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Income Tax (Trading and Other Income) Act 2005
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There are outstanding changes not yet made by the legislation.gov.uk editorial team to Income Tax (Trading and Other Income) Act 2005. Any changes that have already been made by the team appear in the content and are referenced with annotations.
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Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Schedule 4 Part 2:
- Sch. 4 Pt. 2 words omitted by 2022 c. 3 Sch. 1 para. 29(a)
- Sch. 4 Pt. 2 words omitted by 2022 c. 3 Sch. 1 para. 29(b)
- Sch. 4 Pt. 2 words omitted by 2022 c. 3 Sch. 1 para. 29(c)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 7A-7D inserted by 2022 c. 3 Sch. 1 para. 3
- s. 31E(4) inserted by 2022 c. 3 Sch. 1 para. 7(3)
- s. 649(1A)(1B) inserted by 2023 c. 30 Sch. 2 para. 11(2)
- s. 679(3A) inserted by 2023 c. 30 Sch. 2 para. 11(5)(b)
- s. 679A(3A) inserted by 2023 c. 30 Sch. 2 para. 11(6)(b)
- s. 680(1A) inserted by 2023 c. 30 Sch. 2 para. 11(7)(a)
Part 2U.K.Index of expressions defined in this Act etc.
| [F1abandonment guarantee (in Chapter 16A of Part 2) | section 225N(6)] |
| absolute interest (for the purposes of Chapter 6 of Part 5) | section 650(1) |
| accounting date (in Chapter 15 of Part 2) | section 197 |
| accounting period | [F2section 1119 of CTA 2010] [F3and Chapter 2 of Part 2 of CTA 2009] |
| acquisition expenditure (in Chapter 9 of Part 2) | section 130(3) |
| [F4additional rate | section 6(2) of ITA 2007 (as applied by section 989 of that Act)] |
| adjustment expense (in Chapter 17 of Part 2) | section 228(3) |
| adjustment expense (in Chapter 7 of Part 3) | section 330(3) |
| adjustment income (in Chapter 17 of Part 2) | section 228(2) |
| adjustment income (in Chapter 7 of Part 3) | section 330(2) |
| the administration period (in Chapter 6 of Part 5) | section 653(1) |
| the aggregate income of the estate (for the purposes of Chapter 6 of Part 5) | section 664(1) |
| the amount of premiums paid (in Chapter 9 of Part 4) | section 545(3) |
| [F5animal (in Chapter 16ZA of Part 2) | section 225ZG] |
| animal (in Chapter 8 of Part 2) | section 112(1) |
| animal being added to a herd (in Chapter 8 of Part 2) | section 112(6) |
| animals in a herd or part of a herd (for the purposes of Chapter 8 of Part 2) | section 112(3) to (5) |
| assignment (in the application of the Act to Scotland) | [F6section 1008(1) of ITA 2007] |
| assignment (of part or share in rights under a policy or contract) (in Chapter 9 of Part 4) | section 505(2) |
| assignment (of whole of rights under a policy or contract) (in Chapter 9 of Part 4) | section 505(2) |
| assumed income entitlement (for the purposes of Chapter 6 of Part 5) | section 665(2), (3) |
| authorised unit trust | [F7section 989 of ITA 2007] |
| averaging claim (in Chapter 16 of Part 2) | section 221(1) |
| bank arrangement (in Chapter 4 of Part 6) | section 704(4)(a) |
| the basic amount (in relation to estate income) (in Chapter 6 of Part 5) | section 656(4) |
| basic rate | [F8section 6(2) of ITA 2007 (as applied by section 989 of that Act)] |
| basic relieving amount by reference to a taxed receipt (in Chapter 4 of Part 3) | sections 288(4), 289(2), (4) |
| F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| body of persons | [F10section 989 of ITA 2007] |
| [F11bonus share capital (in Chapter 3 of Part 4) | section 414A(1)] |
| building society | [F12section 989 of ITA 2007] |
| building society arrangement (in Chapter 4 of Part 6) | section 704(5)(a) |
| calculation event (in Chapter 9 of Part 4) | section 491(4) |
| capital allowance | [F13section 989 of ITA 2007] |
| capital cost of patent rights (in Chapter 2 of Part 5) | section 588(4) |
| capital redemption policy (in Chapter 9 of Part 4) | section 473(2) |
| capital sums (in Chapter 2 of Part 5) | section 608 |
| capital sums included in the proceeds of sale (in relation to the exchange of property) (in Chapter 2 of Part 5) | section 605(5) |
| caravan | section 875 |
| [F14the cash basis (in Part 2) | section 25A] |
| [F15the cash basis (in Part 3) | section 271D] |
| certified master version (in Chapter 9 of Part 2) | section 132(3) |
| certified SAYE savings arrangement (in Chapter 4 of Part 6) | section 703(1) |
| chargeable event (in Chapter 9 of Part 4) | section 484 |
| [F1chargeable period (in Chapter 16A of Part 2) | section 225E] |
| F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| charitable trust F17... | [F18 paragraph 1 of Schedule 6 to FA 2010] ) |
| charity | [F19 paragraph 1 of Schedule 6 to FA 2010 ] |
| F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| claim | section 878(3) |
| close company | [F21Chapter 2 of Part 10 of CTA 2010] |
| commercial letting of furnished holiday accommodation (for purposes of Chapter 6 of Part 3) | sections 323 to 326 |
| company | [F22section 992 of ITA 2007] |
| company (for all purposes in the Income Tax Acts) | section 863(2)(c) |
