Income Tax Act 2007

SCHEDULE 4 Index of defined expressions

Section 1032 accountancy rental earnings (in Part 11A) | section 614AB(1) accountancy rental excess (in Chapter 2 of Part 11A) | section 614BH(1) to (4) accountancy rental excess (in Chapter 3 of Part 11A) | section 614BH(1) to (4), as it has effect as a result of section 614CD accounting period (in relation to a deposit-taker who is not a company) (in Chapter 15 of Part 15) | section 948(1) accounts (in Chapter 5B of Part 13) | section 809BZQ accreditation period (in Part 7) | section 342(1) accrued income losses (in Part 12) | section 615(4) accrued income profits (in Part 12) | section 615(2) accumulated or discretionary income (in Chapter 3 of Part 9) | section 480 acquisition value of a qualifying investment (in Chapter 3 of Part 8) | section 438A Act | section 1018 additional rate | section 6(2) (as applied by section 989) adjusted net income (in Chapters 2 and 3 of Part 3) | section 58 alternative finance arrangements (in Part 10A | section 564A(2) alternative finance return (in Part 10A) | sections 564I to 564L arrangements (in Part 5) | section 257(1) arrangements (in Part 5A) | section 257HJ(1) arrangements (in Chapter 2 of Part 9) | section 465(8) arrangements (in Chapter 5B of Part 13) | section 809BZR arrangements (in Chapter 5E of Part 13) | section 809EZE(1) arrangements (in Chapter 8 of Part 13) | section 809ZR asset (in Part 11A) | section 614DG asset representing the leased asset (in Part 11A) | section 614DD assets (in Chapter 2 of Part 13) | section 717 assignment (in the application of this Act to Scotland) | section 1008(1) associate (in Part 5) | section 253 associate (in Part 5A) | section 257HJ(1) associate (in Part 6) | section 253 (as applied by section 332) associate (in Part 7) | section 381 associated (in Chapter 1 of Part 12A) | section 681AM associates (in Chapter 4 of Part 12A) | section 681DL associated operation (in Chapter 2 of Part 13) | section 719 attributable income (in Part 10) | section 540(3) attributable gains (in Part 10) | section 540(3) attributable income and gains (in Part 10) | section 540(3) authorised unit trust | section 989 available income and gains (in Part 10) | section 562(4) basic rate | section 6(2) (as applied by section 989) basic rate limit | section 10 (as applied by section 989) beneficial entitlement (in Chapter 1 of Part 14) | section 822 beneficial entitlement (in Chapter 2B of Part 14) | section 835O(4) the beneficiary (in Chapter 8 of Part 9) | section 499(1)(b) the beneficiary's income (in Chapter 8 of Part 9) | section 499(2) . . . | . . . benefits associated with a gift (in Chapter 2 of Part 8) | section 417 body (in Part 7) | section 382(1) body of persons | section 989 bonus shares (in Chapter 6 of Part 4) | section 151(1) bonus shares (in Part 5) | section 257(1) bonus shares (in Part 5A) | section 257HJ(1) bonus shares (in Part 7) | section 382(1) branch or agency (in Chapter 2B of Part 14) | section 835S(2) building society | section 989 . . . | . . . . . . | . . . . . . | . . . . . . | . . . capital (in Chapter 3 of Part 13) | section 772(1) capital allowance | section 989 capital amount (in Chapter 4 of Part 13) | section 777(7) capital gains relief (in Chapter 3 of Part 4) | section 103(2) capital gains relief (in Chapter 5 of Part 13) | section 790(4) capital sum (in Chapter 4 of Part 12A) | section 681DM the CDFI (in Part 7) | sections 334(2) and 370 certificate of deposit | section 1019 chargeable gain | section 989 chargeable period | section 989 charged amount (in Chapter 2 of Part 8) | section 427 charitable trade (in Part 10) | section 525 charitable trust ... | paragraph 1 of Schedule 6 to FA 2010 charity | paragraph 1 of Schedule 6 to FA 2010 charity (in Chapter 2 of Part 8) | paragraph 1 of Schedule 6 to FA 2010 (and see also section 430) charity (in Chapter 3 of Part 8) | paragraph 1 of Schedule 6 to FA 2010 (and see also section 446) charity (in Chapter 8 of Part 13) | paragraph 1 of Schedule 6 to FA 2010 (and see