Corporation Tax Bill

House of Commons

Session 2009 - 10
Internet Publications
Other Bills before Parliament

Corporation Tax Bill

Corporation Tax Bill
Schedule 3 — Repeals and revocations
Part 2 — Repeals and revocations having effect for corporation tax purposes only
730

Reference
Extent of repeal or revocation

Income Tax (Earnings and
In Schedule 6, paragraphs 101 and 102.

Pensions) Act 2003 (c. 1)

Finance Act 2004 (c. 12)
Section 285(7).

In Schedule 37, paragraphs 10 and 11.

5

Finance Act 2004, Sections 38 to
In the Schedule, paragraphs 32 and 33.

40 and 45 and Schedule 6

(Consequential Amendment

of Enactments) Order 2004

(S.I. 2004/2310)

10

Income Tax (Trading and Other
In Schedule 1, paragraphs 192 to 194, 300, 314 to

Income) Act 2005 (c. 5)
320 and 494.

Finance Act 2005 (c. 7)
Section 48B(5)(b) and (c).

Section 54A.

Tax and Civil Partnership
Regulation 98.

15

Regulations 2005 (S.I. 2005/

3229)

Finance Act 2006 (c. 25)
Section 151.

In Schedule 6, paragraphs 6 and 8.

In Schedule 9, paragraphs 3 and 7.

20

In Schedule 18, paragraph 12(3)(b) and (7).

Income Tax Act 2007 (c. 3)
In Schedule 1, paragraphs 187 to 190.

Finance Act 2007 (c. 11)
In Schedule 5, paragraphs 3 to 7 and 17(4).

In Schedule 14, paragraph 9.

Finance Act 2008
Section 104.

25

In Schedule 2, paragraph 69(3).

In Schedule 27, paragraph 21.

In Schedule 39, paragraph 27.

Alternative Finance
The whole Order.

Arrangements (Community

30

Investment Tax Relief) Order

2008 (S.I. 2008/1821)

Corporation Tax Act 2009 (c. 4)
In Schedule 1, paragraphs 13(2)(a), 226 to 229,

232(2), (3)(b) and (d), 233, 234(3), (4)(a) and

(c), 236, 241, 356, 389, 390, 447 and 448.

35

Transfer of Tribunal Functions
In Schedule 1, paragraph 156(2).

and Revenue and Customs

Appeals Order 2009

(S.I. 2009/56)

Corporation Tax Bill
Schedule 4 — Index of defined expressions
731

Schedule 4
Section 1182

Index of defined expressions

abandonment guarantee (in Chapter 4 of Part 8)
section 292(6)

accountancy rental earnings (in Part 21)
section 897(1)

accountancy rental excess (in Part 21)
section 937

5

accounting period
section 1119

accounting period 1 (in Part 12)
section 609

accounts (of a UK resident company) (in Chapter
section 17(1)

4 of Part 2)

accounts (in Chapter 2 of Part 16)
section 774

10

Act
section 1119

the actual accounting period (in Chapter 3 of
section 678(4)

Part 14)

the actual accounting period (in Chapter 4 of
section 695(4)

Part 14)

15

adjusted ring fence profits (in Chapter 7 of Part
section 357

8)

allowable loss
TCGA 1992 (applied

by section 1119)

amount of profits which represents a relevant
section 693

20

gain (in Chapter 4 of Part 14)

another person (in Part 18)
section 825

arrangements (in Chapter 2 of Part 16)
section 775

arrangements (in Chapter 3 of Part 22)
section 962(1)

asset (in Part 12)
section 608(1)

25

asset (in Part 21)
section 937

asset “involved” in a business (in Part 12)
section 608(3)

asset representing the leased asset (in Part 21)
section 937

assets “used” in a business (in Part 12)
section 608(2)

assignment (in relation to Scotland)
1166(1)