| connected (in the context of “connected person” or one person being “connected” with another) | [F23section 993 of ITA 2007](see section 878(5) of this Act) |
| consideration received for disposal of know-how (for purposes of Chapter 14 of Part 2) | section 192(3), (4) |
| contract of insurance (in Chapter 9 of Part 4) | section 545(1) |
| [F1contributing participator (in Chapter 16A of Part 2) | section 225R(3)] |
| control F24. . . | [F25section 995 of ITA 2007](see section 878(6) of this Act) |
| [F26conversion of an interest-bearing corporate security into corporate strips of the security (for the purposes of Chapter 8 of Part 4) | sections 452C and 452D] |
| [F27corporate strip (for the purposes of Chapter 8 of Part 4) | section 452E] |
| corporation tax receipt (in Chapter 4 of Part 3) | section 296(1) |
| coupons (in Chapter 13 of Part 4) | section 571(3) |
| deeply discounted security (for the purposes of Chapter 8 of Part 4) | sections 430 to 443(1) |
| [F1the defaulter (in Chapter 16A of Part 2) | section 225R(3)] |
| [F1default payment (in Chapter 16A of Part 2) | section 225R(3)] |
| deposit rights (in Chapter 11 of Part 4) | section 552 |
| [F1designated area (in Chapter 16A of Part 2) | section 225E] |
| discretionary interest (for the purposes of Chapter 6 of Part 5) | section 650(3) |
| disposal of a deeply discounted security (in Chapter 8 of Part 4) | section 437(1) |
| distribution | [F28section 989 of ITA 2007] |
| [F29the dividend additional rate | section 8(3) of ITA 2007 (as applied by section 989 of that Act)] |
| the dividend ordinary rate | [F30section 8(1) of ITA 2007 (as applied by section 989 of that Act)] |
| the dividend trust rate | [F31section 9(2) of ITA 2007 (as applied by section 989 of that Act)] |
| the dividend upper rate | [F32section 8(2) of ITA 2007 (as applied by section 989 of that Act)] |
| dividends (in Chapter 3 of Part 4) | section 382(4) |
| dividends (in Chapter 4 of Part 4) | section 402(4) |
| election | section 878(3) |
| employment income | section 7(2) of ITEPA 2003 |
| [F14entering the cash basis (in Chapter 17A of Part 2) | section 240B] |
| estate (in Chapter 6 of Part 5) | section 649(2) |
| estate income (in Chapter 6 of Part 5) | section 649(2) |
| estate in land (in relation to any land in Scotland) | [F33section 1008(1) of ITA 2007] |
| European authorised institution (in Chapter 4 of Part 6) | section 704(6) |
| European authorised institution arrangement (in Chapter 4 of Part 6) | section 704(6) |
| excess event (in Chapter 9 of Part 4) | section 491(4) |
| excluded indexed security (in Chapter 8 of Part 4) | section 433(1) |
| the exemption condition (in Chapter 6 of Part 6) | section 713(3) |
| farmers (in Chapter 8 of Part 2) | section 111(3) |
| farming | [F34section 996 of ITA 2007] |
| [F5farming trade (in Chapter 16ZA of Part 2) | section 225ZG] |
| film (in Chapter 9 of Part 2) | section 131 |
| final insurance year (in Chapter 9 of Part 4) | section 499(4), (5) |
| the final tax year (in Chapter 6 of Part 5) | section 653(3) |
| firm | sections 847(1) and 863 |
| firm (for all purposes in the Income Tax Acts) | section 863(2)(a) |
| for accounting purposes | [F35section 997 of ITA 2007] |
| foreign capital redemption policy (in Chapter 9 of Part 4) | section 476(3) |
| foreign estate (in Chapter 6 of Part 5) | section 651(1) |
| foreign holdings (in Chapter 13 of Part 4) | section 571(1) |
| foreign institution (in Chapter 9 of Part 4) | section 468(5) |
| foreign policy of life insurance (in Chapter 9 of Part 4) | section 476(3) |
| forestry | [F36section 996(3) of ITA 2007] |
| F37. . . | F37. . . |
| F37. . . | F37. . . |
| FOTRA security (in Chapter 6 of Part 6) | section 713(2) |
| friendly society (in Chapter 9 of Part 4) | section 545(1) |
| F38. . . | F38. . . |
| generally accepted accounting practice | [F39section 997 of ITA 2007] |
| generating income from land (in Chapter 3 of Part 3) | sections 266 and 267 |
| gilt-edged security | section 153(1) |
| grossing up | [F40section 998 of ITA 2007] |
| group life policy (in Chapter 9 of Part 4) | section 480(2) |
| [F1the guarantor (in Chapter 16A of Part 2) | section 225N(6)] |
| herd (in Chapter 8 of Part 2) | section 112(1) |
| herd basis election (in Chapter 8 of Part 2) | section 111(1) |
| herd basis rules (in Chapter 8 of Part 2) | section 111(2) |
| higher rate | [F41section 6(2) of ITA 2007 (as applied by section 989 of that Act)] |
| houseboat | section 878(1) |
| [F15in accordance with GAAP (in Part 3) | section 271B] |
| income | section 878(1) |
| income arising under a settlement (in Chapter 5 of Part 5) | section 648 |
| income arising under the settlement (in relation to a settlor) (in Chapter 5 of Part 5) | section 644(3)(b) |
| income period (in Chapter 2 of Part 7) | section 805(2) and (3) |
| individual's limit (in Chapter 1 of Part 7) | section 789 |
| individual's limit (in Chapter 2 of Part 7) | section 808 |
| [F42individual's property allowance (in Chapter 2 of Part 6A | section 783BD] |