also section 809ZR) CITR (in Part 7) | section 333 civil partner (in Chapter 6 of Part 4) | section 151(1) claim | section 1020 close company | section 989 close company (in Chapter 1 of Part 13) | section 713 collective investment scheme (in Chapter 5E of Part 13) | section 809EZE(1) company (except in Part 6, Chapters 1, 3 and 4 of Part 13 and sections 993 and 994) | section 992 company (in Part 6) | section 332 company (in Chapter 1 of Part 13) | section 713 company (in Chapter 3 of Part 13) | section 772(3) company (in Chapter 3A of Part 14) | section 837H(4) company (in Chapter 4 of Part 13) | section 789 company in administration (in Part 5) | section 252(2) company in administration (in Part 6) | section 331(2) company in receivership (in Part 5) | section 252(3) company in receivership (in Part 6) | section 331(3) company UK REIT (in Chapter 4 of Part 11) | section 606(2) . . . | . . . . . . | . . . compliance certificate (in Part 5) | section 204(1) compliance certificate (in Part 5A) | section 257EC(1) compliance statement (in Part 5) | section 205(1) compliance statement (in Part 5A) | section 257ED(1) connected (in relation to two persons being connected with one another) | section 993 as applied by section 1021(1) (but see exceptions and alternative provision in sections 166 to 171, 257(2) and 313(5) and (6)) control | section 995 as applied by section 1021(2) (but see exceptions and alternative provision in sections 69(7), 139(2), 257(3), 257HJ(3), 313(4) and (6), 394(5), 395(6), 691(4) and 994(1)) conversion (in Part 12) | section 620(7) co-operative (in Chapter 1 of Part 8) | section 401(3) corresponding bonus shares (in Chapter 6 of Part 4) | section 151(1) counteraction notice (in Chapter 1 of Part 13) | section 698(3) cumulative accountancy rental excess (in Chapter 2 of Part 11A) | section 614BH(5) cumulative accountancy rental excess (in Chapter 3 of Part 11A) | section 614BH(5), as it has effect as a result of section 614CD cumulative normal rental excess (in Chapter 2 of Part 11A) | section 614BJ(5) cumulative normal rental excess (in Chapter 3 of Part 11A) | section 614BJ(5), as it has effect as a result of section 614CD the current lessor (in Part 11A) | section 614DG the current tax year (in Chapter 8 of Part 9) | section 499 debenture (except in sections 559, 560 and 691) | section 1022 deduction by way of relevant income tax relief (in Chapter 1 of Part 12A) | section 681AC(1) deduction by way of relevant income tax relief (in Chapter 2 of Part 12A) | section 681BK deduction by way of relevant tax relief (in Chapter 4 of Part 12A) | section 681DP . . . | . . . . . . | . . . . . . | . . . default additional rate | section 6C (as applied by section 989) default basic rate | section 6C (as applied by section 989) default higher rate | section 6C (as applied by section 989) deposit (in Chapter 2 of Part 15) | section 855(2) deposit (in Chapter 19 of Part 15) | section 983 deposit-taker (in Chapter 2 of Part 15 and section 876) | section 853 deposit-taking trade (in Chapter 3A of Part 14 | section 837B(3) director (in Part 5) | section 257(1) director (in Part 5A) | section 257HJ(1) director (in Part 6) | section 332 discretionary or accumulation settlement (in Chapter 2 of Part 15) | section 873(1) disguised fee (in Chapter 5E of Part 13) | section 809EZA(3) disposal (in Part 7) | section 379 disposal of an asset (in Chapter 5B of Part 13) | section 809BZS(3) disposal of shares (in Part 5) | section 254 disposal of shares (in Part 5A) | section 257HH disposal-related liability (in Chapter 3 of Part 8) | section 440 disposal-related obligation (in Chapter 3 of Part 8) | section 439 disposing of land (in Chapter 3 of Part 13) | section 753 dispositions of interests in land outside the United Kingdom (in Chapter 1 of Part 12A) | section 681AN disregarded annual payments (in Chapter 1 of Part 14) | section 826 disregarded company income (in Chapter 1 of Part 14) | section 816 disregarded income (in Chapter 1 of Part 14) | section 813(1) disregarded