| accounting period | section 12 of ICTA |
| additional VAT liability | section 547(1) |
| additional VAT rebate | section 547(2) |
| adjusted net cost (in Chapter 7 of Part 3) | section 323 |
| adjusted net cost (in Chapter 6 of Part 10) | section 522 |
| agricultural building | section 361(2)(a) |
| approved body (in Part 10) | section 492 |
| assured tenancy | section 490(3) |
| available qualifying expenditure (in Part 2) | section 57 |
| available qualifying expenditure (in Part 7) | section 459 |
| available qualifying expenditure (in Part 8) | section 473 |
| balancing adjustment (in Part 3) | section 314 |
| [F1balancing adjustment (in Part 3A) | section 360M] |
| balancing adjustment (in Part 4) | section 380 |
| [F2balancing adjustment (in Part 4A) | section 393M] |
| balancing adjustment (in Part 10) | section 513 |
| balancing event (in Part 3) | section 315 |
| [F1balancing event (in Part 3A) | section 360N] |
| balancing event (in Part 4) | section 381 |
| [F3balancing event (in Part 4A) | section 393N] |
| balancing event (in Part 10) | section 514 |
| body of persons | [F4section 989 of ITA 2007 and] section 832(1) of ICTA |
| F5. . . | F5. . . |
| building (in Part 3—includes structure) | section 271(1) |
| capital expenditure | section 4 and (in Chapter 2 of Part 1) section 10(1) |
| capital sum | section 4 |
| car (in Part 2) | section 81 |
| chargeable period | section 6 |
| commercial building (in Part 3, in relation to qualifying enterprise zone expenditure) | section 281 |
| connected persons (general meaning) | [F6section 575] |
| connected persons (special extended meaning for certain purposes) | sections 156, 232, 246(2) and 266(5) |
| control | section 574 |
| the Corporation Tax Acts | section 831(1) of ICTA |
| developer, carrying on a trade as (in Chapter 4 of Part 3) | section 293 |
| development and development order (in Part 5) | section 436 |
| disposal event (in Part 2) | section 60(2) |
| disposal event (in Chapter 3 of Part 6) | section 443(7) |
| disposal receipt (in Part 2) | section 60 |
| disposal receipt (in Part 5) | section 420 |
| disposal receipt (in Chapter 3 of Part 8) | section 476(1) |
| dredging | section 484(3), (4) |
| dual resident investing company | section 577(1) and section 404 of ICTA |
| dwelling-house | section 531(1) |
| [F7dwelling (in Part 4A) | section 393A(4)] |
| enterprise zone (in Part 3) | section 298(3) |
| expenditure on the construction of a building (in Part 3) | section 272 |
| expenditure on the construction of a building (in Part 4) | section 363 |
| expenditure on the construction of a building (in Part 10) | section 493 |
| final chargeable period (in Part 2) | section 65 |
| final chargeable period (in Part 7) | section 457(5) |
| final chargeable period (in Part 8) | section 471(5) and (6) |
| first-year qualifying expenditure | Chapter 4 of Part 2 |
| fixture (in Part 2) | section 173(1) |
| [F8flat (in Part 4A) | section 393A(3)] |
| four-year cut-off (in Chapter 9 of Part 2) | section 86(3) |
| furnished holiday lettings business (in Part 2) | section 17 |
| general development order (in Part 5) | section 436 |
| highway concession (in Chapter 9 of Part 3) | section 341(4) |
| husbandry (in Part 4) | section 362 |
| income from patents (in Part 8) | section 483 and paragraph 101(5) of Schedule 3 |
| industrial building | section 271(2) and Chapter 2 of Part 3 |
| F9. . . | F9. . . |
| interest in an oil licence (in Chapter 3 of Part 12) | section 552(4) |
| investment company | section 130 of ICTA |
| investment asset (in relation to life assurance business) | section 545(2) |
| know-how (in Part 7) | section 452(2) |
| lease and related expressions (in Part 3) | section 360 |
| [F1lease and related expressions (in Part 3A) | section 360Z4] |
| lease and related expressions (in Part 4) | section 393 |