| [F42individual's trading allowance (in Chapter 1 of Part 6A) | section 783AD] |
| F43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | F43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| institutional arrangement (in Chapter 4 of Part 6) | section 704(3) |
| insurance company (in Chapter 9 of Part 4) | section 545(1) |
| insurance year (in Chapter 9 of Part 4) | section 499(1), (3), (5) |
| F44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | F44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| [F45interest | section 564M of ITA 2007] |
| interest (in Chapter 4 of Part 6) | section 702(4) |
| international accounting standards | [F46section 997 of ITA 2007] |
| [F47interest-bearing corporate security (for the purposes of Chapter 8 of Part 4) | section 452B] |
| investment plan regulations (in Chapter 3 of Part 6) | section 694(2) |
| F48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | F48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| keeping a production herd (in Chapter 8 of Part 2) | section 111(4) |
| know-how (in Chapter 14 of Part 2) | section 192(1), (2) |
| know-how (in Chapter 2 of Part 5) | section 583(4), (5) |
| lease (in Part 3) | section 364(1) |
| letting (in Chapter 1 of Part 7) | section 802 |
| life annuity (in Chapter 9 of Part 4) | section 473(2) |
| limited interest (for the purposes of Chapter 6 of Part 5) | section 650(2) |
| linked savings arrangement (in Chapter 4 of Part 6) | section 703(2) |
| local authority | [F49section 999 of ITA 2007] |
| F50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | F50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| market gardening | [F51section 996(5) of ITA 2007] |
| market value (in Chapter 8 of Part 4) | section 460(3) |
| market value (in Chapter 9 of Part 4) | section 545(1) |
| mature (in relation to female animals) (for the purposes of Chapter 8 of Part 2) | section 113(5) |
| members of a company (for all purposes in the Tax Acts) | section 863(2)(d) |
| members of a firm (for all purposes in the Income Tax Acts) | section 863(2)(b) |
| mineral lease or agreement (in Chapter 8 of Part 3) | section 341(1) |
| mineral royalties (in Chapter 8 of Part 3) | sections 341(2), 342, 343 |
| [F42miscellaneous income (in Chapter 1 of Part 6A) | section 783AB] |
| mortgage (in the application of the Act to Scotland) | section 879(1) |
| national savings arrangement (in Chapter 4 of Part 6) | section 704(2) |
| non-charitable trust (in Chapter 9 of Part 4) | section 545(1) |
| non-trade business (in Chapter 3 of Part 5) | section 609(1) |
| non-UK resident (and references to a non-UK resident or a non-UK resident person) | [F52section 989 of ITA 2007] |
| normal self-assessment filing date | [F53section 989 of ITA 2007] |
| notice | [F54section 989 of ITA 2007] |
| [F1oil (in Chapter 16A of Part 2) | section 225E] |
| oil and gas exploration and appraisal | [F55section 1003 of ITA 2007] |
| [F1oil extraction activities (in Chapter 16A of Part 2) | section 225A] |
| [F1oil field (in Chapter 16A of Part 2) | section 225E] |
| [F1oil rights (in Chapter 16A of Part 2) | section 225B] |
| option (in Chapter 12 of Part 4) | section 558(2) |
| ordinary share capital | [F56section 989 of ITA 2007] |
| original master version (in Chapter 9 of Part 2) | section 132(1), (2) |
| [F1OTA 1975 (in Chapter 16A of Part 2) | section 225E] |
| overlap period (in Chapter 15 of Part 2) | section 204 |
| overlap profit (in Chapter 15 of Part 2) | [F57sections 204 and 204A] |
| overseas life assurance business (in Chapter 9 of Part 4) | section 476(3) |
| [F58the overseas part | section 989 of ITA 2007] |
| overseas property business | Chapter 2 of Part 3 |
| overseas property income (in Chapter 11 of Part 3) | section 358 |
| part surrender or assignment event (in Chapter 9 of Part 4) | section 491(4) |
| [F1participator (in Chapter 16A of Part 2) | section 225E] |
| patent rights (in Chapter 2 of Part 5) | section 587(4) |
| period of account | [F59section 989 of ITA 2007] |
| permanent establishment | [F60[F61Chapter 2 of Part 24 of CTA 2010] (as applied by section 989 of ITA 2007)] |
| F62. . . | F62. . . |
| person creating trusts (for the purposes of Chapter 9 of Part 4) | section 465(6) |
| personal portfolio bond (in Chapter 9 of Part 4) | sections 516, 517 |
| personal portfolio bond event (in Chapter 9 of Part 4) | section 491(4) |
| personal representatives | [F63section 989 of ITA 2007] |
| plan managers (in Chapter 3 of Part 6) | section 696(2) |
| policy (in Chapter 9 of Part 4) | section 545(1) |
| post-cessation receipt (in Part 2) | sections 246 and 247 |
| post-cessation receipt (in Chapter 10 of Part 3) | sections 353 and 354 |
| preliminary expenditure (in Chapter 9 of Part 2) | section 130(6) |
| premises (in Part 3) | section 364(2) |
| premium (in Chapter 4 of Part 3) | section 307(1), (3) |
| premium (in Chapter 9 of Part 4) | section 545(2) |
| the price (in relation to the exchange of know-how) (in Chapter 14 of Part 2) | section 192(6) |