pension income (in Chapter 1 of Part 14) | section 813(3) disregarded savings and investment income (in Chapter 1 of Part 14) | section 825 disregarded social security income (in Chapter 1 of Part 14) | section 813(5) disregarded transaction income (in Chapter 1 of Part 14) | section 814 distribution ... | section 989 . . . | . . . . . . | . . . dividends (in Chapter 1 of Part 13) | section 713 dividend additional rate | section 8(3) (as applied by section 989). dividend income | section 19 dividend ordinary rate | section 8(1) (as applied by section 989) dividend trust rate | section 9(2) (as applied by section 989) dividend upper rate | section 8(2) (as applied by section 989) the donor (in Chapter 8 of Part 13) | section 809ZJ(3) double taxation arrangements | section 1023 early tax year (in Chapter 3 of Part 4) | section 112(6) EIS (in Part 5) | section 156(2) EIS original rate (in Part 5) | section 256A EIS rate (in Part 5) | section 158(2A) EIS relief (in Chapter 6 of Part 4) | section 151(1) EIS relief (in Part 5) | section 156(1) EIS relief (in Part 5A) | section 257HJ(1) election | section 1020 eligible for EIS relief (in Part 5) | section 157(1) eligible shares (in Chapter 2 of Part 6) | section 273(1) eligible shares (in Chapter 3 of Part 6) | section 285(3A) and (3B) the 70% eligible shares condition (in Chapter 3 of Part 6) | section 274(2) employment income | section 7 of ITEPA 2003 excluded company (in Chapter 6 of Part 4) | section 151(1) external investor (in Chapter 5E of Part 13) | section 809EZE(1) farming | section 996 finance lessor (in Part 11A) | section 614DG financial instrument (in Part 15) | section 984 firm (in Chapter 2 of Part 4) | section 60(5) firm (in Chapter 3 of Part 4) | section 103(3) firm (in Chapter 5 of Part 13) | section 790(5) the 5 year period (in Part 7) | section 338 for accounting purposes (in Part 11A) | section 614DG foreign employment election | section 989 (and see section 41M of ITEPA 2003) foreign gain claim | section 989 (and see paragraph 1 of Schedule D1 to TCGA 1992) foreign income claim | section 989 (and see section 845A of ITTOIA 2005) . . . | . . . . . . | . . . generally accepted accounting practice | section 997(1) and (3) gift aid declaration (in Chapter 2 of Part 8) | section 428 gilt-edged securities | section 1024 gross amount of a payment (in Chapter 4 of Part 8) | section 452 . . . | . . . . . . | . . . gross amount (in Chapter 9 of Part 15) | section 589 (as applied by section 926(1)) . . . | . . . grossing up | section 998 grossed up amount (in Chapter 2 of Part 8) | section 415 gross-paying government securities (in Chapter 5 of Part 15) | section 893(2) group (in Chapter 6 of Part 4 (except in sections 137 and 142)) | section 151(1) group (in Part 5) | section 257(1) group (in Part 5A) | section 257HJ(1) group (in Part 6) | section 332 ...) | . . . . . . | . . . group (in Chapter 9 of Part 15) | section 591(1) (as applied by section 926(1)) group company (in Part 5) | section 257(1) group company (in Part 5A) | section 257HJ(1) group company (in Part 6) | section 332 group UK REIT (in Chapter 2 of Part 11) | section 591(1) . . . | . . . group UK REIT (in Chapter 9 of Part 15) | section 591(1) (as applied by section 926(1)) heritage body (in Chapter 10 of Part 9) | section 507(2) heritage direction (in Chapter 10 of Part 9) | section 507(2) heritage maintenance property (in Chapter 10 of Part 9) | section 507(2) heritage maintenance settlement (in Chapter 10 of Part 9) | section 507(2) higher rate | section 6(2) (as applied by section 989) higher rate limit | section 10 (as applied by section 989) holding company (in Chapter 6 of Part 4) | section 151(1) the 15% holding limit condition (in Chapter 3 of Part 6) | section 274(2) the income retention condition (in Chapter 3 of Part 6) | section 274(2) income tax advantage (in Chapter 1 of Part 13) | section 687 independent agent (in Chapter 2C of Part 14) | section 835Y the independent broker conditions (in Chapter 1 of Part 14) | section 817 the