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Income Tax Bill


Income Tax Bill
Schedule 4 — Index of defined expressions

684

 
 

dividend income

section 19

 
 

dividend ordinary rate

section 8(1) (as applied

 
  

by section 923)

 
 

dividend trust rate

section 9(2) (as applied

 
  

by section 923)

 

5

 

dividend upper rate

section 8(2) (as applied

 
  

by section 923)

 
 

double taxation arrangements

section 957

 
 

early tax year (in Chapter 3 of Part 4)

section 112(6)

 
 

EIS (in Part 5)

section 156(2)

 

10

 

EIS relief (in Chapter 6 of Part 4)

section 151(1)

 
 

EIS relief (in Part 5)

section 156(1)

 
 

election

section 954

 
 

eligible for EIS relief (in Part 5)

section 157(1)

 
 

eligible shares (in Chapter 2 of Part 6)

section 273(1)

 

15

 

eligible shares (in Chapter 3 of Part 6)

section 285(3)

 
 

the 30% eligible shares condition (in Chapter 3 of

section 274(2)

 
 

Part 6)

  
 

employment income

section 7 of ITEPA

 
  

2003

 

20

 

excluded company (in Chapter 6 of Part 4)

section 151(1)

 
 

farming

section 930

 
 

financial instrument (in Part 14)

section 917

 
 

firm (in Chapter 2 of Part 4)

section 60(5)

 
 

firm (in Chapter 3 of Part 4)

section 103(3)

 

25

 

firm (in Chapter 5 of Part 12)

section 723(5)

 
 

the 5 year period (in Part 7)

section 338

 
 

G (property rental business) (in Chapter 2 of Part

section 591(1)

 
 

11)

  
 

G (property rental business) (in Chapter 4 of Part

section 606(4)

 

30

 

11)

  
 

G (property rental business) (in Chapter 9 of Part

section 591(1) (as

 
 

14)

applied by section

 
  

859(1))

 
 

 

Income Tax Bill
Schedule 4 — Index of defined expressions

685

 
 

generally accepted accounting practice

section 931(1) and (3)

 
 

gift aid declaration (in Chapter 2 of Part 8)

section 428

 
 

gilt-edged securities (in Part 14)

section 918

 
 

gross amount of a payment (in Chapter 4 of Part

section 452

 
 

8)

  

5

 

gross amount (in Chapter 2 of Part 11)

section 589

 
 

gross amount (in Chapter 4 of Part 11)

sections 589 and 851(7)

 
  

(as applied by section

 
  

606(9) and (10))

 
 

gross amount (in Chapter 9 of Part 14)

section 589 (as applied

 

10

  

by section 859(1))

 
 

the gross amount (in Chapter 13 of Part 14)

section 874(6)

 
 

grossing up

section 932

 
 

grossed up amount (in Chapter 2 of Part 8)

section 415

 
 

gross-paying government securities (in Chapter

section 826(2)

 

15

 

5 of Part 14)

  
 

group (in Chapter 6 of Part 4 (except in sections

section 151(1)

 
 

137 and 142))

  
 

group (in Part 5)

section 257(1)

 
 

group (in Part 6)

section 332

 

20

 

group (in Chapter 2 of Part 11)

section 591(1)

 
 

group (in Chapter 4 of Part 11)

section 606(5)

 
 

group (in Chapter 9 of Part 14)

section 591(1) (as

 
  

applied by section

 
  

859(1))

 

25

 

group company (in Part 5)

section 257(1)

 
 

group company (in Part 6)

section 332

 
 

heritage body (in Chapter 10 of Part 9)

section 507(2)

 
 

heritage direction (in Chapter 10 of Part 9)

section 507(2)

 
 

heritage maintenance property (in Chapter 10 of

section 507(2)

 

30

 

Part 9)

  
 

heritage maintenance settlement (in Chapter 10

section 507(2)

 
 

of Part 9)

  
 

higher rate

section 6(2) (as applied

 
  

by section 923)

 

35

 

 

Income Tax Bill
Schedule 4 — Index of defined expressions

686

 
 

holding company (in Chapter 6 of Part 4)

section 151(1)

 
 

the 15% holding limit condition (in Chapter 3 of

section 274(2)

 
 

Part 6)

  
 

the income retention condition (in Chapter 3 of

section 274(2)

 
 

Part 6)

  

5

 

income tax advantage (in Chapter 1 of Part 12)

section 616(1)

 
 

the independent broker conditions (in Chapter 1

section 750

 
 

of Part 13)

  
 

the independent investment manager conditions

section 751

 
 

(in Chapter 1 of Part 13)

  

10

 

individual (in Chapter 2 of Part 12)

section 647(4)

