Corporation Tax Bill

House of Commons

Session 2009 - 10
Internet Publications
Other Bills before Parliament

Corporation Tax Bill

Corporation Tax Bill
Schedule 4 — Index of defined expressions
736

loan relationship
Part 5 of CTA 2009

(applied by section

1119)

local authority
section 1130

local authority association
section 1131

5

long funding finance lease (in Chapter 2 of Part
section 381(2)

9)

long funding finance lease (in Chapters 3 to 6 of
section 70YI(1) of CAA

Part 9)
2001 (applied by

section 437(1) and (6))

10

long funding lease (in Chapter 2 of Part 9)
section 70G of CAA

2001 (applied by

section 381(1))

long funding lease (in Chapters 3 to 6 of Part 9)
section 70YI(1) of CAA

2001 (applied by

15

section 437(1) and (6))

long funding operating lease (in Chapter 2 of
section 381(2)

Part 9)

long funding operating lease (in Chapters 3 to 6
section 70YI(1) of CAA

of Part 9)
2001 (applied by

20

section 437(1) and (6))

loss (in Chapter 4 of Part 9)
section 431

the lower limit (in Part 3)
section 24

major lump sum (in Part 21)
section 902(5)

manufactured dividend (in Part 17)
section 781

25

manufactured overseas dividend (in Part 17)
section 781

market gardening
section 1125(5)

market value (in relation to plant or machinery)
section 70YI(2) of CAA

(in Chapter 2 of Part 9)
2001 (applied by

section 381(1))

30

market value (in relation to plant or machinery)
section 437(9)

(in Chapters 3 to 6 of Part 9)

market value (in Part 12)
section 609

market value of a qualifying investment (in
section 210

Chapter 3 of Part 6)

35

member (where the reference is to a member of a
section 1099(1)

company) (in Chapter 5 of Part 23)

member of a consortium (in Part 5)
section 153(2)

Corporation Tax Bill
Schedule 4 — Index of defined expressions
737

member of a consortium (in Chapter 7 of Part 22)
section 976(4)

member of the same group of companies (in Part
section 152

5)

mortgage (in relation to Scotland)
section 1166(1)

new consideration (in Chapter 6 of Part 5)
section 157(2)

5

new consideration (in Part 23)
section 1115

new oil field (in Chapter 7 of Part 8)
section 350

non-charitable expenditure (in Part 11)
section 496

non-qualifying expenditure (in Chapter 9 of Part
section 661(5)

13)

10

non-qualifying purposes (in Chapter 9 of Part
section 661(4)

13)

non-trading chargeable realisation gain (in
section 692(7)

Chapter 4 of Part 14)

non-UK company (in Part 12)
section 521

15

non-UK resident (and references to a non-UK
section 1119

resident)

non-UK tax (in Part 5)
section 187

normal rent (in Part 21)
section 896

normal rental excess (in Part 21)
section 937

20

notice
section 1119

notional accounting periods (in Chapter 3 of Part
section 678(4)

14)

notional accounting periods (in Chapter 4 of Part
section 695(4)

14)

25

notional business (in Chapter 4 of Part 9)
section 417(6)

notional business (in Chapter 1 of Part 20)
section 889(1)

oil (in Part 8)
section 278

oil and gas exploration and appraisal
section 1134

oil extraction activities (in Part 8)
section 272

30

oil field (in Part 8)
section 278

oil-related activities (in Part 8)
section 274

oil rights (in Part 8)
section 273

Corporation Tax Bill
Schedule 4 — Index of defined expressions
738

open-ended investment company (in Chapter 2
sections 613 and 615

of Part 13)

ordinary share capital
section 1119

OTA 1975 (in Part 8)
section 278

overseas dividend (in Part 17)
section 814(2)

5

overseas property business
Chapter 2 of Part 4 of

CTA 2009 (applied by

section 1119)

overseas securities (in Part 17)
section 814(3)

overseas tax (in Part 17)
section 814(4)