| [F10lease and related expressions (in Part 4A) | section 393W] |
| lease and related expressions (in Part 10) | section 531 |
| life assurance business | section 544(5) and section 431(2) of ICTA |
| long-life asset (in Chapter 10 of Part 2) | section 91 |
| long-life asset expenditure (in F11... Part 2) | section 90 |
| market value | section 577(1) |
| mineral asset (in Part 5) | section 397 |
| mineral exploration and access (in Part 5) | section 396 |
| mineral extraction trade (in Part 5) | section 394(2) |
| mineral deposits (in Part 5) | section 394(3) |
| normal time limit for amending a tax return | section 577(1) |
| notice | section 577(1) |
| [F12offshore installation (except in Chapter 13 of Part 2) | [F13sections 1001 and 1002 of ITA 2007 and] section 837C of ICTA] |
| oil (in Chapter 3 of Part 12) | section 556(3) |
| oil licence (in Chapter 3 of Part 12) | section 552(1) |
| ordinary [F14property] business | section 16 |
| overseas property business | sections [F1570A(4) and 832(1) of ICTA and Chapter 2 of Part 3 of ITTOIA 2005] [F16(as applied by section 989 of ITA 2007)] |
| partial depreciation subsidy | section 209 |
| patent rights (in Part 8) | section 464(2) |
| planning permission (in Part 5) | section 436 |
| proceeds from a balancing event (in Part 3) | section 316 |
| [F1proceeds from a balancing event (in Part 3A) | section 360O] |
| proceeds from a balancing event (in Part 4) | section 383 |
| [F17proceeds from a balancing event (in Part 4A) | section 393O] |
| proceeds from a balancing event (in Part 10) | section 515 |
| property business | section 577(1) |
| public body (in Chapter 1 of Part 11) | section 532(2) |
| qualifying activity (in Part 2) | Chapter 2 of Part 2 |
| [F1qualifying building (in Part 3A) | section 360C] |
| [F18qualifying building (in Part 4A) | section 393C] |
| [F1qualifying business premises (in Part 3A) | section 360D] |
| qualifying dwelling-house (in Part 10) | section 490(2) and Chapter 4 of Part 10 |
| qualifying enterprise zone expenditure (in Part 3) | sections 299 to 304 |
| [F1qualifying expenditure (in Part 3A) | section 360B] |
| qualifying expenditure attributable to a dwelling-house (in Part 10) | section 511 |
| [F19qualifying flat (in Part 4A) | section 393D] |
| qualifying hire car (in Part 2) | section 82 |
| qualifying hotel (in Part 3) | section 279 |
| qualifying non-trade expenditure (in Part 8) | section 469 |
| qualifying trade expenditure (in Part 8) | section 468 |
| qualifying trade (in Part 3) | section 274 |
| qualifying trade (in Part 9) | section 484(2) |
| related agricultural land (in Part 4) | section 361(2)(b) |
| relevant interest (in Part 3) | Chapter 3 of Part 3 |
| [F1relevant interest (in Part 3A) | Chapter 4 of Part 3A] |
| relevant interest (in Part 4) | Chapter 2 of Part 4 |
| [F20relevant interest (in Part 4A) | Chapter 4 of Part 4A] |
| relevant interest (in Part 10) | Chapter 2 of Part 10 |
| relevant trade (in Part 6) | section 439(3) |
| research and development | section [F21437(2) and (3)] |
| residue of qualifying expenditure (in Part 3) | section 313 |
| [F1residue of qualifying expenditure (in Part 3A) | section 360K] |
| residue of qualifying expenditure (in Part 4) | section 386 |
| [F22residue of qualifying expenditure (in Part 4A) | section 393L] |
| residue of qualifying expenditure attributable to a dwelling-house (in Part 10) | section 512 |
| ring fence trade (in Chapter 13 of Part 2) | section 162(2) |
| sale | section 572(1) to (3) |
| sale, time of | section 572(4) |
| sale, transfers under Parts 3[F23, 3A], 4[F24, 4A] and 10 treated as | section 573 |
| sale, treated as occurring on successions, for purposes of Parts other than Parts 2, 6 and 10 | section 559 |
| Schedule A business | [F25section 989 of ITA 2007 and] section 832(1) of ICTA |
