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Corporation Tax Bill


Corporation Tax Bill
Schedule 4 — Index of defined expressions

815

 
 

SE

section 1319

 
 

securities (in Chapter 10 of Part 6)

section 556(1)

 
 

securities house (in Part 7)

section 709

 
 

the separate film trade (in Chapters 2, 3 and 5 of

section 1188 (and

 
 

Part 15)

sections 1195(5) and

 

5

  

1212(1))

 
 

share (in Part 5 and in Part 6 except for Chapter 7

section 476(1)

 
 

of that Part)

  
 

share (in Chapter 7 of Part 6)

section 522(6)

 
 

the share (in Chapter 7 of Part 6)

section 523(4)

 

10

 

share being subject to third party obligations (in

section 524(2)

 
 

Chapter 7 of Part 6)

  
 

share incentive plan (in Chapter 1 of Part 11)

section 488(4) of ITEPA

 
  

2003 (see section 984(1)

 
  

and (2) of this Act)

 

15

 

share of residuary income of estate (in Chapter 3

section 950

 
 

of Part 10)

  
 

shares (in Part 7)

section 710

 
 

shares (in Chapter 1 of Part 11)

paragraph 99(2) of

 
  

Schedule 2 to ITEPA

 

20

  

2003 (and, in the

 
  

context of a new

 
  

holding, paragraph

 
  

87(6) of that Schedule)

 
  

(see section 984(1) and

 

25

  

(2) of this Act)

 
 

shares (in Part 12)

section 1003

 
 

short-term lease (in Chapter 4 of Part 4)

section 216

 
 

similar securities (in Chapter 10 of Part 6)

section 556(2)

 
 

small or medium-sized enterprise (abbreviated

sections 1119 and 1120

 

30

 

as “SME”) (in Part 13)

  
 

software or consumable items (in Part 13)

section 1125

 
 

special film relief (in Chapter 5 of Part 15)

section 1212(1)

 
 

staffing costs (in Part 13)

section 1123

 
 

staffing costs (in Part 14)

section 1170

 

35

 

standing in the position of a creditor (as respects

section 379(1)

 
 

a loan relationship) (in Chapter 8 of Part 5)

  
 
 

Corporation Tax Bill
Schedule 4 — Index of defined expressions

816

 
 

statement of changes in equity (in Parts 5 and 6)

section 476(1)

 
 

statement of changes in equity (in Part 7)

section 710

 
 

statement of comprehensive income (in Parts 5

section 476(1)

 
 

and 6)

  
 

statement of comprehensive income (in Part 7)

section 710

 

5

 

statement of income and retained earnings (in

section 476(1)

 
 

Parts 5 and 6)

  
 

statement of income and retained earnings (in

section 710

 
 

Part 7)

  
 

statement of recognised income and expense (in

section 476(1)

 

10

 

Parts 5 and 6)

  
 

statement of recognised income and expense (in

section 710

 
 

Part 7)

  
 

statement of total recognised gains and losses (in

section 476(1)

 
 

Parts 5 and 6)

  

15

 

statement of total recognised gains and losses (in

section 710

 
 

Part 7)

  
 

statutory insolvency arrangement

section 834(1) of ICTA

 
 

sub-contractor payment (and sub-contractor) (in

section 1133(1)

 
 

Part 13)

  

20

 

sub-contractor payment (and sub-contractor) (in

section 1174(3)

 
 

Chapter 6 of Part 14)

  
 

subsidiary (of a holding company) (in Chapter 7

section 371(1)

 
 

of Part 5)

  
 

subsidiary (in Part 8)

section 764(3)

 

25

 

51% subsidiary

section 838(1)(a) of

 
  

ICTA

 
 

75% subsidiary

section 838(1)(b) of

 
  

ICTA

 
 

75% subsidiary (in Chapter 8 of Part 8)

section 838(1)(b) of

 

30

  

ICTA and section 773

 
 

subsidised expenditure (in Part 13)

section 1138

 
 

subsidised expenditure (in Part 14)

section 1177

 
 

substance (in Part 14)

section 1179

 
 

substantial part of a herd (in Chapter 8 of Part 3)

section 111(6)

 

35

 
 

Corporation Tax Bill
Schedule 4 — Index of defined expressions

817

 
 

surrender (in the application of the Act to

section 1320(1)

 
 