| the price (in relation to the exchange of property) (in Chapter 2 of Part 5) | section 605(4) |
| proceeds of sale (in relation to the exchange of know-how) (in Chapter 14 of Part 2) | section 192(6) |
| proceeds of sale (in relation to the exchange of property) (in Chapter 2 of Part 5) | section 605(4) |
| production expenditure (in Chapter 9 of Part 2) | section 130(2) |
| production herd (in Chapter 8 of Part 2) | section 112(1), (2) |
| production herd (of the same class) (for the purposes of Chapter 8 of Part 2) | section 113(2) |
| profits from a trade, profession or vocation (for the purposes of Chapter 16 of Part 2) | section 221(4), (5) |
| profits or gains | [F64section 989 of ITA 2007] |
| any prohibitive rule (in Chapter 9 of Part 2) | section 130(7) |
| property business | section 263(6) |
| property comprised in a settlement (in relation to a settlor) (in Chapter 5 of Part 5) | section 644(3)(a) |
| property or rights held on trust or on trusts (in the application of the Act to Scotland) | [F65section 1008(2) of ITA 2007] |
| provider (in relation to a bank arrangement) (in Chapter 4 of Part 6) | section 704(4)(b) |
| provider (in relation to a building society arrangement) (in Chapter 4 of Part 6) | section 704(5)(b) |
| provider (in relation to a European authorised institution arrangement) (in Chapter 4 of Part 6) | section 704(6) |
| provides foster care (and related expressions) (in Chapter 2 of Part 7) | section 806 |
| [F66provides qualifying care (in Chapter 2 of Part 7) | section 805A] |
| [F66provides shared lives care (in Chapter 2 of Part 7) | section 806A] |
| public body (in Chapter 2 of Part 5) | section 603(2) |
| purchased life annuity (in Chapter 7 of Part 4) | section 423 |
| [F67qualifying care receipts (in Chapter 2 of Part 7) | section 805] |
| [F67qualifying care relief (in Chapter 2 of Part 7) | section 803(1)] |
| qualifying distribution | [F68section 989 of ITA 2007] |
| qualifying policy | [F69section 989 of ITA 2007] |
| qualifying trade, profession or vocation (in Chapter 16 of Part 2) | section 221(2) |
| F70. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | F70. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| receipt period (of a receipt) (for the purposes of Chapter 4 of Part 3) | sections 288(6), 296(3) |
| receipts and expenses (in the context of the calculation of the profits of a trade, profession or vocation or of a property business) (in the Income Tax Acts) | section 27 (including as applied by section 272) |
| recognised futures exchange | section 558(3) |
| recognised stock exchange | [F71section 1005 of ITA 2007] |
| reduction under section 288 by reference to a taxed receipt (in Chapter 4 of Part 3) | section 290(6) |
| reduction under section 37(2) or (3) of ICTA by reference to an amount chargeable on the superior interest (in Chapter 4 of Part 3) | section 297(2) |
| registered pension scheme | [F72section 150(2) of FA 2004 (as applied by section 989 of ITA 2007)] |
| related (in relation to a policy) (in Chapter 9 of Part 4) | section 491(6) |
| related transactions (in Chapter 12 of Part 4) | section 566 |
| relevant allowance (in Chapter 1 of Part 7) | section 802 |
| relevant balancing charge (in Chapter 1 of Part 7) | section 802 |
| relevant foreign income | section 830 |
| [F42relevant income (in Chapter 1 of Part 6A) | section 783AC] |
| [F1the relevant participator (in Chapter 16A of Part 2) | section 225N(6)] |
| relevant period (in Chapter 9 of Part 2) | section 133 |
| the relevant profits (in Chapter 16 of Part 2) | section 221(1), (4), (5) |
| [F42relevant property business (in Chapter 2 of Part 6A) | section 783BA] |
| [F42relevant property income (in Chapter 2 of Part 6A) | section 783BC] |
| relevant telecommunication right (in Chapter 10 of Part 2) | section 146 |
| [F42relevant trade (in Chapter 1 of Part 6A) | section 783AA] |
| [F42relievable receipts (in Chapter 2 of Part 6A) | section 783BB] |
| rent receivable for a UK electric-line wayleave (in Chapter 9 of Part 3) | section 345 |
| rent receivable in connection with a UK section 12(4) concern (in Chapter 8 of Part 3) | section 336 |
| rent (in Chapter 8 of Part 3) | section 336(3) |
| rent (in Chapter 9 of Part 3) | section 345(3) |
| rent-a-room receipts (in Chapter 1 of Part 7) | section 786 |
| rent-a-room relief (in Chapter 1 of Part 7) | section 784 |
| residence (in Chapter 1 of Part 7) | section 787 |
| [F73residence (in Chapter 2 of Part 7) | section 806B] |
| the residuary income of the estate (for the purposes of Chapter 6 of Part 5) | section 666(1) |
| retail prices index | [F74section 989 of ITA 2007] |
| return from one or more disposals (in Chapter 12 of Part 4) | section 561(1) |
| reversion (in the application of Chapter 4 of Part 3 to Scotland) | section 307(3) |
| [F1ring fence income (in Chapter 16A of Part 2) | section 225C] |
| [F1ring fence trade (in Chapter 16A of Part 2) | section 225D] |
| sale of an animal (for the purposes of Chapter 8 of Part 2) | section 113(3) |