| short-life asset (in Part 2) | section 83 |
| source of mineral deposits (in Part 5) | section 394(5) |
| special leasing (in Part 2) | section 19 |
| tax | section 832(3) of ICTA |
| the Tax Acts | Schedule 1 to the Interpretation Act 1978 and section 831 of ICTA |
| tax advantage | section 577(4) |
| tax return | section 3(3) |
| tax year | [F26section 4(2) of ITA 2007 (as applied by section 989 of that Act)] |
| UK oil licence | section 552(2) |
| [F27UK property business | F28...Chapter 2 of Part 3 of ITTOIA 2005] [F29(as applied by section 989 of ITA 2007)] |
| United Kingdom | [F30section 1013 of ITA 2007 and section 830(1) of ICTA] |
| unrelieved qualifying expenditure (in Part 2) | section 59 |
| unrelieved qualifying expenditure (in Part 5) | section 419 |
| unrelieved qualifying expenditure (in Part 7) | section 461 |
| unrelieved qualifying expenditure (in Part 8) | section 475 |
| within the charge to tax | [F31section 1009 of ITA 2007 and] section 832(1) of ICTA |
| writing-down period (in Part 4) | section 372(2) |
| writing-down period (in Part 9) | section 487(2) |
Textual Amendments
F1Sch. 1 Pt. 2 entries inserted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 11; S.I. 2007/949, art. 2
F2Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F3Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F4Words in Sch. 1 Pt. 2 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(a) (with Sch. 2)
F5Words in Sch. 1 Pt. 2 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 86(a), 5; S.I. 2005/1126, art. 2(2)(h)(i)
F6Words in Sch. 1 Pt. 2 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(b) (with Sch. 2)
F7Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F8Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F9Words in Sch. 1 Pt. 2 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 86(b), 5; S.I. 2005/1126, art. 2(2)(h)(i)
F10Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F11Words in Sch. 1 Pt. 2 repealed (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14), Sch. 43 Pt. 3(9)
F12Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 27 para. 11 of the amending Act) by Finance Act 2004 (c. 12), Sch. 27 para. 10
F13Words in Sch. 1 Pt. 2 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(c) (with Sch. 2)
F14Word in Sch. 1 Pt. 2 substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 574(3)(a) (with Sch. 2)
F15Words in Sch. 1 Pt. 2 substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 574(3)(b) (with Sch. 2)
F16Words in Sch. 1 Pt. 2 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(d) (with Sch. 2)
F17Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F18Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F19Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F20Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F21Words in Sch. 1 Pt. 2 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(e) (with Sch. 2)
F22Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F23Word in Sch. 1 Pt. 2 inserted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 11; S.I. 2007/949, art. 2
F24Sch. 1 Pt. 2: words in entry inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(3)
F25Words in Sch. 1 Pt. 2 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(f) (with Sch. 2)
F26Words in Sch. 1 Pt. 2 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(g) (with Sch. 2)
F27Words in Sch. 1 Pt. 2 inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 574(3)(c) (with Sch. 2)
F28Words in Sch. 1 Pt. 2 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(h), Sch. 3 Pt. 1 (with Sch. 2)
F29Words in Sch. 1 Pt. 2 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(h) (with Sch. 2)
F30Words in Sch. 1 Pt. 2 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(i) (with Sch. 2)
F31Words in Sch. 1 Pt. 2 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(j) (with Sch. 2)