SCHEDULES
SCHEDULE 4Abbreviations and defined expressions
Part 1Abbreviations of Acts
F(No.2)A 1915 | The Finance (No. 2) Act 1915 (c. 89) |
FA 1920 | The Finance Act 1920 (c. 18) |
F(No.2)A 1931 | The Finance (No. 2) Act 1931 (c. 49) |
FA 1968 | The Finance Act 1968 (c. 44) |
TMA 1970 | The Taxes Management Act 1970 (c. 9) |
FA 1984 | The Finance Act 1984 (c. 43) |
IHTA 1984 | The Inheritance Tax Act 1984 (c. 51) |
ICTA | The Income and Corporation Taxes Act 1988 (c. 1) |
FA 1988 | The Finance Act 1988 (c. 39) |
FA 1989 | The Finance Act 1989 (c. 26) |
FA 1990 | The Finance Act 1990 (c. 29) |
TCGA 1992 | The Taxation of Chargeable Gains Act 1992 (c. 12) |
F(No.2)A 1992 | The Finance (No. 2) Act 1992 (c. 48) |
FA 1993 | The Finance Act 1993 (c. 34) |
FA 1994 | The Finance Act 1994 (c. 9) |
VATA 1994 | The Value Added Tax Act 1994 (c. 23) |
FA 1995 | The Finance Act 1995 (c. 4) |
FA 1996 | The Finance Act 1996 (c. 8) |
F(No.2)A 1997 | The Finance (No. 2) Act 1997 (c. 58) |
FA 1998 | The Finance Act 1998 (c. 36) |
FISMA 2000 | The Financial Services and Markets Act 2000 (c. 8) |
FA 2000 | The Finance Act 2000 (c. 17) |
CAA 2001 | The Capital Allowances Act 2001 (c. 2) |
FA 2001 | The Finance Act 2001 (c. 9) |
FA 2002 | The Finance Act 2002 (c. 23) |
ITEPA 2003 | The Income Tax (Earnings and Pensions) Act 2003 (c. 1) |
FA 2003 | The Finance Act 2003 (c. 14) |
FA 2004 | The Finance Act 2004 (c. 12) |
Part 2Index of expressions defined in this Act etc.
Sch. 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)
Sch. 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)
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 | sections 12 and 834(1) of ICTA |
acquisition expenditure (in Chapter 9 of Part 2) | section 130(3) |
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) |
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) | section 879(1) |
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 | section 832(1) of ICTA |
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 | section 832(1) of ICTA |
basic relieving amount by reference to a taxed receipt (in Chapter 4 of Part 3) | sections 288(4), 289(2), (4) |
the Board of Inland Revenue | section 878(1) |
body of persons | section 832(1) of ICTA |
building society | section 832(1) of ICTA |
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 | section 832(1) of ICTA |
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 |
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 |
chargeable period | section 832(1) of ICTA |
charitable trust (in Chapter 9 of Part 4) | section 545(1) |
charity | section 878(1) |
child | section 832(5) of ICTA |
claim | section 878(3) |
close company | sections 414 and 415 of ICTA |
commercial letting of furnished holiday accommodation (for purposes of Chapter 6 of Part 3) | sections 323 to 326 |
company | section 832(1) of ICTA |
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) | section 839 of ICTA (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) |
control (in relation to a body corporate) | section 840 of ICTA (see section 878(6) of this Act) |
F1conversion 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 |
F2corporate 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) |
deposit rights (in Chapter 11 of Part 4) | section 552 |
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 | section 832(1) of ICTA |
the dividend ordinary rate | section 832(1) of ICTA |
the dividend trust rate | section 832(1) of ICTA |
the dividend upper rate | section 832(1) of ICTA |
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 |
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) | section 832(1) of ICTA |
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 | section 876 |
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 | section 832(1) of ICTA |
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 | section 876(3) |
foster-care receipts (in Chapter 2 of Part 7) | section 805 |
foster-care relief (in Chapter 2 of Part 7) | section 803(1) |
FOTRA security (in Chapter 6 of Part 6) | section 713(2) |
friendly society (in Chapter 9 of Part 4) | section 545(1) |
future (in Chapter 12 of Part 4) | section 558(1) |
generally accepted accounting practice | section 832(1) of ICTA and section 50 of FA 2004 |
generating income from land (in Chapter 3 of Part 3) | sections 266 and 267 |
gilt-edged security | section 153(1) |
grossing up | section 877 |
group life policy (in Chapter 9 of Part 4) | section 480(2) |