independent broker conditions (in Chapter 2B of Part 14) | section 835L the independent investment manager conditions (in Chapter 1 of Part 14) | section 818 the independent investment manager conditions (in Chapter 2B of Part 14) | section 835M individual (in Chapter 2 of Part 13) | section 714(4) individual (in Chapter 6 of Part 15) | section 905 interest (in Part 12) | section 671 interest payment day (in Part 12) | section 672 interest period (in Part 12) | section 673 interests in land outside the United Kingdom (in Chapter 1 of Part 12A) | section 681AN the invested amount (in Part 7) | section 337 the investing company (in Chapter 4 of Part 6) | section 286(1) investment (in Chapter 2 of Part 15 and section 876) | section 855(1) investment (in investment scheme) (in Chapter 5E of Part 13) | section 809EZE(2) the investment (in Part 7) | section 334(1) investment company (in Chapter 6 of Part 4) | section 151(1) the investment date (in Part 7) | section 338 investment management services (in Chapter 5E of Part 13) | section 809EZE(1) investment manager (in Chapter 1 of Part 14) | section 827(1) investment manager (in Chapter 2B of Part 14) | section 835S(3) investment scheme (in Chapter 5E of Part 13) | section 809EZA(6) investments (in relation to a company) (in Chapter 3 of Part 6) | section 285(4) investment transaction (in Chapter 1 of Part 14) | section 827(2) investment transaction (in Chapter 2B of Part 14) | section 835S(4) investment trust (in Chapter 5E of Part 13) | section 809EZE(1) the investor (in Part 5) | section 157(1) the investor (in Part 7) | sections 334(1) and 370 issue of shares (in Part 5A) | section 257HI the issuing company (in Part 5) | section 157(1) lease (in Chapter 1 of Part 12A) | section 681AL(2) lease (in Chapter 2 of Part 12A) | section 681BM(2), (3) lease (in Chapter 3 of Part 12A) | section 681CF lease (in Chapter 4 of Part 12A) | section 681DN lease (in Part 11A) | section 614DG the leasing arrangements (in Part 11A) | section 614DG the lessee (in Part 11A) | section 614DG lessee (in Chapter 2 of Part 12A) | section 681BM(4) the lessor (in Part 11A) | section 614DG lessor (in Chapter 2 of Part 12A) | section 681BM(4) limited partner (in Chapter 3 of Part 4) | section 103A linked (in relation to a person) (in Chapter 2 of Part 12A) | section 681BL the listing condition (in Chapter 3 of Part 6) | section 274(2) living together (in relation to married couples and civil partners) | section 1011 local authority | section 999 local authority association | section 1000 major lump sum (in Part 11A) | section 614BC(5) manufactured dividend (in Chapter 2 of Part 11) | section 573(1)(a) . . . | . . . . . . | . . . manufactured dividend (in Chapter 9 of Part 15) | section 573(1)(a) (as applied by section 926(1)) . . . | . . . manufactured interest (in Chapter 9 of Part 15) | section 578(1)(a) (as applied by section 926(1)) . . . | . . . manufactured overseas dividend (in Chapter 9 of Part 15) | section 581(1)(a) (as applied by section 926(1)) market gardening | section 996 market value (in Chapter 5E of Part 13) | section 809EZE(1) market value (in Part 5A) | section 257HJ(6) market value (of an asset) (in Part 5) | section 257(6) market value (of an asset) (in Part 7) | section 382(3) market value of a qualifying investment (in Chapter 3 of Part 8) | section 438 modified net income | section 1025 the nature of income condition (in Chapter 3 of Part 6) | section 274(2) net income | section 23 (see Step 2) (as applied by section 989) new qualifying trade (in Part 5A) | section 257HF nominal value of securities (in Part 12) | sections 676 and 677 non-active partner (in Chapter 3 of Part 4) | section 103B non-charitable expenditure (in Part 10) | section 543 non-UK resident (and references to a non-UK resident or a non-UK resident person) | section 989 normal rent (in Part 11A) | section 614AA normal rental excess (in Chapter 2 of Part 11A) | section 614BJ(1) to (4) normal rental excess (in Chapter 3 of Part 11A) | section 614BJ(1) to (4), as