| sale of know-how (for purposes of Chapter 14 of Part 2) | sections 192(5) |
| sale of property (in Chapter 2 of Part 5) | sections 605(1), 606(1) |
| sale or transfer of trading stock (in Chapter 12 of Part 2) | section 174(3) |
| sale proceeds of an animal (for the purposes of Chapter 8 of Part 2) | section 113(4) |
| [F75Scottish additional rate | section 6A of ITA 2007 (as applied by section 989 of that Act |
| Scottish basic rate | section 6A of ITA 2007 (as applied by section 989 of that Act |
| Scottish higher rate | section 6A of ITA 2007 (as applied by section 989 of that Act |
| Scottish taxpayer | section 989 of ITA 2007] |
| F76. . . | F76. . . |
| F77. . . | F77. . . |
| settlement (in Chapter 5 of Part 5) | section 620 |
| settlor (in Chapter 5 of Part 5) | section 620(1) |
| settlor (for the purposes of Chapter 9 of Part 4) | section 465(6) |
| share (in Chapter 8 of Part 4) | section 460(1) |
| share of residuary income of estate (for the purposes of Chapter 6 of Part 5) | section 667 |
| short-term lease (in Chapter 4 of Part 3) | section 276(6) |
| [F58split year | section 989 of ITA 2007] |
| [F78starting rate for savings | section 7 of ITA 2007 (as applied by section 989 of that Act) |
| starting rate limit for savings | section 12 of ITA 2007 (as applied by section 989 of that Act)] |
| statutory insolvency arrangement (in Part 2) | section 259 |
| [F79stepchild | [F80section 246 of the Civil Partnership Act 2004 (as applied by section 989 of ITA 2007)]] |
| stock dividend income (in Chapter 5 of Part 4) | section 409(2) |
| strip (in Chapter 8 of Part 4) | section 444 |
| substantial part of a herd (for purposes of Chapter 8 of Part 2) | section 113(6) |
| surrender (in the application of the Act to Scotland) | [F81section 1008(1) of ITA 2007] |
| tax advantage (in Chapter 8 of Part 4) | section 460(2) |
| tax year | [F82section 4(2) of ITA 2007 (as applied by section 989 of that Act)] |
| the tax year 2005-06 etc. | [F83section 4(4) of ITA 2007 (as applied by section 989 of that Act)] |
| taxed lease (in Chapter 4 of Part 3) | section 287(4) |
| taxed receipt (in Chapter 4 of Part 3) | section 287(4) |
| taxpayer (in Chapter 16 of Part 2) | section 221(1) |
| [F5the farmer (in Chapter 16ZA of Part 2) | section 225ZG] |
| [F5total compensation profit (in Chapter 16ZA of Part 2 | section 225ZB] |
| total income | [F84section 23 of ITA 2007 (as applied by section 989 of that Act)] |
| total [F85qualifying care] receipts (in Chapter 2 of Part 7) | section 807 |
| total rent-a-room amount (in Chapter 1 of Part 7) | section 788 |
| trade | [F86section 989 of ITA 2007] |
| [F87trading stock (in relation to a trade) (in Chapter 11A of Part 2) | section 172A] |
| trading stock (in relation to a trade) (in Chapter 12 of Part 2) | section 174 |
| transfer of work in progress (in Chapter 12 of Part 2) | section 183(2) |
| [F88trust rate | section 9(1) of ITA 2007 (as applied by section 989 of that Act)] |
| trusts an individual created (for the purposes of Chapter 9 of Part 4) | section 465(6) |
| UK estate (in Chapter 6 of Part 5) | section 651(1) |
| [F58the UK part | section 989 of ITA 2007] |
| UK property business | Chapter 2 of Part 3 |
| UK resident (and references to a UK resident or a UK resident person) | [F89section 989 of ITA 2007] |
| Ulster Savings Certificates | section 693(7) |
| unit holder | [F90section 989 of ITA 2007] |
| unit trust scheme | [F91section 1007 of ITA 2007] |
| United Kingdom | [F92section 1013 of ITA 2007] |
| unreduced amount (of a taxed receipt) (in Chapter 4 of Part 3) | sections 290(2) to (4), 296(4) to (6) |
| unused amount (of a taxed receipt) (for the purposes of Chapter 4 of Part 3) | section 290(1), (5) |
| venture capital trust | [F93section 989 of ITA 2007] |
| within the charge to tax | [F94section 1009 of ITA 2007] |
| woodlands | [F95section 996(4) of ITA 2007] |
| work in progress (in Chapter 12 of Part 2) | section 183(1) |
Textual Amendments
F1Words in Sch. 4 Pt. 2 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 191 (with Sch. 9 paras. 1-9, 22)
F2Words in Sch. 4 Pt. 2 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 472(3)(a) (with Sch. 2)
F3Words in Sch. 4 Pt. 2 inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 647(3)(a)(ii) (with Sch. 2 Pts. 1, 2)
F4Words in Sch. 4 Pt. 2 inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 23(2)
F5Words in Sch. 4 Pt. 2 inserted (1.3.2012) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 8 (with art. 9)
F6Sch. 4 Pt. 2 Table: words in entry relating to "assignment (in the application of the Act to Scotland)" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(2) (with transitional provisions and savings in Sch. 2)
F7Sch. 4 Pt. 2 Table: words in entry relating to "authorised unit trust" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(3) (with transitional provisions and savings in Sch. 2)
F8Sch. 4 Pt. 2 Table: words in entry relating to "basic rate" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(4) (with transitional provisions and savings in Sch. 2)