Scotland)

  
 

tax advantage (in Parts 5 and 6)

section 840ZA of ICTA

 
  

(as applied by section

 
  

476(1))

 

5

 

tax-neutral (in relation to a transfer) (in Part 8)

section 776

 
 

tax written-down value (in relation to an asset)

Chapter 5 of Part 8

 
 

(in Part 8)

  
 

tax year

section 1319

 
 

the tax year 2009-10 etc

section 1319

 

10

 

taxed lease (in Chapter 4 of Part 4)

section 227(4)

 
 

taxed receipt (in Chapter 4 of Part 4)

section 227(4)

 
 

third party obligations (in the case of a share) (in

section 524(3)

 
 

Chapter 7 of Part 6)

  
 

total profits

section 834C of ICTA

 

15

 

trade

section 832(1) of ICTA

 
 

trade (in Part 2)

section 33

 
 

trade (in Parts 5 and 6)

section 298(3)

 
 

trading stock (in relation to a trade) (in Chapter

section 156

 
 

10 of Part 3)

  

20

 

trading stock (in relation to a trade) (in Chapter

section 163

 
 

11 of Part 3)

  
 

the transfer of business (in Chapter 13 of Part 5)

section 421(6)

 
 

the transfer of business (in Chapter 9 of Part 7)

section 674(4)

 
 

the transferee (in Chapter 4 of Part 5)

sections 336(5) and

 

25

  

337(7)

 
 

transferee (in Chapter 13 of Part 5)

section 421(6)

 
 

the transferee (in Chapter 14 of Part 5)

section 432(1)

 
 

transferee (in Chapter 9 of Part 7)

section 674(4)

 
 

the transferee (in Chapter 10 of Part 7)

section 683(1)

 

30

 

the transferor (in Chapter 4 of Part 5)

sections 336(5) and

 
  

337(7)

 
 

the transferor (in Chapter 13 of Part 5)

section 421(6)

 
 

transferor (in Chapter 14 of Part 5)

section 432(2)

 
 
 

Corporation Tax Bill
Schedule 4 — Index of defined expressions

818

 
 

the transferor (in Chapter 9 of Part 7)

section 674(4)

 
 

transferor (in Chapter 10 of Part 7)

section 683(2)

 
 

tribunal

section 832(1) of ICTA

 
 

the trustees (in Chapter 1 of Part 11)

paragraphs 2(2) and

 
  

71(1) of Schedule 2 to

 

5

  

ITEPA 2003 (see

 
  

section 984(1) and (2)

 
  

of this Act)

 
 

UK estate (in Chapter 3 of Part 10)

section 936(1)

 
 

UK expenditure (in Part 15)

section 1185

 

10

 

UK generally accepted accounting practice

section 832(1) of ICTA

 
  

and section 50(4) of FA

 
  

2004

 
 

UK property business

section 205

 
 

UK property business loss (in Part 14)

section 392A of ICTA

 

15

  

(as applied by section

 
  

1179)

 
 

UK resident (and references to a UK resident or a

section 1319

 
 

UK resident company)

  
 

Ulster Savings Certificates (in Part 19)

section 1282(6)

 

20

 

umbrella company (in Chapter 3 of Part 6)

section 468A(4) of

 
  

ICTA (as applied by

 
  

section 488(2))

 
 

underlying subject matter (in Part 7)

section 583

 
 

unit holder

section 468(6) of ICTA

 

25

  

(as applied by section

 
  

832(1) of that Act)

 
 

unit trust scheme

section 1007 of ITA

 
  

2007 (as applied by

 
  

section 832(1) of ICTA)

 

30

 

United Kingdom

section 830(1) of ICTA

 
 

unreduced amount (of a taxed receipt) (in

sections 230(2) to (4)

 
 

Chapter 4 of Part 4)

  
 

unremittable (in relation to income) (in Part 18)

section 1274(2)

 
 

unused amount (of a taxed receipt) (in Chapter 4

section 230(1), (5)

 

35

 

of Part 4)

  
 

venture capital trust

section 834(1) of ICTA

 
 

warrant (in Part 7)

section 710

 
 
 

Corporation Tax Bill
Schedule 4 — Index of defined expressions

819

 
 

within the charge to tax

section 832(1) of ICTA

 
 

woodlands

section 1317(4)

 
 
 

 
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