it has effect as a result of section 614CD normal self-assessment filing date | section 989 notice | section 989 obligation (in Chapter 3 of Part 8) | section 439(7) occupation (in Chapter 4 of Part 13) | section 774 offshore installation | sections 1001 and 1002 oil and gas exploration and appraisal | section 1003 ordinary share capital | section 989 ordinary shares (in Part 5) | section 257(1) ordinary shares (in Part 5A) | section 257HJ(1) ordinary shares (in Part 6) | section 332 other income (in Part 9) | section 463 other person (in Chapter 3 of Part 13) | section 763 other person (in Chapter 4 of Part 13) | section 782 . . . | . . . . . . | . . . the overseas part | section 989 overseas property business | Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989) . . . | . . . . . . | . . . . . . | . . . . . . | . . . parent company (in Part 5) | section 257(1) parent company (in Part 5A) | section 257HJ(1) parent company (in Part 6) | section 332 participant (in Chapter 5E of Part 13) | section 809EZE(1) pay (in Part 11A) | section 614DG payment (in Chapter 7 of Part 9) | section 493(5) payments in respect of an asset (in Chapter 5B of Part 13) | section 809BZS(4) period A, period B (in Part 5A) | section 257AC period A, period B, period C (in Part 5) | section 159(2), (3), (4) period of account | section 989 period of account (in Part 11A) | section 614DB(1) to (3) permanent establishment (except in Part 5 and Chapter 4 of Part 6) | section 1007A permanent establishment (in Part 5) | section 191A permanent establishment (in Part 5A) | section 257HJ(1) permanent establishment (in Chapter 4 of Part 6) | section 302A person abroad (in Chapter 2 of Part 13) | section 718 person involved in a relevant change (in Chapter 5B of Part 13) | section 809BZG(5) person receiving an asset (in Chapter 5B of Part 13) | section 809BZS(2) personal representatives | section 989 post-25 November 1996 scheme (in Part 11A) | section 614D(1)(b) . . . | . . . pre-26 November 1996 scheme (in Part 11A) | section 614D(1)(a) . . . | . . . . . . | . . . . . . | . . . . . . | . . . profits (on investment made for purposes of investment scheme) (in Chapter 5E of Part 13) | section 809EZE(1) profits or gains | section 989 property additional rate | section 6D (as applied by section 989) property basic rate | section 6D (as applied by section 989) property deriving its value from land (in Chapter 3 of Part 13) | section 772(2) property higher rate | section 6D (as applied by section 989) property income | section 17A (as applied by section 989) property investment LLP | section 1004 property maintenance purpose (in Chapter 10 of Part 9) | section 507(2) property trust rate | section 9(1A) (as applied by section 989) . . . | . . . . . . | . . . . . . | . . . qualifying annual payment (in Chapter 6 of Part 15) | section 899 qualifying business activity (in Part 5) | section 179 qualifying business activity (in Part 5A) | section 257HG qualifying certificate of deposit (in Part 15) | section 985 qualifying company (in Part 5) | section 180 . . . | . . . qualifying donation (in Chapter 2 of Part 8) | section 416 qualifying film expenditure (in Chapter 3 of Part 4) | section 103D qualifying holding (in Chapter 3 of Part 6) | Chapter 4 of Part 6 the 80% qualifying holdings condition (in Chapter 3 of Part 6) | section 274(2) qualifying interest in land (in Chapter 3 of Part 8) | section 433 qualifying investor (in Part 5) | section 162 qualifying investment (in Part 7) | section 344 qualifying investment (in Chapter 3 of Part 8) | section 432 qualifying new resident | section 989 (and see section 845B of ITTOIA 2005) qualifying partnership (in Chapter 11 of Part 15) | section 932 qualifying period (in Chapter 1 of Part 14) | section 820 qualifying period (in Chapter 2B of Part 14) | section 835O(2) qualifying shares (in Chapter 6 of Part 4) | section 131(2) qualifying subsidiary (in Part 5) | section 191 qualifying subsidiary (in Part 5A) | section 257HJ(1) qualifying subsidiary (in Chapter 4 of Part 