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Income Tax Bill


Income Tax Bill
Schedule 4 — Index of defined expressions

691

 
 

section 879 payment (in Chapter 15 of Part 14)

section 878(1)

 
 

securities (in relation to a company) (in Chapters

section 285(2)

 
 

3 to 6 of Part 6, but see sections 317(4) and 328(2))

   
 

securities (in Chapter 1 of Part 12)

section 646

 
 

settled property

section 466 (as applied

 

5

   

by section 923)

 
 

settlor

sections 467 to 473 (as

 
   

applied by section 923)

 
 

share (in Chapter 3 of Part 12)

section 705(3)

 
 

share (in Chapter 4 of Part 12)

section 722

 

10

 

shares (in Chapter 6 of Part 4)

section 151(1)

 
 

shares (in Part 6)

section 332

 
 

share loss relief (in Chapter 6 of Part 4)

section 131(1)

 
 

sideways relief (in Chapter 2 of Part 4)

section 60(4)

 
 

sideways relief (in Chapter 3 of Part 4)

section 103(1)

 

15

 

sideways relief (in Chapter 5 of Part 12)

section 723(3)

 
 

single company (in Part 5)

section 257(1)

 
 

single company (in Part 6)

section 332

 
 

the 6 year period (in Chapter 6 of Part 7)

section 359(3)

 
 

spouse (in Chapter 6 of Part 4)

section 151(1)

 

20

 

starting rate

section 6(2) (as applied

 
   

by section 923)

 
 

starting rate limit

section 20(1) (as

 
   

applied by section 923)

 
 

stock lending arrangement (in Part 11)

section 568

 

25

 

subsidiary (in Chapter 1 of Part 8)

section 401(3)

 
 

51% subsidiary

section 923

 
 

75% subsidiary

section 923

 
 

the successor company (in Chapter 5 of Part 6)

section 323(3)

 
 

surrender (in the application of this Act to

section 942

 

30

 

Scotland)

   
 

tax credit

section 923

 
 

tax enactments (in Chapter 5 of Part 6)

section 325

 
 

 

Income Tax Bill
Schedule 4 — Index of defined expressions

692

 
 

tax relief certificate (in Part 7)

section 348(1)

 
 

tax year

section 4(2) (as applied

 
   

by section 923)

 
 

the tax year 2007-08 etc

section 4(4) (as applied

 
   

by section 923

 

5

 

the termination date (in relation to shares) (in

section 256

 
 

Part 5)

   
 

total income

sections 23 (see Step 1)

 
   

and 31 (as applied by

 
   

section 923)

 

10

 

trade (except in Parts 5 and 6)

section 923

 
 

trade (in Part 5)

section 923 (but see

 
   

sections 189(2) and

 
   

232(7))

 
 

trade (in Part 6)

section 923 (but see

 

15

   

sections 300(4) and

 
   

313(3))

 
 

trade carried on through a branch or agency (in

section 591(2)

 
 

Chapter 2 of Part 11)

   
 

trade carried on through a branch or agency (in

section 859(2)

 

20

 

Chapter 9 of Part 14)

   
 

trading company (in Chapter 6 of Part 4)

section 151(1)

 
 

trading group (in Chapter 6 of Part 4)

section 151(1)

 
 

trading stock (in Chapter 1 of Part 12)

section 646

 
 

transaction income (in Chapter 1 of Part 13)

section 747(5)

 

25

 

transaction in securities (in Chapter 1 of Part 12)

section 646

 
 

transfer (in Chapter 2 of Part 11)

section 591(1)

 
 

transfer (in Chapter 2 of Part 12)

section 649(2)

 
 

trust rate

section 9(1) (as applied

 
   

by section 923)

 

30

 

the trustees of a settlement (in Part 9)

section 463

 
 

UK generally accepted accounting practice

section 931(2)

 
 

UK property business

Chapter 2 of Part 3 of

 
   

ITTOIA 2005 (as

 
   

applied by section 923)

 

35

 

UK public revenue dividend (in Chapter 5 of

section 824

 
 

Part 14)

   
 

 

Income Tax Bill
Schedule 4 — Index of defined expressions

693

 
 

UK resident (and references to a UK resident or a

section 923

 
 

UK resident person)

   
 

UK securities (in Part 11)

section 566

 
 

UK shares (in Part 11)

section 566

 
 

umbrella scheme

section 923

 

5

 

unauthorised unit trust

section 923

 
 

unit holder

section 923

 
 

unit trust scheme

section 941

 
 

United Kingdom

section 947

 
 

the value of the net benefit to a charity (in

section 437

 

10

 

Chapter 3 of Part 8)

   
 

VCT

section 259(1) (as

 
   

applied by section 923)

 
 

VCT approval (in Part 6)

section 259(2)

 
 

VCT-in-liquidation (in Chapter 5 of Part 6)

section 320

 

15

 

VCT relief (in Part 6)

section 258

 
 

venture capital trust

section 259(1) (as

 
   

applied by section 923)

 
 

woodlands

section 930

 
 

the year of the loss (in Chapter 6 of Part 4)

section 131(1)

 

20

 

 

Income Tax Bill
Schedule 4 — Index of defined expressions

694

 
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