30

associate (in Part 7)
section 268

associate (in Part 10)
section 448

Corporation Tax Bill
Schedule 4 — Index of defined expressions
732

associated (in Chapter 1 of Part 19)
section 847

associated company (in Part 3)
section 25(4)

associated company (in Part 8)
section 271

associated company (in Chapter 3 of Part 9)
section 408

associated company (in Chapter 4 of Part 9)
section 430

5

associated company (in Part 10)
section 449

associated with a company (in Chapter 2 of Part
section 201

6)

associates (in Chapter 4 of Part 19)
section 882

augmented profits (in Part 3)
section 32

10

authorisation day (in Chapter 7 of Part 8)
section 357

authorisation of development of an oil field (in
section 351

Chapter 7 of Part 8)

authorised unit trust
sections 616 and 619

(applied by section

15

1119)

available income and gains (of a charitable
section 515(4)

company) (in Part 11)

basic rate
section 1119

benefit associated with a payment (in Chapter 2
section 196

20

of Part 6)

body (in Part 7)
section 269

body of persons
section 1119

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

bonus shares (in Part 7)
section 269(1)

25

building society
section 1119

business of leasing plant or machinery (in
sections 387 to 391

Chapter 3 of Part 9)

business of leasing plant or machinery (in
sections 410 to 414

Chapter 4 of Part 9)

30

capital (in Part 18)
section 833(1)

capital allowance
section 1119

capital payment (in Chapter 2 of Part 20)
section 893(2)

capital sum (in Chapter 4 of Part 19)
section 883

Corporation Tax Bill
Schedule 4 — Index of defined expressions
733

carried-back amount (in Chapter 4 of Part 2)
section 17(2)

carried-forward amount (in Chapter 4 of Part 2)
section 17(3)

carry-forward losses (in Chapter 7 of Part 4)
section 95

the CDFI (in Part 7)
sections 219(2) and 253

cessation (in Part 12)
section 607(2)

5

the change in ownership (in Chapter 2 of Part 14)
section 673(5)

the change in ownership (in Chapter 3 of Part 14)
section 677(6)

the change in ownership (in Chapter 4 of Part 14)
section 692(7)

change in the ownership of a company (in Part
section 719

14)

10

the charge to corporation tax on income
section 2(3) of CTA

2009 (applied by

section 1119)

chargeable gain
TCGA 1992 (applied

by section 1119)

15

chargeable payment (in Chapter 5 of Part 23)
section 1088

chargeable period (except in Part 8)
section 1119

chargeable period (in Part 8)
section 278

chargeable profits
section 19 of CTA 2009

(applied by section

20

1119)

charitable company (in Part 11)
section 467

charitable trade (in Part 11)
section 479

charity (except in Chapters 2 and 3 of Part 6)
section 1119

charity (in Chapter 2 of Part 6)
section 202

25

charity (in Chapter 3 of Part 6)
section 217

CITR (in Part 7)
section 218

the claimant company (in Part 5)
section 188

the claim period (in Part 5)
section 188

close company
Chapter 2 of Part 10

30

close investment-holding company (in Part 3)
section 34(1)

commencement (in relation to the term of a
section 70YI(1) of CAA

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

section 381(1))

Corporation Tax Bill
Schedule 4 — Index of defined expressions
734

the commencement period (in Chapter 5 of Part
section 309

8)

company (except where otherwise indicated)
section 1121

company (in Chapter 7 of Part 4)
section 92(4)

company (in Part 5)
section 188

5

company (in Chapters 3 to 6 of Part )
section 437(2)

company (in Part 12)
section 609

company (in Chapter 6 of Part 13)
section 641(5)

the company (in Chapter 2 of Part 14)
section 673(5)

the company (in Chapter 3 of Part 14)
section 677(6)

10

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

company (in Part 15)
section 751

company (in Part 18)
section 833(3)

company (in Chapter 7 of Part 22)
section 973(3)

company (in Chapter 4 of Part 24)
section 1165(1)