 
 

individual (in Chapter 6 of Part 14)

section 838

 
 

the invested amount (in Part 7)

section 337

 
 

the investing company (in Chapter 4 of Part 6)

section 286(1)

 
 

investment (in Chapter 2 of Part 14)

section 788(1)

 

15

 

the investment (in Part 7)

section 334(1)

 
 

investment company (in Chapter 6 of Part 4)

section 151(4)

 
 

the investment date (in Part 7)

section 338

 
 

investment manager (in Chapter 1 of Part 13)

section 760(1)

 
 

investments (in relation to a company) (in

section 285(4)

 

20

 

Chapter 3 of Part 6)

  
 

investment transaction (in Chapter 1 of Part 13)

section 760(2)

 
 

the investor (in Part 5)

section 157(1)

 
 

the investor (in Part 7)

sections 334(1) and 370

 
 

the issuing company (in Part 5)

section 157(1)

 

25

 

limited partner (in Chapter 3 of Part 4)

section 106

 
 

the listing condition (in Chapter 3 of Part 6)

section 274(2)

 
 

living together (in relation to married couples

section 945

 
 

and civil partners)

  
 

local authority

section 933

 

30

 

local authority association

section 934

 
 

manufactured dividend (in Chapter 2 of Part 11)

section 573(1)(a)

 
 

 

Income Tax Bill
Schedule 4 — Index of defined expressions

687

 
 

manufactured dividend (in Chapter 3 of Part 11)

section 573(1)(a) (as

 
  

applied by section 595)

 
 

manufactured dividend (in Chapter 4 of Part 11)

section 573(1)(a) (as

 
  

applied by section

 
  

606(6))

 

5

 

manufactured dividend (in Chapter 9 of Part 14)

section 573(1)(a) (as

 
  

applied by section

 
  

859(1))

 
 

manufactured interest (in Chapter 2 of Part 11)

section 578(1)(a)

 
 

manufactured interest (in Chapter 9 of Part 14)

section 578(1)(a) (as

 

10

  

applied by section

 
  

859(1))

 
 

manufactured overseas dividend (in Chapter 2

section 581(1)(a)

 
 

of Part 11)

  
 

manufactured overseas dividend (in Chapter 9

section 581(1)(a) (as

 

15

 

of Part 14)

applied by section

 
  

859(1))

 
 

market gardening

section 930

 
 

market value (of an asset) (in Part 5)

section 257(6)

 
 

market value (of an asset) (in Part 7)

section 382(3)

 

20

 

market value of a qualifying investment (in

section 438

 
 

Chapter 3 of Part 8)

  
 

modified net income

section 958

 
 

the nature of income condition (in Chapter 3 of

section 274(2)

 
 

Part 6)

  

25

 

net income

section 23 (see Step 2)

 
  

(as applied by section

 
  

923)

 
 

non-active partner (in Chapter 3 of Part 4)

section 112

 
 

non-charitable expenditure (in Part 10)

section 543

 

30

 

non-UK resident (and references to a non-UK

section 923

 
 

resident or a non-UK resident person)

  
 

normal self-assessment filing date

section 923

 
 

notice

section 923

 
 

obligation (in Chapter 3 of Part 8)

section 439(7)

 

35

 

occupation (in Chapter 4 of Part 12)

section 707

 
 

offshore installation

sections 935 and 936

 
 

 

Income Tax Bill
Schedule 4 — Index of defined expressions

688

 
 

oil and gas exploration and appraisal

section 937

 
 

ordinary share capital

section 923

 
 

ordinary shares (in Part 5)

section 257(1)

 
 

ordinary shares (in Part 6)

section 332

 
 

other income (in Part 9)

section 463

 

5

 

other person (in Chapter 3 of Part 12)

section 696

 
 

other person (in Chapter 4 of Part 12)

section 715

 
 

overseas dividend (in Part 11)

section 567

 
 

overseas dividend (in Chapter 9 of Part 14)

section 567 (as applied

 
  

by section 859(1))

 

10

 

overseas property business

Chapter 2 of Part 3 of

 
  

ITTOIA 2005 (as

 
  

applied by section 923)

 
 

overseas securities (in Part 11)

section 567

 
 

overseas tax (in Chapter 2 of Part 11)

section 591(1)

 

15

 

overseas tax (in Chapter 9 of Part 14)

section 591(1) (as

 
  

applied by section

 
  

859(1))

 
 

overseas tax credit (in Chapter 2 of Part 11)

section 591(1)

 
 

parent company (in Part 5)

section 257(1)

 

20

 

parent company (in Part 6)

section 332

 
 

payment (in Chapter 7 of Part 9)

section 493(5)

