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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)

  
 
 

 
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