15

company concerned in an exempt distribution
section 1090

(in Chapter 5 of Part 23)

company owned by a consortium (and related
section 397

expressions) (in Chapters 3 to 6 of Part 9)

company’s percentage share in the profits or loss
section 416

20

of a business (in Chapter 4 of Part 9)

company UK REIT (in Part 12)
section 524(5)

company wholly owned by a charity (in Chapter
section 200

2 of Part 6)

company with investment business (in Part 14)
section 729

25

connected
section 1122 (applied

by section 1176(1))

consortium case (in Chapter 7 of Part 22)
section 977(4)

contributing participator (in Chapter 4 of Part 8)
section 296(3)

control (except where otherwise indicated)
section 1124 (applied

30

by section 1176(2))

control (in Part 10)
sections 450 and 451

control (in Chapter 6 of Part 14)
section 707

Corporation Tax Bill
Schedule 4 — Index of defined expressions
735

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

corporation tax advantage (in Part 15)
section 732(1)

corresponding bonus shares (in Chapter 5 of Part
section 90(1), (2)

4)

counteraction notice (in Part 15)
section 746(3)

5

creditor quasi-repo (in Chapter 5 of Part 17)
section 807

creditor repo (in Chapter 5 of Part 17)
section 807

cumulative accountancy rental excess (in Part 21)
section 937

cumulative normal rental excess (in Part 21)
section 937

the current lessor (in Part 21)
section 937

10

debtor quasi-repo (in Chapter 5 of Part 17)
section 807

debtor repo (in Chapter 5 of Part 17)
section 807

deduction by way of relevant corporation tax
section 837

relief (in Chapter 1 of Part 19)

deduction by way of relevant corporation tax
section 860

15

relief (in Chapter 2 of Part 19)

deduction by way of relevant tax relief (in
section 886

Chapter 4 of Part 19)

default payment (in Chapter 4 of Part 8)
section 296(3)

the defaulter (in Chapter 4 of Part 8)
section 296(3)

20

deposit-taking trade (in Chapter 6 of Part 13)
section 641(6)

derivative contract
Part 7 of CTA 2009

(applied by section

1119)

designated area (in Part 8)
section 278

25

director (in Part 10)
section 452

disposal (in Part 7)
section 266

disposal of an asset (in Chapter 2 of Part 16)
section 776(3)

disposal-related liability (in Chapter 3 of Part 6)
section 212(1)

disposal-related obligation (in Chapter 3 of Part
section 211

30

6)

disposing of land (in Part 18)
section 816

dispositions of interests in land outside the
section 848

United Kingdom (in Chapter 1 of Part 19)

Corporation Tax Bill
Schedule 4 — Index of defined expressions
736

dissolution event (in Chapter 5 of Part 13)
section 626(4)

the distributing company (in Chapter 5 of Part
section 1079

23)

distribution
Chapters 2 to 5 of Part

23

5

dividends (in Part 15)
section 751

double taxation arrangements (in Part 5)
section 186(3)

double taxation exempt (in Part 5)
section 186(1)

EEA accounting period (in Chapter 3 of Part 5)
section 112

EEA amount (in Chapter 3 of Part 5)
section 112

10

EEA related company (in Chapter 3 of Part 5)
section 112

EEA territory (in Chapter 3 of Part 5)
section 112

eligible sport (in Chapter 9 of Part 13)
section 661(1)

enactment (in Chapter 6 of Part 22)
section 972(1)

entry (in Part 12)
section 607(1)

15

equity holder (in Chapter 10 of Part 12)
section 598(1)

estate in land (in relation to Scotland)
section 1166(1)

excluded company (in Chapter 5 of Part 4)
section 90(1)

excluded lease of background plant or
section 70R of CAA

machinery for a building (in Chapters 3 to 6 of
2001 (applied by

20

Part 9)
section 437(3))

exempt distribution (in Chapter 5 of Part 23)
section 1075(2)

farming
section 1125

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

finance lease (in Chapters 3 to 6 of Part 9)
section 437(4)

25

the finance lease test (in Chapter 2 of Part 9)
section 70N of CAA

2001 (applied by

section 381(1))

finance lessor (in Part 21)
section 937

the 5 year period (in Part 7)
section 223

30

fixture (in Chapters 3 to 6 of Part 9)
section 437(5)

for accounting purposes (except in Part 21)
section 1127(4)

for accounting purposes (in Part 21)
section 937