6) | section 302 qualifying 90% subsidiary (in Part 5) | section 190 qualifying 90% subsidiary (in Part 5A) | section 257HJ(1) qualifying 90% subsidiary (in Chapter 4 of Part 6) | section 301 qualifying trade (in Part 5) | section 189(1) qualifying trade (in Chapter 4 of Part 6) | section 300 qualifying uncertificated eligible debt security unit (in Part 15) | section 986 quoted Eurobond (in Part 15) | section 987 recognised stock exchange | section 1005 registered (in Chapter 5 of Part 15) | section 895(6) . . . | . . . . . . | . . . registered pension scheme | section 150(2) of FA 2004 (as applied by section 989) registered society (in Chapter 6 of Part 4) | section 151(1) registered society (in Chapter 3 of Part 15) | section 887(5) the Registrar (in Chapter 5 of Part 15) | section 895(6) regulations (in Chapter 5 of Part 6) | section 325 . . . | . . . related period of account (in Part 11A) | section 614DB(5) related tax year (in Part 11A) | section 614DB(4) relevant asset (in Chapter 3 of Part 12A) | section 681CG relevant asset (in Chapter 4 of Part 12A) | section 681DO relevant change in relation to a partnership (in Chapter 5B of Part 13) | section 809BZG the relevant company (in Chapter 4 of Part 6) | section 286(1) relevant deduction from earnings (in Chapter 1 of Part 12A) | section 681AC(2) . . . | . . . relevant foreign income | section 989 the relevant holding (in Chapter 4 of Part 6) | section 286(1) . . . | . . . the relevant shares (in Part 5) | section 157(1) relevant transaction (in Chapter 2 of Part 13) | section 715 relevant transfer (in Chapter 2 of Part 13) | section 716(1) . . . | . . . relievable charity donation (in Chapter 8 of Part 13) | section 809ZI(1) rent (in Part 11A) | section 614DG rent (in Chapter 1 of Part 12A) | section 681AL(3), (4) rent (in Chapter 2 of Part 12A) | section 681BM(5) the rental earnings (in Part 11A) | section 614AC repayment of, and return on, investment in certain investment schemes (in Chapter 5E of Part 13) | section 809EZE(4) . . . | . . . . . . | . . . research and development (in Part 5A) | section 257HJ(1) retail prices index | section 989 . . . | . . . . . . | . . . . . . | . . . savings additional rate | section 7A (as applied by section 989) savings allowance | section 12B savings basic rate | section 7A (as applied by section 989) savings higher rate | section 7A (as applied by section 989) savings income | section 18 savings nil rate | section 7 savings trust rate | section 9(1B) (as applied by section 989) . . . | . . . scheme administrator | section 989 Scottish basic rate | section 989 . . . | . . . Scottish intermediate rate | section 989 Scottish rate | section 989 Scottish rate resolution | section 989 Scottish taxpayer | section 989 section 946 payment (in Chapter 15 of Part 15) | section 945(1) securities (in relation to a company) (in Chapters 3 to 6 of Part 6, but see sections 317(4) and 328(2)) | section 285(2) securities (in Part 12) | section 619 securities (in Chapter 1 of Part 13) | section 713 securities of the same kind (in Part 12) | section 619(6) SEIS (in Part 5A) | section 257A(2) settled property | section 466 (as applied by section 989) settlor | sections 467 to 473 (as applied by section 989) share (in Chapter 3 of Part 13) | section 772(3) share (in Chapter 4 of Part 13) | section 789 shares (in Chapter 6 of Part 4) | section 151(1) shares (in Part 6) | section 332 share loss relief (in Chapter 6 of Part 4) | section 131(1) shares, stock or other securities included in the official UK list | section 1005 shares, stock or other securities listed on a recognised stock exchange | section 1005 sideways relief (in Chapter 2 of Part 4) | section 60(4) sideways relief (in Chapter 3 of Part 4) | section 103(1) sideways relief (in Chapter 5 of Part 13) | section 790(3) single company (in Part 5) | section 257(1) single company (in Part 5A) | section 257HJ(1) single company (in Part 6) | section 332 the 6 year period (in Chapter 6 of Part 7) | section 359(3) split year | section 989 