F9Sch. 4 Pt. 2 Table: entry relating to "the Board of Inland Revenue" repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 52, 53(1), Sch. 4 para. 134(2), Sch. 5
F10Sch. 4 Pt. 2 Table: words in entry relating to "body of persons" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(5) (with transitional provisions and savings in Sch. 2)
F11Words in Sch. 4 Pt. 2 inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 472(3)(d) (with Sch. 2)
F12Sch. 4 Pt. 2 Table: words in entry relating to "building society" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(6) (with transitional provisions and savings in Sch. 2)
F13Sch. 4 Pt. 2 Table: words in entry relating to "capital allowance" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(7) (with transitional provisions and savings in Sch. 2)
F14Words in Sch. 4 Pt. 2 inserted (with effect in accordance with Sch. 4 para. 56 57 of the amending Act) by Finance Act 2013 (c. 29), Sch. 4 para. 53
F15Words in Sch. 4 Pt. 2 inserted (16.11.2017) (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 41
F16Sch. 4 Pt. 2 Table: entry relating to "chargeable period" repealed (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1031, 1034, Sch. 1 para. 592(8), Sch. 3 Pt. 1 (with transitional provisions and savings in Sch. 2)
F17Words in Sch. 4 Pt. 2 omitted (with effect in accordance with art. 15 of the commencing S.I.) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 21(5)(a)(i), 34(2); S.I. 2012/736, art. 15
F18Words in Sch. 4 Pt. 2 substituted (with effect in accordance with art. 15 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 21(5)(a)(ii), 34(2); S.I. 2012/736, art. 15
F19Words in Sch. 4 Pt. 2 substituted (with effect in accordance with art. 15 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 21(5)(b), 34(2); S.I. 2012/736, art. 15
F20Sch. 4 Pt. 2 Table: entry relating to "child" repealed (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1031, 1034, Sch. 1 para. 592(10), Sch. 3 Pt. 1 (with transitional provisions and savings in Sch. 2)
F21Words in Sch. 4 Pt. 2 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 472(3)(b) (with Sch. 2)
F22Sch. 4 Pt. 2 Table: words in entry relating to "company" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(11) (with transitional provisions and savings in Sch. 2)
F23Sch. 4 Pt. 2 Table: words in entry relating to "connected" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(12) (with transitional provisions and savings in Sch. 2)
F24Sch. 4 Pt. 2 Table: words in entry relating to "control" repealed (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1031, 1034, Sch. 1 para. 592(13)(a), Sch. 3 Pt. 1 (with transitional provisions and savings in Sch. 2)
F25Sch. 4 Pt. 2 Table: words in entry relating to "control" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(13)(b) (with transitional provisions and savings in Sch. 2)
F26Sch. 4 Pt. 2 Table: entry relating to ss. 452C and 452D inserted (retrospectively) by Finance (No. 2) Act 2005 (c. 22), s. 39, Sch. 7 para. 25(9)(10)
F27Sch. 4 Pt. 2 Table:.entry relating to s. 452E inserted (retrospectively) by Finance (No. 2) Act 2005 (c. 22), s. 39, Sch. 7 para. 25(9)(10)
F28Sch. 4 Pt. 2 Table: words in entry relating to "distribution" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(14) (with transitional provisions and savings in Sch. 2)
F29Words in Sch. 4 Pt. 2 inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 23(3)
F30Sch. 4 Pt. 2 Table: words in entry relating to "the dividend ordinary rate" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(15) (with transitional provisions and savings in Sch. 2)
F31Sch. 4 Pt. 2 Table: words in entry relating to "the dividend trust rate" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(16) (with transitional provisions and savings in Sch. 2)
F32Sch. 4 Pt. 2 Table: words in entry relating to "the dividend upper rate" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(17) (with transitional provisions and savings in Sch. 2)
F33Sch. 4 Pt. 2 Table: words in entry relating to "estate in land (in relation to any land in Scotland)" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(18) (with transitional provisions and savings in Sch. 2)
F34Sch. 4 Pt. 2 Table: words in entry relating to "farming" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(19) (with transitional provisions and savings in Sch. 2)
F35Sch. 4 Pt. 2 Table: words in entry relating to "for accounting purposes" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(20) (with transitional provisions and savings in Sch. 2)
F36Sch. 4 Pt. 2 Table: words in entry relating to "forestry" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(21) (with transitional provisions and savings in Sch. 2)
F37Sch. 4 Pt. 2 entries omitted (with effect in accordance with Sch. 1 para. 36 of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 35(a) (with Sch. 1 para. 37)
