Corporation Tax Bill

House of Commons

Session 2008 - 09
Internet Publications
Other Bills before Parliament

Corporation Tax Bill

Corporation Tax Bill
Schedule 4 — Index of defined expressions
806

group (in relation to companies that are
section 1004(2)

members of the same group of companies) (in

Part 12)

group accounting period (in Chapter 7 of Part 5)
section 370

group member (in Chapter 7 of Part 5)
section 371(1)

5

group plan (in Chapter 1 of Part 11)
paragraph 4(2) of

Schedule 2 to ITEPA

2003 (see section 984(1)

and (2) of this Act)

group transfer (in Part 12)
section 1004(3)

10

harm (in Part 14)
section 1179

hedging relationship (in Part 7)
section 707

herd (in Chapter 8 of Part 3)
section 110(1)

herd basis election (in Chapter 8 of Part 3)
section 109(1)

herd basis rules (in Chapter 8 of Part 3)
section 109(2)

15

holding company (in Chapter 7 of Part 5)
section 371(1)

houseboat
section 1319

hybrid derivative (in Part 7)
section 584(4)

the I minus E basis
section 431(2) of ICTA

impairment (in Parts 5 and 6)
section 476(1)

20

impairment loss (in Parts 5 and 6)
section 476(1)

income
section 834(1) of ICTA

income from the film (in Chapter 2 of Part 15)
section 1190

income statement (in Parts 5 and 6)
section 476(1)

income statement (in Part 7)
section 710

25

the increasing value condition (in Chapter 7 of
section 527

Part 6)

insurance business transfer scheme
section 431(2) of ICTA

insurance company
section 431(2) of ICTA

the Insurance Prudential Sourcebook
section 431(2) of ICTA

30

intangible asset (in Part 8)
section 712

intangible fixed asset (in Part 7)
section 710

intangible fixed asset (in Part 8)
sections 713 and 715(1)

Corporation Tax Bill
Schedule 4 — Index of defined expressions
807

intellectual property (in Part 13)
section 1139

interest payable on a money debt (in Chapter 2
section 484(1)

of Part 6)

interest under a loan relationship (in Parts 5 and
section 305(1)

6)

5

interim accounting period (in Chapter 5 of Part
section 1212(1)

15)

interim certificate (in Chapter 5 of Part 15)
section 1212(1)

international accounting standards
section 832(1) of ICTA

and section 50(2) of FA

10

2004

international organisation (in Parts 5 and 6)
section 476(2)

the investing company (in Chapter 7 of Part 6)
section 522(3)

investment bond arrangements (in Chapter 6 of
section 501(3)

Part 6)

15

investment business of a company (in Part 16)
section 1218(3)

investment trust
section 842 of ICTA

the issuing company (in Chapter 7 of Part 6)
section 522(3)

keeping a production herd (in Chapter 8 of Part
section 109(4)

3)

20

know-how (in Chapter 13 of Part 3)
section 176(1), (2)

know-how (in Chapter 2 of Part 9)
section 908(4)

land (in Part 14)
section 1179

large company (in Part 13)
section 1122

larger SME (in Part 13)
section 1121

25

the later period (in Chapter 15 of Part 8)
section 871(2)

lease (in Part 4)
section 291(1)

liabilities under a loan relationship (in Part 5)
section 305(2), (3)

life assurance business
section 431(2) of ICTA

limited-budget film (in Part 15)
section 1184(2) and (3)

30

limited interest (in Chapter 3 of Part 10)
section 935(2)

linked assets
section 432ZA of ICTA

(as applied by section

431(2) of that Act)

Corporation Tax Bill
Schedule 4 — Index of defined expressions
808

listed company (in Part 12)
section 1005

loan (in Parts 5 and 6)
section 476(1)

loan relationship
section 302(1) and (2)

local authority
section 842A of ICTA

long-term business
section 431(2) of ICTA

5

long-term insurance fund
section 431(2) of ICTA

major interest (in Parts 5 and 6)
section 473

major interest (in Chapter 12 of Part 8)
section 837

manufactured interest (in Chapter 9 of Part 6)
section 539(5)

manufactured interest relationship
section 539(2)