10

owned by a consortium (in Part 5)
section 153(1) and (3)

owned by a consortium (in Chapter 7 of Part 22)
section 976(4)

ownership (in Chapter 7 of Part 14)
section 726

participator (in Part 8)
section 278

participator (in Part 10)
section 454

15

pay (in Part 21)
section 937

payments in respect of an asset (in Chapter 2 of
section 776(4)

Part 16)

the penultimate year (in Chapter 5 of Part 13)
section 626(2) and (3)

period of account (except in Part 21)
section 1119

20

period of account (in Part 21)
section 932(1) to (3)

the period of the loss (in Chapter 5 of Part 8)
section 323(1)

permanent establishment
section 1119

person involved in a relevant change (in Chapter
section 764(5)

2 of Part 16)

25

person receiving an asset (in Chapter 2 of Part
section 776(2)

16)

personal representatives
section 1119

plant or machinery (in Chapters 3 to 6 of Part 9)
section 437(7)

plant or machinery (in Chapter 1 of Part 20)
section 889(1)

30

plant or machinery lease (in Chapter 2 of Part 9)
section 70YI(1) of CAA

2001 (applied by

section 381(1))

Corporation Tax Bill
Schedule 4 — Index of defined expressions
739

plant or machinery lease (in Chapters 3 to 6 of
section 70YI(1) of CAA

Part 9)
2001 (applied by

section 437(1) and (8))

post-cessation company (in Part 12)
section 607(3)

post-cessation group (in Part 12)
section 607(3)

5

post-commencement period (in Chapter 5 of Part
section 309

8)

post-commencement supplement (in Chapter 5
section 321

of Part 8)

the post-commencement supplement provisions
section 321(4)

10

(in Chapter 5 of Part 8)

post-25 November 1996 scheme (in Part 21)
section 930(1)(b)

pre-commencement period (in Chapter 5 of Part
section 309

8)

pre-commencement supplement (in Chapter 5 of
section 315

15

Part 8)

the predecessor (in Chapter 1 of Part 22)
section 939(4)

pre-entry company (in Part 12)
section 607(3)

pre-entry group (in Part 12)
section 607(3)

pre-26 November 1996 scheme (in Part 21)
section 930(1)(a)

20

prescribed (in Chapter 4 of Part 17)
section 804(2)

the principal company (of a group) (in Part 12)
section 606(1)

profits (in Part 5)
section 188

profits (in Chapter 4 of Part 9)
section 431

profits (in Chapter 5 of Part 13)
section 626(5)

25

profits or assets available for distribution to
section 398(7), (8)

equity holders (in Chapters 3 and 4 of Part 9)

property deriving its value from land (in Part 18)
section 833(2)

property rental business (in Part 12)
section 519

qualifying activity (in Chapter 2 of Part 9)
section 381(4)

30

qualifying change in a company’s interest in a
section 415

business (in Chapters 3 to 6 of Part 9)

qualifying change of ownership in relation to a
sections 392 to 398

company (in Chapters 3 to 6 of Part 9)

Corporation Tax Bill
Schedule 4 — Index of defined expressions
740

qualifying charitable donation
section 190 (applied by

section 1119)

qualifying company (in Chapter 5 of Part 8)
section 308

qualifying distribution
section 1136

qualifying interest in land (in Chapter 3 of Part 6)
section 205

5

qualifying investment (in Chapter 3 of Part 6)
section 204

qualifying investment (in Part 7)
section 225

qualifying leased plant or machinery (in Chapter
section 387

3 of Part 9)

qualifying leased plant or machinery (in relation
section 410(6)

10

to a partnership) (in Chapter 4 of Part 9)

qualifying oil field (in Chapter 7 of Part 8)
section 352

qualifying payment (in Chapter 2 of Part 6)
section 191

qualifying pre-commencement expenditure (in
section 312

Chapter 5 of Part 8)

15

qualifying purposes (in Chapter 9 of Part 13)
section 661(3)

qualifying 75% subsidiary (in Chapters 3 to 6 of
section 398(1), (2), (3),

Part 9)
(4)

qualifying 90% subsidiary (in Chapters 3 to 6 of
section 398(5), (6)

Part 9)

20

realisation (in Chapter 4 of Part 14)
section 734 of CTA

2009 (applied by

section 692(7))

recognised stock exchange
section 1137

registered club (in Chapter 9 of Part 13)
section 658(6)