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 | section 832(1) of ICTA |
houseboat | section 878(1) |
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 |
the Inland Revenue | section 878(1) |
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) |
interest | section 832(1) of ICTA |
interest (in Chapter 4 of Part 6) | section 702(4) |
international accounting standards | section 832(1) of ICTA and section 50(2) of FA 2004 |
F3interest-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) |
investment trust | section 842 of ICTA |
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 | section 842A of ICTA |
lower rate | section 832(1) of ICTA |
market gardening | section 876(5) |
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 |
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) | section 878(1) |
normal self-assessment filing date | section 878(1) |
notice | section 832(1) of ICTA |
oil and gas exploration and appraisal | section 837B of ICTA |
option (in Chapter 12 of Part 4) | section 558(2) |
ordinary share capital | section 832(1) of ICTA |
original master version (in Chapter 9 of Part 2) | section 132(1), (2) |
overlap period (in Chapter 15 of Part 2) | section 204 |
overlap profit (in Chapter 15 of Part 2) | section 204 |
overseas life assurance business (in Chapter 9 of Part 4) | section 476(3) |
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) |
patent rights (in Chapter 2 of Part 5) | section 587(4) |
period of account | section 832(1) of ICTA |
permanent establishment | section 832(1) of ICTA and section 148 of FA 2003 |
person to whom the remittance basis applies | section 878(2) |
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 | section 878(1) |
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 | section 833(1) of ICTA |
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) | section 879(2) |
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 |
public body (in Chapter 2 of Part 5) | section 603(2) |
purchased life annuity (in Chapter 7 of Part 4) | section 423 |
qualifying distribution | section 832(1) of ICTA |
qualifying policy | section 832(1) of ICTA |
qualifying trade, profession or vocation (in Chapter 16 of Part 2) | section 221(2) |
the rate applicable to trusts | section 832(1) of ICTA |
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 | section 841(1) of ICTA |
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 | section 832(1) of ICTA and section 150(2) of FA 2004 |
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 |
relevant period (in Chapter 9 of Part 2) | section 133 |
the relevant profits (in Chapter 16 of Part 2) | section 221(1), (4), (5) |
relevant telecommunication right (in Chapter 10 of Part 2) | section 146 |
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 |
the residuary income of the estate (for the purposes of Chapter 6 of Part 5) | section 666(1) |
retail prices index | section 833(2) of ICTA |
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) |
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) |
Schedule A business | section 832(1) of ICTA |
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) |
starting rate | section 832(1) of ICTA |
statutory insolvency arrangement (in Part 2) | section 259 |
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) | section 879(1) |
tax advantage (in Chapter 8 of Part 4) | section 460(2) |
tax year | section 878(1) |
the tax year 2005-06 etc. | section 878(1) |
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) |
total income | section 835(1) of ICTA |
total foster-care receipts (in Chapter 2 of Part 7) | section 807 |
total rent-a-room amount (in Chapter 1 of Part 7) | section 788 |
trade | section 832(1) of ICTA |
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) |
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) |
UK property business | Chapter 2 of Part 3 |
UK resident (and references to a UK resident or a UK resident person) | section 878(1) |
Ulster Savings Certificates | section 693(7) |
unit holder | section 832(1) of ICTA |
unit trust scheme | section 832(1) of ICTA |
United Kingdom | section 830(1) of ICTA |
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 | section 842AA(1) of ICTA |
within the charge to tax | section 832(1) of ICTA |
woodlands | section 876(4) |
work in progress (in Chapter 12 of Part 2) | section 183(1) |
Part 2Index of expressions defined in this Act etc.