10

market gardening
section 1317(5)

market value (in Chapter 1 of Part 11)
paragraph 92 of

Schedule 2 to ITEPA

2003 (see section 984(1)

and (2) of this Act)

15

market value (in Part 12)
section 1005

matching shares (in Chapter 1 of Part 11)
paragraph 3(1) of

Schedule 2 to ITEPA

2003 (see section 984(1)

and (2) of this Act)

20

material interest (in an offshore fund) (in
section 489(3)

Chapter 3 of Part 6)

mature (in relation to female animals) (in
section 111(5)

Chapter 8 of Part 3)

member (of a consortium) (in Chapter 7 of Part
section 371(1)

25

5)

member of a group (in Chapter 4 of Part 5)
section 335(6)

member of a group (in Chapter 7 of Part 5)
section 371(3)

member of a group (in Chapter 5 of Part 7)
section 624(3)

member company (in Chapter 7 of Part 5)
section 371(1)

30

members of a company
section 1273(2)(d)

members of a firm
section 1273(2)(b)

the merger (in Chapter 14 of Part 5)
section 431(10)

the merger (in Chapter 10 of Part 7)
section 682(8)

Corporation Tax Bill
Schedule 4 — Index of defined expressions
809

the Mergers Directive
section 1319

the merging companies (in Chapter 14 of Part 5)
section 431(10)

the merging companies (in Chapter 10 of Part 7)
section 682(8)

mineral lease or agreement (in Chapter 7 of Part
section 274(1)

4)

5

mineral royalties (in Chapter 7 of Part 4)
sections 274(2), 275,

276

money debt (in Parts 5 and 6)
section 303

money debt (in Chapter 2 of Part 6)
sections 483(2), 484(2)

mortgage (in the application of the Act to
section 1320(1)

10

Scotland)

national insurance contributions
section 1319

net consortium debit (in Chapter 7 of Part 5)
section 371(1)

non-trading credits (in Parts 5 and 6)
section 301(2)

non-trading credits (in Part 8)
section 746

15

non-trading debits (in Parts 5 and 6)
section 301(2)

non-trading debits (in Part 8)
section 746(1)

non-trading deficit from loan relationships (in
section 301(6), (7)

Parts 5 and 6)

non-trading profits (in Chapter 16 of Part 5)
section 457(5)

20

non-trading profits from loan relationships (in
section 301(4), (5)

Parts 5 and 6)

non-UK resident (and references to a non-UK
section 1319

resident or a non-UK resident company)

normal self-assessment filing date
section 1319

25

notice
section 832(1) of ICTA

offshore fund (in Chapter 3 of Part 6)
section 489(1) and (2)

oil and gas exploration and appraisal
section 837B of ICTA

old asset (in Chapter 7 of Part 8)
section 754(2)

open-ended investment company (abbreviated
section 468A(2) of

30

as “OEIC”) (in Chapter 3 of Part 6 and Part 7)
ICTA (as applied by

sections 488(1) and

710)

option (in Part 7)
section 580

Corporation Tax Bill
Schedule 4 — Index of defined expressions
810

option (in Part 12)
section 1005

ordinary share capital
section 832(1) of ICTA

ordinary shares (in Part 12)
section 1005

the original relief (in Chapter 4 of Part 12)
section 1025(1)(a)

the original relief (in Chapter 5 of Part 12)
section 1030(4)

5

other assets (in Chapter 7 of Part 8)
section 754(2)

overseas dividend (in Chapter 10 of Part 6)
section 559

overseas life insurance company
section 431(2) of ICTA

overseas property business
section 206

overseas securities (in Chapter 10 of Part 6)
section 559

10

parent company (in Part 12)
section 1004(4)

Part 5
section 294(2)

this Part (in Part 5)
section 294(2)

part realisation (in relation to an intangible fixed
section 734(4)

asset) (in Part 8)

