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
808

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

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)

5

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

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)

10

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)

15

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)

20

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

25

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)

30

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

Parts 5 and 6)

Corporation Tax Bill
Schedule 4 — Index of defined expressions
809

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

notice
section 832(1) of ICTA

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

5

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

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

sections 488(1) and

10

710)

option (in Part 7)
section 580

option (in Part 12)
section 1005

ordinary share capital
section 832(1) of ICTA

ordinary shares (in Part 12)
section 1005

15

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)

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

20

overseas property business
section 206

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

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

Part 5
section 294(2)

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

25

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

asset) (in Part 8)

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)

30

and (2) of this Act)

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

Schedule 2 to ITEPA

2003 (see section 984(1)

and (2) of this Act)

35

Corporation Tax Bill
Schedule 4 — Index of defined expressions
810

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

Schedule 2 to ITEPA

2003 (see section 984(1)

and (2) of this Act)

5

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

6)

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

10

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

payment period (in Part 13)
section 1141

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

15

and section 148 of FA

2003

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

6)

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

20

plain vanilla contract (in Part 7)
section 708

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

Schedule 2 to ITEPA

2003 (see section 984(1)

and (2) of this Act)

25

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

Schedule 2 to ITEPA

2003 (see section 984(1)

and (2) of this Act)

pollution of controlled waters (in Part 14)
section 1179

30

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

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

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

895

premises (in Part 4)
section 291(2)

35

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

Corporation Tax Bill
Schedule 4 — Index of defined expressions
811

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

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)

5

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

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)

10

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

of Part 3)

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

of Part 6)

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

15

profit-sharing arrangements (in Part 7)
section 710

profits (in Part 2)
section 2(2)

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)

20

of Part 6)

qualifying body (in Part 13)
section 1142

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

25

qualifying Chapter 4 expenditure (in Part 13)
section 1070

qualifying Chapter 4 expenditure (in Chapter 4
section 1162

of Part 14)

qualifying Chapter 5 expenditure (in Part 13)
section 1076

qualifying Chapter 7 expenditure (in Part 13)
section 1098

30

qualifying co-production (in Part 15)
section 1186

qualifying corporate bond
section 117 of TCGA

1992

Corporation Tax Bill
Schedule 4 — Index of defined expressions
812

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)

qualifying expenditure on externally provided
section 1127

5

workers (in Part 13)

qualifying land remediation expenditure (in Part
section 1144

14)

qualifying land remediation loss (in Chapter 3 of
section 1152

Part 14)

10

qualifying life assurance business loss (in
section 1165

Chapter 4 of Part 14)

qualifying overseas transfer
section 431(2) of ICTA

(as modified by

regulation 6(5) of the

15

Overseas Life

Insurance Companies

Regulations 2006 (S.I.

2006/3271))

qualifying policy
section 832(1) of ICTA

20

qualifying R&D activity (in Chapter 7 of Part 13)
section 1086

R&D threshold (in Chapter 2 of Part 13)
section 1050

R&D threshold (in Chapter 3 of Part 13)
section 1064

R&D threshold (in Chapter 4 of Part 13)
section 1069

R&D threshold (in Chapter 5 of Part 13)
section 1075

25

R&D threshold (in Chapter 7 of Part 13)
section 1097

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

realisation (in relation to an asset) (in Part 8)
section 856

realisation (in relation to an intangible fixed
section 734

asset) (in Part 8)

30

receipt period (of a receipt) (in Chapter 4 of Part
section 228(6)

4)

receipts and expenses (in the context of the
section 48 (including

calculation of the profits of a trade, profession or
as applied by section

vocation or of a property business)
210)

35

the recipient (in Part 12)
section 1005

recognised (in relation to an amount) (in Part 8)
section 716(1)

Corporation Tax Bill
Schedule 4 — Index of defined expressions
813

recognised stock exchange
section 841(1) of ICTA

the redemption return condition (in Chapter 7 of
section 529

Part 6)

reduction under section 228 by reference to a
section 230(6)

taxed receipt (in Chapter 4 of Part 4)

5

referable (of income or gains or losses of
section 432A of ICTA

insurance companies)

registered industrial and provident society
section 834(1) of ICTA

registered pension scheme
section 150(2) of FA

2004 (as applied by

10

section 832(1) of ICTA)

related party (in Part 8)
section 835

related transaction (in Parts 5 and 6)
section 304

related transaction (in Part 7)
section 596

release debit (in Chapter 6 of Part 5)
section 353(3)

15

release debit (in Chapter 7 of Part 5)
section 364(4)

relevant connection (in Part 14)
section 1178

relevant consortium creditor relationship (in
section 371(1)

Chapter 7 of Part 5)

relevant contract (in Part 7)
section 577

20

relevant contract of a company (in Part 7)
section 578

relevant credits (in Chapter 7 of Part 7)
section 659

relevant debits (in Chapter 7 of Part 7)
section 659

the relevant employment (in Part 12)
section 1005

relevant land remediation (in Part 14)
section 1146

25

relevant non-lending relationship (in Chapter 2
sections 479 and 480

of Part 6)

relevant payment to a subject of a clinical trial (in
section 1140

Part 13)

relevant research and development (in Part 13)
section 1042

30

relevant tax year (in relation to an amount of
section 946(5)

estate income) (in Chapter 3 of Part 10)

relief event (in Chapter 5 of Part 12)
section 1031(3)

rent (in Chapter 7 of Part 4)
section 271(3)

Corporation Tax Bill
Schedule 4 — Index of defined expressions
814

rent (in Chapter 8 of Part 4)
section 278(3)

rent receivable for a UK electric-line wayleave
section 278

(in Chapter 8 of Part 4)

rent receivable in connection with a UK section
section 271

39(4) concern (in Chapter 7 of Part 4)

5

research and development (abbreviated as
section 837A of ICTA

“R&D”) (in Part 13)
(as applied by section

1041)

resident in a member State (in Chapter 13 of Part
section 430(2)

5)

10

resident in a member State (in Chapter 14 of Part
section 439(2)

5)

resident in a member State (in Chapter 9 of Part
section 681(2)

7)

resident in a member State (in Chapter 10 of Part
section 688(2)

15

7)

the residuary income of the estate (in Chapter 3
section 949(1)

of Part 10)

restricted shares (in Part 12)
section 1005

retail prices index
section 1319

20

reversal amount (in Part 16)
section 1230

reversion (in the application of Chapter 4 of Part
section 247(3)

4 to Scotland)

rights and powers (in relation to a person) (in
section 839

Chapter 12 of Part 8)

25

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

royalty (in Part 8)
section 714

sale of an animal (in Chapter 8 of Part 3)
section 111(3)

sale of know-how (in Chapter 13 of Part 3)
section 176(5)

sale of property (in Part 9)
sections 928(1) and

30

929(1)

sale or transfer of trading stock (in Chapter 11 of
section 163(3)

Part 3)

sale proceeds of an animal (in Chapter 8 of Part
section 111(4)

3)

35

SCE
section 1319