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 | sections 12 and 834(1) of ICTA |
acquisition expenditure (in Chapter 9 of Part 2) | section 130(3) |
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) |
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) | section 879(1) |
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 | section 832(1) of ICTA |
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 | section 832(1) of ICTA |
basic relieving amount by reference to a taxed receipt (in Chapter 4 of Part 3) | sections 288(4), 289(2), (4) |
the Board of Inland Revenue | section 878(1) |
body of persons | section 832(1) of ICTA |
building society | section 832(1) of ICTA |
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 | section 832(1) of ICTA |
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 |
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 |
chargeable period | section 832(1) of ICTA |
charitable trust (in Chapter 9 of Part 4) | section 545(1) |
charity | section 878(1) |
child | section 832(5) of ICTA |
claim | section 878(3) |
close company | sections 414 and 415 of ICTA |
commercial letting of furnished holiday accommodation (for purposes of Chapter 6 of Part 3) | sections 323 to 326 |
company | section 832(1) of ICTA |
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) | section 839 of ICTA (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) |
control (in relation to a body corporate) | section 840 of ICTA (see section 878(6) of this Act) |
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) |
deposit rights (in Chapter 11 of Part 4) | section 552 |
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 | section 832(1) of ICTA |
the dividend ordinary rate | section 832(1) of ICTA |
the dividend trust rate | section 832(1) of ICTA |
the dividend upper rate | section 832(1) of ICTA |
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 |
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) | section 832(1) of ICTA |
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 | section 876 |
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 | section 832(1) of ICTA |
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 | section 876(3) |
foster-care receipts (in Chapter 2 of Part 7) | section 805 |
foster-care relief (in Chapter 2 of Part 7) | section 803(1) |
FOTRA security (in Chapter 6 of Part 6) | section 713(2) |
friendly society (in Chapter 9 of Part 4) | section 545(1) |
future (in Chapter 12 of Part 4) | section 558(1) |
generally accepted accounting practice | section 832(1) of ICTA and section 50 of FA 2004 |
generating income from land (in Chapter 3 of Part 3) | sections 266 and 267 |
gilt-edged security | section 153(1) |
grossing up | section 877 |
group life policy (in Chapter 9 of Part 4) | section 480(2) |
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 | section 832(1) of ICTA |
houseboat | section 878(1) |
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 |
the Inland Revenue | section 878(1) |
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) |
interest | section 832(1) of ICTA |
interest (in Chapter 4 of Part 6) | section 702(4) |
international accounting standards | section 832(1) of ICTA and section 50(2) of FA 2004 |
investment plan regulations (in Chapter 3 of Part 6) | section 694(2) |
investment trust | section 842 of ICTA |
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 | section 842A of ICTA |
lower rate | section 832(1) of ICTA |
market gardening | section 876(5) |
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 |
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) | section 878(1) |
normal self-assessment filing date | section 878(1) |
notice | section 832(1) of ICTA |
oil and gas exploration and appraisal | section 837B of ICTA |
option (in Chapter 12 of Part 4) | section 558(2) |
ordinary share capital | section 832(1) of ICTA |
original master version (in Chapter 9 of Part 2) | section 132(1), (2) |
overlap period (in Chapter 15 of Part 2) | section 204 |
overlap profit (in Chapter 15 of Part 2) | section 204 |
overseas life assurance business (in Chapter 9 of Part 4) | section 476(3) |
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) |
patent rights (in Chapter 2 of Part 5) | section 587(4) |
period of account | section 832(1) of ICTA |
permanent establishment | section 832(1) of ICTA and section 148 of FA 2003 |
person to whom the remittance basis applies | section 878(2) |
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 | section 878(1) |
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 | section 833(1) of ICTA |
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) | section 879(2) |
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 |
public body (in Chapter 2 of Part 5) | section 603(2) |
purchased life annuity (in Chapter 7 of Part 4) | section 423 |
qualifying distribution | section 832(1) of ICTA |
qualifying policy | section 832(1) of ICTA |
qualifying trade, profession or vocation (in Chapter 16 of Part 2) | section 221(2) |
the rate applicable to trusts | section 832(1) of ICTA |
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 | section 841(1) of ICTA |
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 | section 832(1) of ICTA and section 150(2) of FA 2004 |
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 |
relevant period (in Chapter 9 of Part 2) | section 133 |
the relevant profits (in Chapter 16 of Part 2) | section 221(1), (4), (5) |
relevant telecommunication right (in Chapter 10 of Part 2) | section 146 |
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 |
the residuary income of the estate (for the purposes of Chapter 6 of Part 5) | section 666(1) |
retail prices index | section 833(2) of ICTA |
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) |
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) |
Schedule A business | section 832(1) of ICTA |
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) |
starting rate | section 832(1) of ICTA |
statutory insolvency arrangement (in Part 2) | section 259 |
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) | section 879(1) |
tax advantage (in Chapter 8 of Part 4) | section 460(2) |
tax year | section 878(1) |
the tax year 2005-06 etc. | section 878(1) |
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) |
total income | section 835(1) of ICTA |
total foster-care receipts (in Chapter 2 of Part 7) | section 807 |
total rent-a-room amount (in Chapter 1 of Part 7) | section 788 |
trade | section 832(1) of ICTA |
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) |
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) |
UK property business | Chapter 2 of Part 3 |
UK resident (and references to a UK resident or a UK resident person) | section 878(1) |
Ulster Savings Certificates | section 693(7) |
unit holder | section 832(1) of ICTA |
unit trust scheme | section 832(1) of ICTA |
United Kingdom | section 830(1) of ICTA |
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 | section 842AA(1) of ICTA |
within the charge to tax | section 832(1) of ICTA |
woodlands | section 876(4) |
work in progress (in Chapter 12 of Part 2) | section 183(1) |
Sch. 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)