 the surrender period (in Part 5A) | section 188FD tainted donation (in Part 21C) | section 939C tax | section 1119 taxable total profits | section 4(2) tax calculation currency (in Chapter 4 of Part 2) | section 17(5) . . . | . . . a tax mismatch scheme (in Part 21BA) | section 938P tax relief certificate (in Part 7) | section 229 tax year | section 1119 the tax year 2010-11 etc | section 1119 taxable ring fence profits for an accounting period (in Chapter 5 of Part 8) | section 314 the taxpayer company (in Chapter 7 of Part 22) | section 974(2) the term (in Chapter 2 of Part 9) | section 70YI(1) of CAA 2001 (applied by section 381(1)) termination (in Chapter 2 of Part 9 ) | section 70YI(1) of CAA 2001 (applied by section 381(1)) termination amount (in Chapter 2 of Part 9) | section 70YG of CAA 2001 (applied by section 381(1)) termination value (in Chapter 2 of Part 9 ) | section 70YH of CAA 2001 (applied by section 381(1)) . . . | . . . . . . | . . . total gross income of a trade (in Part 8A) | section 357CA total profits | section 1119 trade | section 1119 trade (in Part 5) | section 188 trade (in Part 5A) | section 188FD trade (in Part 8B) | section 357NK the trade (in Chapter 6 of Part 8B) | section 357M(2) the trade (in Chapter 7 of Part 8B) | section 357N(2) trade (in Chapter 2 of Part 14) | section 673(5) trade (in Chapter 1 of Part 22) | section 940B(5) trade (in Chapter 2 of Part 22) | section 957(2) trade (in Chapter 6 of Part 22) | section 972(2) trade (in Chapter 5 of Part 23, except in section 1099(4)) | section 1099(1) trading activities (in Chapter 5 of Part 23) | section 1099(1) trading company (in Chapter 5 of Part 4) | section 90(1) trading company (in Part 5) | section 185(1) trading company (in Part 5A) | section 188FC(1) trading company (in Chapter 5 of Part 23) | section 1099(1) trading group (in Chapter 5 of Part 4) | section 90(1), (6) trading group (in Chapter 5 of Part 23) | section 1099(1) trading stock (in Part 15) | section 751 transaction in securities (in Part 15) | section 751 transfer of a trade (in Chapter 1 of Part 22) | section 940B(2) the transferred trade (in Chapter 1 of Part 22) | section 940B(3) tribunal | section 1119 type 1 finance arrangement (in Chapter 2 of Part 16) | section 758 type 2 finance arrangement (in Chapter 2 of Part 16) | section 763 type 3 finance arrangement (in Chapter 2 of Part 16) | section 767 UK company (in Part 12) | section 521(1) UK generally accepted accounting practice | section 1127(2) UK property business | Chapter 2 of Part 4 of CTA 2009 (applied by section 1119) UK property rental business (in relation to a non-UK company) (in Part 12) | section 520 UK REIT (in Part 12) | section 518(4) UK resident (and references to a UK resident) | section 1119 . . . | . . . . . . | . . . . . . | . . . unauthorised unit trust | section 1140 (applied by section 1119) unit holder | sections 616 and 619 (applied by section 1119) unit trust scheme | section 237 of FISMA 2000 (applied by section 1119) unquoted company (in Chapter 5 of Part 23) | section 1098 unrelieved group ring fence profits (in Chapter 5 of Part 8) | section 313 . . . | . . . the upper limit (in Part 3A or Chapter 3A of Part 8 ) | section 18D or 279E value of net benefit to a charity (in Chapter 3 of Part 6) | section 209 venturing company (in Chapter 10 of Part 12) | section 585(2) venturing group (in Chapter 10 of Part 12) | section 585(1) winding up receipt (in Chapter 6 in Part 13) | section 641(6) writing off of sum on a straight line basis (in Chapter 2 of Part 9) | section 381(5)