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Income Tax Bill


Income Tax Bill
Schedule 4 — Index of defined expressions

727

 
 

the tax year 2007-08 etc

section 4(4) (as applied

 
  

by section 989

 
 

the termination date (in relation to shares) (in

section 256

 
 

Part 5)

  
 

total income

sections 23 (see Step 1)

 

5

  

and 31 (as applied by

 
  

section 989)

 
 

trade (except in Parts 5 and 6)

section 989

 
 

trade (in Part 5)

section 989 (but see

 
  

sections 189(2) and

 

10

  

232(7))

 
 

trade (in Part 6)

section 989 (but see

 
  

sections 300(4) and

 
  

313(3))

 
 

trade carried on through a branch or agency (in

section 591(2)

 

15

 

Chapter 2 of Part 11)

  
 

trade carried on through a branch or agency (in

section 926(2)

 
 

Chapter 9 of Part 15)

  
 

trading company (in Chapter 6 of Part 4)

section 151(1)

 
 

trading group (in Chapter 6 of Part 4)

section 151(1)

 

20

 

trading stock (in Chapter 1 of Part 13)

section 713

 
 

transaction income (in Chapter 1 of Part 14)

section 814(5)

 
 

transaction in securities (in Chapter 1 of Part 13)

section 713

 
 

transfer (in Chapter 2 of Part 11)

section 591(1)

 
 

transfer (of securities) (in Part 12)

section 620

 

25

 

transfer (in Chapter 2 of Part 13)

section 716(2)

 
 

transfer with accrued interest (in Part 12)

section 623

 
 

transfer with unrealised interest (in Part 12)

section 625

 
 

transfer without accrued interest (in Part 12)

section 624

 
 

transferee (in Part 12)

section 621

 

30

 

transferor (in Part 12)

section 621

 
 

trust rate

section 9(1) (as applied

 
  

by section 989)

 
 

the trustees of a settlement (in Part 9)

section 463

 
 

UK generally accepted accounting practice

section 997(2)

 

35

 

 

Income Tax Bill
Schedule 4 — Index of defined expressions

728

 
 

UK property business

Chapter 2 of Part 3 of

 
  

ITTOIA 2005 (as

 
  

applied by section 989)

 
 

UK public revenue dividend (in Chapter 5 of

section 891

 
 

Part 15)

  

5

 

UK resident (and references to a UK resident or a

section 989

 
 

UK resident person)

  
 

UK securities (in Part 11)

section 566

 
 

UK shares (in Part 11)

section 566

 
 

umbrella scheme

section 989

 

10

 

unauthorised unit trust

section 989

 
 

unit holder

section 989

 
 

unit trust scheme

section 1007

 
 

United Kingdom

section 1013

 
 

unrealised interest (in Part 12)

section 625

 

15

 

the value of the net benefit to a charity (in

section 437

 
 

Chapter 3 of Part 8)

  
 

variable rate securities (in Part 12)

section 627

 
 

VCT

section 259(1) (as

 
  

applied by section 989)

 

20

 

VCT approval (in Part 6)

section 259(2)

 
 

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

section 320

 
 

VCT relief (in Part 6)

section 258

 
 

venture capital trust

section 259(1) (as

 
  

applied by section 989)

 

25

 

woodlands

section 996

 
 

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

section 131(1)

 
 

 

 

Income Tax Bill

 
 

A

Bill

[AS AMENDED IN THE JOINT COMMITTEE]

To Restate, with minor changes, certain enactments relating to income tax; and

for connected purposes. 

 

Presented by Mr Chancellor of the Exchequer

 
 

supported by

 
 

Mr Secretary Darling, Mr Secretary Hutton,

 
 

Mr Stephen Timms, Dawn Primarolo,

 
 

John Healey and Ed Balls.

 
 

Ordered, by The House of Commons,

 
 

to be Printed, 24th January 2007.

 
 

© Parliamentary copyright House of Commons 2007

 

Applications for reproduction should be made in writing to the Copyright Unit,

 

Her Majesty’s Stationery Office, St. Clements House, 2-16 Colegate, Norwich, NR3 1BQ

 


 

PUBLISHED BY AUTHORITY OF THE House of Commons

 

LONDON — THE STATIONERY OFFICE LIMITED

 

Printed in the United Kingdom by

 

The Stationery Office Limited

 

£x.xx

 
Bill 48(xxxxxx)54/2
 

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