spouse (in Chapter 6 of Part 4) | section 151(1) starting rate for savings | section 7 starting rate limit for savings | section 12 . . . | . . . subsidiary (in Chapter 1 of Part 8) | section 401(3) 51% subsidiary | section 989 75% subsidiary | section 989 the successor company (in Chapter 5 of Part 6) | section 323(3) sum (in Chapter 5E of Part 13) | section 809EZB(3) sum (in Part 11A) | section 614DG sum obtained in respect of an interest in an asset (in Chapter 4 of Part 12A) | section 681DG sum obtained in respect of the lessee's interest in a lease of an asset (in Chapter 4 of Part 12A) | section 681DH surrender (in the application of this Act to Scotland) | section 1008 tainted donation (in Chapter 8 of Part 13) | section 809ZJ . . . | . . . tax enactments (in Chapter 5 of Part 6) | section 325 tax relief certificate (in Part 7) | section 348(1) tax year | section 4(2) (as applied by section 989) the tax year 2007-08 etc | section 4(4) (as applied by section 989 the termination date (in relation to shares) (in Part 5) | section 256 total income | sections 23 (see Step 1) and 31 (as applied by section 989) trade (except in Parts 5 and 6) | section 989 trade (in Part 5) | section 989 (but see sections 189(2) and 232(7)) trade (in Part 6) | section 989 (but see sections 300(4) and 313(3)) . . . | . . . trade carried on through a branch or agency (in Chapter 9 of Part 15) | section 926(2) trading company (in Chapter 6 of Part 4) | section 151(1) trading group (in Chapter 6 of Part 4) | section 151(1) trading stock (in Chapter 1 of Part 13) | section 713 transaction income (in Chapter 1 of Part 14) | section 814(5) transaction in securities (in Chapter 1 of Part 13) | section 684(2) . . . | . . . transfer (of securities) (in Part 12) | section 620 transfer (in Chapter 2 of Part 13) | section 716(2) transfer (in Chapter 5A of Part 13) | Section 809AZF(3) transfer with accrued interest (in Part 12) | section 623 transfer with unrealised interest (in Part 12) | section 625 transfer without accrued interest (in Part 12) | section 624 transferee (in Part 12) | section 621 transferor (in Part 12) | section 621 transfer taking place (in Chapter 5A of Part 13) | Section 809AZF(3) trust rate | section 9(1) (as applied by section 989) the trustees of a settlement (in Part 9) | section 463 type 1 finance arrangement (in Chapter 5B of Part 13) | section 809BZA type 2 finance arrangement (in Chapter 5B of Part 13) | section 809BZF type 3 finance arrangement (in Chapter 5B of Part 13) | section 809BZJ UK generally accepted accounting practice | section 997(2) UK property business Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989) UK public revenue dividend (in Chapter 5 of Part 15) | section 891 UK resident (and references to a UK resident or a UK resident person) | section 989 . . . | . . . . . . | . . . the UK part | section 989 umbrella scheme | section 989 unauthorised unit trust | section 989 unit holder | section 989 unit trust scheme | section 1007 United Kingdom | section 1013 unrealised interest (in Part 12) | section 625 the value of the net benefit to a charity (in Chapter 3 of Part 8) | section 437 variable rate securities (in Part 12) | section 627 VCT | section 259(1) (as applied by section 989) VCT approval (in Part 6) | section 259(2) VCT-in-liquidation (in Chapter 5 of Part 6) | section 320 VCT relief (in Part 6) | section 258 venture capital trust | section 259(1) (as applied by section 989) Welsh additional rate | section 6B (as applied by section 989) Welsh basic rate | section 6B (as applied by section 989) Welsh higher rate | section 6B (as applied by section 989) Welsh property additional rate | section 6B(1A) (as applied by section 989) Welsh property basic rate | section 6B(1A) (as applied by section 989) Welsh property higher rate | section 6B(1A) (as applied by section 989) Welsh taxpayer | section 989 winding up receipt (in Chapter 3A of Part 14) | section 837C(3) woodlands | section 996 the year of the loss (in Chapter 6 of Part 4) | section 131(1)