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Income Tax (Trading and Other Income) Act 2005
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- 2005 c. 5
- SCHEDULE 4
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Version Superseded: 05/12/2005
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Point in time - 05/12/2005- Amendment
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- 21/07/2008- Amendment
- 01/04/2009- Amendment
- 21/07/2009- Amendment
- 01/04/2010- Amendment
- 16/12/2010- Amendment
- 01/03/2012- Amendment
- 08/03/2012- Amendment
- 17/07/2013- Amendment
- 21/10/2015- Amendment
- 16/11/2017- Amendment
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Section 885
SCHEDULE 4U.K.Abbreviations and defined expressions
This schedule has no associated Explanatory Notes
Part 1 U.K.Abbreviations 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 2 U.K.Index 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) |
| F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| 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) |
| [F2conversion 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] |
| [F3corporate 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 |
| F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| 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 |
| [F5interest-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) |
Textual Amendments
F1Sch. 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
F2Sch. 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)
F3Sch. 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)
F4Sch. 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
F5Sch. 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)
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