F38Words in Sch. 4 omitted (with effect in accordance with Sch. 12 para. 18(1) of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 12 para. 13(6)
F39Sch. 4 Pt. 2 Table: words in entry relating to "generally accepted accounting practice" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(22) (with transitional provisions and savings in Sch. 2)
F40Sch. 4 Pt. 2 Table: words in entry relating to "grossing up" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(23) (with transitional provisions and savings in Sch. 2)
F41Sch. 4 Pt. 2 Table: words in entry relating to "higher rate" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(24) (with transitional provisions and savings in Sch. 2)
F42Words in Sch. 4 Pt. 2 inserted (16.11.2017) (with effect in accordance with Sch. 3 para. 13 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 3 para. 11(a)
F43Sch. 4 Pt. 2 Table: entry relating to "the Inland Revenue" repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 50, 52, 53(1), Sch. 4 para. 134(2), Sch. 5
F44Sch. 4 Pt. 2 Table: entry relating to "interest" repealed (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1031, 1034, Sch. 1 para. 592(25), Sch. 3 Pt. 1 (with transitional provisions and savings in Sch. 2)
F45Words in Sch. 4 Pt. 2 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 212 (with Sch. 9 paras. 1-9, 22)
F46Sch. 4 Pt. 2 Table: words in entry relating to "international accounting standards" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(26) (with transitional provisions and savings in Sch. 2)
F47Sch. 4 Pt. 2 Table: entry relating to s. 452B inserted (retrospectively) by Finance (No. 2) Act 2005 (c. 22), s. 39, Sch. 7 para. 25(9)(10)
F48Sch. 4 Pt. 2 Table: entry relating to "investment trust" repealed (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1031, 1034, Sch. 1 para. 592(27), Sch. 3 Pt. 1 (with transitional provisions and savings in Sch. 2)
F49Sch. 4 Pt. 2 Table: words in entry relating to "local authority" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(28) (with transitional provisions and savings in Sch. 2)
F50Sch. 4 Pt. 2 Table: entry relating to "lower rate" repealed (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1031, 1034, Sch. 1 para. 592(29), Sch. 3 Pt. 1 (with transitional provisions and savings in Sch. 2)
F51Sch. 4 Pt. 2 Table: words in entry relating to "market gardening" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(30) (with transitional provisions and savings in Sch. 2)
F52Sch. 4 Pt. 2 Table: words in entry relating to "non-UK resident" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(31) (with transitional provisions and savings in Sch. 2)
F53Sch. 4 Pt. 2 Table: words in entry relating to "normal self-assessment filing date" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(32) (with transitional provisions and savings in Sch. 2)
F54Sch. 4 Pt. 2 Table: words in entry relating to "notice" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(33) (with transitional provisions and savings in Sch. 2)
F55Sch. 4 Pt. 2 Table: words in entry relating to "oil and gas exploration and appraisal" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(34) (with transitional provisions and savings in Sch. 2)
F56Sch. 4 Pt. 2 Table: words in entry relating to "ordinary share capital" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(35) (with transitional provisions and savings in Sch. 2)
F57Words in Sch. 4 Pt. 2 substituted (16.11.2017) (with effect in accordance with Sch. 3 para. 13 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 3 para. 11(b)
F58Words in Sch. 4 Pt. 2 inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 106
F59Sch. 4 Pt. 2 Table: words in entry relating to "period of account" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(36) (with transitional provisions and savings in Sch. 2)
F60Sch. 4 Pt. 2 Table: words in entry relating to "permanent establishment" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(37) (with transitional provisions and savings in Sch. 2)
F61Words in Sch. 4 Pt. 2 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 472(3)(c) (with Sch. 2)
F62Sch. 4 Pt. 2 entry omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 73
F63Sch. 4 Pt. 2 Table: words in entry relating to "personal representatives" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(38) (with transitional provisions and savings in Sch. 2)
F64Sch. 4 Pt. 2 Table: words in entry relating to "profits or gains" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(39) (with transitional provisions and savings in Sch. 2)
F65Sch. 4 Pt. 2 Table: words in entry relating to "property or rights held on trust or on trusts (in the application of the Act to Scotland)" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(40) (with transitional provisions and savings in Sch. 2)
F66Words in Sch. 4 Pt. 2 inserted (16.12.2010) (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 35(b) (with Sch. 1 para. 37)
F67Words in Sch. 4 Pt. 2 inserted (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 35(c) (with Sch. 1 para. 37)