15

participant (in relation to a share investment
paragraph 5(4) of

plan) (in Chapter 1 of Part 11)
Schedule 2 to ITEPA

2003 (see section 984(1)

and (2) of this Act)

participant’s plan shares (in Chapter 1 of Part 11)
paragraph 99(1) of

20

Schedule 2 to ITEPA

2003 (see section 984(1)

and (2) of this Act)

participator (in Chapter 12 of Part 8)
section 841(1) and (2)

partnership shares (in Chapter 1 of Part 11)
paragraph 2(1)(b) of

25

Schedule 2 to ITEPA

2003 (see section 984(1)

and (2) of this Act)

party (to a creditor relationship) (in Parts 5 and
section 298(1)

6)

30

party (to a manufactured interest relationship)
section 539(6)

party (to a loan relationship)
section 302(1) and (2)

party (to a relevant contract) (in Part 7)
section 578

patent rights (in Chapter 3 of Part 9)
section 912(3)

payment period (in Part 13)
section 1141

35

Corporation Tax Bill
Schedule 4 — Index of defined expressions
811

payments under a loan relationship (in Part 5)
section 305(1)

period of account
section 832(1) of ICTA

permanent establishment
section 832(1) of ICTA

and section 148 of FA

2003

5

person receiving any asset (in Chapter 10 of Part
section 557

6)

personal representatives (in Chapter 3 of Part 10)
section 968

plain vanilla contract (in Part 7)
section 708

plan shares (in Chapter 1 of Part 11)
paragraph 99(1) of

10

Schedule 2 to ITEPA

2003 (see section 984(1)

and (2) of this Act)

plan trust (in Chapter 1 of Part 11)
paragraph 71(3) of

Schedule 2 to ITEPA

15

2003 (see section 984(1)

and (2) of this Act)

pollution of controlled waters (in Part 14)
section 1179

post-cessation receipt (in Part 3)
sections 190 and 191

post-cessation receipt (in Chapter 9 of Part 4)
sections 282 and 283

20

pre-FA 2002 assets (in Part 8)
sections 881 and 892 to

895

premises (in Part 4)
section 291(2)

premium (in Chapter 4 of Part 4)
section 247(1), (3)

the price (in relation to the exchange of know-
section 176(6)

25

how) (in Chapter 13 of Part 3)

principal company (in Chapters 8 and 9 of Part
section 765(2)

8)

principal photography (in Part 15)
section 1183(2)

proceeds of realisation (of an asset) (in Part 8)
section 739

30

proceeds of sale (in relation to the exchange of
section 176(6)

know-how) (in Chapter 13 of Part 3)

production expenditure (in Part 15)
section 1184(1)

production herd (in Chapter 8 of Part 3)
section 110(1), (2)

production herd (of the same class) (in Chapter 8
section 111(2)

35

of Part 3)

Corporation Tax Bill
Schedule 4 — Index of defined expressions
812

profit share agency arrangements (in Chapter 6
section 501(3)

of Part 6)

profit-sharing arrangements (in Parts 5 and 6)
section 476(1)

profit-sharing arrangements (in Part 7)
section 710

profits (in Part 2)
section 2(2)

5

property business
section 204

public body (in Chapter 5 of Part 9)
section 926(2)

purchase and resale arrangements (in Chapter 6
section 501(3)

of Part 6)

qualifying body (in Part 13)
section 1142

10

the qualifying business (in Part 12)
section 1005

qualifying Chapter 2 expenditure (in Part 13)
section 1051

qualifying Chapter 3 expenditure (in Part 13)
section 1065

qualifying Chapter 4 expenditure (in Part 13)
section 1070

qualifying Chapter 4 expenditure (in Chapter 4
section 1162

15

of Part 14)

qualifying Chapter 5 expenditure (in Part 13)
section 1076

qualifying Chapter 7 expenditure (in Part 13)
section 1098

qualifying co-production (in Part 15)
section 1186

qualifying corporate bond
section 117 of TCGA

20

1992

qualifying distribution
section 14(2) of ICTA

(as applied by section

832(1) of that Act)

qualifying expenditure (in Chapter 3 of Part 15)
section 1199(3)

25

qualifying expenditure on externally provided
section 1127

workers (in Part 13)

qualifying land remediation expenditure (in Part
section 1144

14)

qualifying land remediation loss (in Chapter 3 of
section 1152

30

Part 14)

qualifying life assurance business loss (in
section 1165

Chapter 4 of Part 14)