25

registered industrial and provident society
section 1119

(except in Chapter 5 of Part 4)

registered industrial and provident society (in
section 90(1)

Chapter 5 of Part 4)

registered pension scheme
section 150(2) of FA

30

2004 (applied by

section 1119)

related accounting period (in Part 21)
section 932(4)

related company (in Chapter 7 of Part 22)
section 976

related period of account (in Part 21)
section 932(5)

35

relevant arrangement (in Chapter 2 of Part 20)
section 894(6)

Corporation Tax Bill
Schedule 4 — Index of defined expressions
741

relevant asset (in Chapter 3 of Part 19)
section 869

relevant asset (in Chapter 4 of Part 19)
section 885

relevant capital allowance (in Chapter 1 of Part
section 889(1)

20)

relevant capital payment (in Chapter 2 of Part
section 893(3) to (7)

5

20)

relevant change in relation to a partnership (in
section 764

Chapter 2 of Part 16)

relevant company (in Chapter 5 of Part 23)
section 1080

the relevant gain (in Chapter 4 of Part 14)
section 692(7)

10

relevant income (in Chapter 7 of Part 8)
section 357

the relevant participator (in Chapter 4 of Part 8)
section 292(6)

the relevant percentage (in Chapter 5 of Part 8)
section 310

the relevant period (in Chapter 6 of Part 14)
section 709

the relevant period (in Chapter 7 of Part 22)
section 975

15

relevant person (in Chapter 3 of Part 10)
section 455(6)

the relevant provisions (in Chapter 4 of Part 14)
section 694

the relievable amount (in Chapter 3 of Part 6)
section 206

remaining useful economic life (in Chapter 2 of
section 70YI(1) of CAA

Part 9)
2001 (applied by

20

section 381(1))

rent (in Chapter 1 of Part 19)
section 846(3), (4)

rent (in Chapter 2 of Part 19)
section 862(5)

rent (in Part 21)
section 937

rental earnings (in Part 21)
section 898

25

residual business (in Part 12)
section 522

residual value of plant or machinery leased
section 381(4)

under a long funding operating lease (in Chapter

2 of Part 9)

retail prices index
section 1119

30

the ring fence fraction (in Part 3)
section 20(3)

ring fence income (in Part 8)
section 275

ring fence loss (in Chapter 5 of Part 8)
section 323

Corporation Tax Bill
Schedule 4 — Index of defined expressions
742

the ring fence pool (in Chapter 5 of Part 8)
sections 325 and 326

ring fence profits (in Part 3)
section 21(3)

ring fence profits (in Part 8)
section 276

ring fence trade (in Part 8)
section 277

the sales of lessors Chapters (in Part 9)
section 358(4)

5

scheme of reconstruction (in Chapter 4 of Part
section 1165(2)

24)

scientific research association (in Part 11)
section 469

security (in Part 23)
section 1117(1)

securities (in Part 15)
section 751

10

securitisation company (in Chapter 4 of Part 13)
section 623

self-build society (in Chapter 8 of Part 13)
section 650

settled property
section 1119

share (in Part 18)
section 833(3)

share (in Part 23, except section 1054)
section 1117(1)

15

share loss relief (in Chapter 5 of Part 4)
section 90(1)

shares (in Chapter 5 of Part 4)
section 90(1), (3), (4),

(5)

shares (in Chapter 7 of Part 14)
section 726

shares (in Chapter 5 of Part 23)
section 1099(1)

20

shares (in Chapter 4 of Part 24)
section 1165(3)

the 6 year period (in Chapter 5 of Part 7)
section 242

small oil field (in Chapter 7 of Part 8)
section 353

the small profits rate
section 3(3)

the standard fraction (in Part 3)
section 19(3)

25

stock lending arrangement (in Chapter 5 of Part
section 805

17)

51% subsidiary
section 1154

75% subsidiary (except in Part 5)
section 1154

75% subsidiary (in Part 5)
section 151

30

90% subsidiary (except in Part 5)
section 1154

90% subsidiary (in Part 5)
section 151