F68Sch. 4 Pt. 2 Table: words in entry relating to "qualifying distribution" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(41) (with transitional provisions and savings in Sch. 2)
F69Sch. 4 Pt. 2 Table: words in entry relating to "qualifying policy" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(42) (with transitional provisions and savings in Sch. 2)
F70Sch. 4 Pt. 2 Table: entry relating to "the rate applicable to trusts" repealed (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1031, 1034, Sch. 1 para. 592(43), Sch. 3 Pt. 1 (with transitional provisions and savings in Sch. 2)
F71Sch. 4 Pt. 2 Table: words in entry relating to "recognised stock exchange" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(44) (with transitional provisions and savings in Sch. 2)
F72Sch. 4 Pt. 2 Table: words in entry relating to "registered pension scheme" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(45) (with transitional provisions and savings in Sch. 2)
F73Words in Sch. 4 Pt. 2 inserted (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 35(d) (with Sch. 1 para. 37)
F74Sch. 4 Pt. 2 Table: words in entry relating to "retail prices index" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(46) (with transitional provisions and savings in Sch. 2)
F75Words in Sch. 4 Pt. 2 inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Scottish Rate of Income Tax (Consequential Amendments) Order 2015 (S.I. 2015/1810), arts. 1(1), 12
F76Sch. 4 entry omitted (with effect in accordance with Sch. 1 para. 65 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 1 para. 63(3)
F77Sch. 4 Pt. 2 entry repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 647(3)(b), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F78Sch. 4 entry substituted (with effect in accordance with Sch. 1 para. 65 of the amending Act) by Finance Act 2008 (c. 9), Sch. 1 para. 63(2)
F79Sch. 4 Pt. 2 Table: entry relating to "stepchild" inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1, 200
F80Sch. 4 Pt. 2 Table: words in entry relating to "stepchild" substituted (with effect as stated in s. 1034(1) of the amending Act), by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(50) (with transitional provisions and savings in Sch. 2)
F81Sch. 4 Pt. 2 Table: words in entry relating to "surrender (in the application of the Act to Scotland)" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(51) (with transitional provisions and savings in Sch. 2)
F82Sch. 4 Pt. 2 Table: words in entry relating to "tax year" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(52) (with transitional provisions and savings in Sch. 2)
F83Sch. 4 Pt. 2 Table: words in entry relating to "the tax year 2005-06 etc" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(53) (with transitional provisions and savings in Sch. 2)
F84Sch. 4 Pt. 2 Table: words in entry relating to "total income" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(54) (with transitional provisions and savings in Sch. 2)
F85Words in Sch. 4 Pt. 2 substituted (16.12.2010) (with effect in accordance with Sch. 1 para. 36 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 1 para. 35(e) (with Sch. 1 para. 37)
F86Sch. 4 Pt. 2 Table: words in entry relating to "trade" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(55) (with transitional provisions and savings in Sch. 2)
F87Words in Sch. 4 Pt. 2 inserted (with effect in accordance with s. 37(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 15 para. 4
F88Sch. 4 Pt. 2 Table: entry relating to "trust rate" inserted (6.4.2007 with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(56) (with transitional provisions and savings in Sch. 2)
F89Sch. 4 Pt. 2 Table: words in entry relating to "UK resident" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(57) (with transitional provisions and savings in Sch. 2)
F90Sch. 4 Pt. 2 Table: words in entry relating to "unit holder" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(58) (with transitional provisions and savings in Sch. 2)
F91Sch. 4 Pt. 2 Table: words in entry relating to "unit trust scheme" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(59) (with transitional provisions and savings in Sch. 2)
F92Sch. 4 Pt. 2 Table: words in entry relating to "United Kingdom" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(60) (with transitional provisions and savings in Sch. 2)
F93Sch. 4 Pt. 2 Table: words in entry relating to "venture capital trust" substituted (6.4.2007 with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(61) (with transitional provisions and savings in Sch. 2)
F94Sch. 4 Pt. 2 Table: words in entry relating to "within the charge to tax" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(62) (with transitional provisions and savings in Sch. 2)
F95Sch. 4 Pt. 2 Table: words in entry relating to "woodlands" substituted (with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 592(63) (with transitional provisions and savings in Sch. 2)
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