 
 

period A, period B, period C (in Part 5)

section 159(2), (3), (4)

 
 

period of account

section 923

 
 

permanent establishment

section 923

 

25

 

person abroad (in Chapter 2 of Part 12)

section 651

 
 

personal representatives

section 923

 
 

prescribed (in Chapter 2 of Part 11)

section 591(1)

 
 

principal company (in Chapter 2 of Part 11)

section 591(1)

 
 

principal company (in Chapter 9 of Part 14)

section 591(1) (as

 

30

  

applied by section

 
  

859(1)

 
 

profits or gains

section 923

 
 

 

Income Tax Bill
Schedule 4 — Index of defined expressions

689

 
 

property deriving its value from land (in

section 705(2)

 
 

Chapter 3 of Part 12)

  
 

property investment LLP

section 938

 
 

property maintenance purpose (in Chapter 10 of

section 507(2)

 
 

Part 9)

  

5

 

qualifying annual payment (in Chapter 6 of Part

section 832

 
 

14)

  
 

qualifying business activity (in Part 5)

section 179

 
 

qualifying certificate of deposit (in Part 14)

section 919

 
 

qualifying company (in Part 5)

section 180

 

10

 

qualifying distribution

section 923

 
 

qualifying donation (in Chapter 2 of Part 8)

section 416

 
 

qualifying holding (in Chapter 3 of Part 6)

Chapter 4 of Part 6

 
 

the 70% qualifying holdings condition (in

section 274(2)

 
 

Chapter 3 of Part 6)

  

15

 

qualifying interest in land (in Chapter 3 of Part 8)

section 433

 
 

qualifying investor (in Part 5)

section 162

 
 

qualifying investment (in Part 7)

section 344

 
 

qualifying investment (in Chapter 3 of Part 8)

section 432

 
 

qualifying partnership (in Chapter 11 of Part 14)

section 865

 

20

 

qualifying period (in Chapter 1 of Part 13)

section 753

 
 

qualifying shares (in Chapter 6 of Part 4)

section 131(2)

 
 

qualifying subsidiary (in Part 5)

section 191

 
 

qualifying subsidiary (in Chapter 4 of Part 6)

section 302

 
 

qualifying 90% subsidiary (in Part 5)

section 190

 

25

 

qualifying 90% subsidiary (in Chapter 4 of Part

section 301

 
 

6)

  
 

qualifying trade (in Part 5)

section 189(1)

 
 

qualifying trade (in Chapter 4 of Part 6)

section 300

 
 

qualifying uncertificated eligible debt security

section 920

 

30

 

unit (in Part 14)

  
 

quoted Eurobond (in Part 14)

section 921

 
 

recognised stock exchange

section 939

 
 

 

Income Tax Bill
Schedule 4 — Index of defined expressions

690

 
 

registered (in Chapter 5 of Part 14)

section 828(6)

 
 

registered industrial and provident society (in

section 151(1)

 
 

Chapter 6 of Part 4)

  
 

registered industrial and provident society (in

section 820(5)

 
 

Chapter 3 of Part 14)

  

5

 

registered pension scheme

section 150(2) of FA

 
  

2004 (as applied by

 
  

section 923)

 
 

the Registrar (in Chapter 5 of Part 14)

section 828(6)

 
 

regulations (in Chapter 5 of Part 6)

section 325

 

10

 

related agreements (in Part 11)

section 571

 
 

the relevant company (in Chapter 4 of Part 6)

section 286(1)

 
 

relevant disregarded income (in Chapter 1 of

section 754

 
 

Part 13)

  
 

relevant foreign income

section 923

 

15

 

the relevant holding (in Chapter 4 of Part 6)

section 286(1)

 
 

relevant investment (in Chapter 2 of Part 14)

section 789

 
 

the relevant shares (in Part 5)

section 157(1)

 
 

relevant transaction (in Chapter 2 of Part 12)

section 648

 
 

relevant transfer (in Chapter 2 of Part 12)

section 649(1)

 

20

 

relevant withholding tax (in Chapter 2 of Part

section 590

 
 

11)

  
 

repo (in Part 11)

section 569

 
 

the repurchase price of the securities (in Chapter

section 606(7)

 
 

4 of Part 11)

  

25

 

research and development

section 940

 
 

retail prices index

section 923

 
 

the rules about manufactured payments (in

section 606(8)

 
 

Chapter 4 of Part 11)

  
 

savings income

section 18

 

30

 

savings rate

section 7 (as applied by

 
  

section 923)

 
 

Schedule A business

section 923

 
 

scheme administrator

section 923

 
 

 

 
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Revised 8 December 2006