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

744

related accounting period (in Part 22)

section 932(4)

related company (in Chapter 7 of Part 22)

section 976

related period of account (in Part 22)

section 932(5)

relevant arrangement (in Chapter 2 of Part 20)

section 894(6)

relevant asset (in Chapter 3 of Part 19)

section 869

5

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)

20)

10

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)

relevant income (in Chapter 7 of Part 8)

section 357

15

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

relevant person (in Chapter 3 of Part 10)

section 455(6)

20

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

section 381(1))

25

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 22)

section 898

residual business (in Part 12)

section 522

30

residual value of plant or machinery leased

section 381(4)

under a long funding operating lease (in Chapter

2 of Part 9)

Corporation Tax Bill
Schedule 4 — Index of defined expressions

745

retail prices index

section 1119

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

the ring fence pool (in Chapter 5 of Part 8)

sections 325 and 326

5

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)

scheme of reconstruction (in Chapter 4 of Part

section 1165(2)

10

24)

scientific research association (in Part 11)

section 469

security (in Part 23)

section 1117(1)

securities (in Part 15)

section 751

securitisation company (in Chapter 4 of Part 13)

section 623

15

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)

share loss relief (in Chapter 5 of Part 4)

section 90(1)

20

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)

shares (in Chapter 4 of Part 24)

section 1165(3)

25

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)

stock lending arrangement (in Chapter 5 of Part

section 805

30

17)

51% subsidiary

section 1154

Corporation Tax Bill
Schedule 4 — Index of defined expressions

746

75% subsidiary (except in Part 5)

section 1154

75% subsidiary (in Part 5)

section 151

90% subsidiary (except in Part 5)

section 1154

90% subsidiary (in Part 5)

section 151

the successor (in Chapter 1 of Part 22)

section 939(4)

5

sum (in Part 21)

section 937

sum obtained in respect of an interest in an asset

section 877

(in Chapter 4 of Part 19)

sum obtained in respect of the lessee’s interest in

section 878

a lease of an asset (in Chapter 4 of Part 19)

10

surrender (in relation to Scotland)

section 1166(1)

the surrenderable amounts (in Part 5)

section 188

surrendering company (in Part 5)

section 188

the surrender period (in Part 5)

section 188

tax

section 1119

15

taxable total profits

section 4(2)

tax calculation currency (in Chapter 4 of Part 2)

section 17(5)

tax credit

section 1119

tax relief certificate (in Part 7)

section 229

tax year

section 1119

20

the tax year 2010-11 etc

section 1119

taxable ring fence profits for an accounting

section 314

period (in Chapter 5 of Part 8)

the taxpayer company (in Chapter 7 of Part 22)

section 974(2)

the term (in Chapter 2 of Part 9)

section 70YI(1) of CAA

25

2001 (applied by

section 381(1))

termination (in Chapter 2 of Part 9)

section 70YI(1) of CAA

2001 (applied by

section 381(1))

30

termination amount (in Chapter 2 of Part 9)

section 70YG of CAA

2001 (applied by

section 381(1))

Corporation Tax Bill
Schedule 4 — Index of defined expressions

747

termination value (in Chapter 2 of Part 9)

section 70YH of CAA

2001 (applied by

section 381(1))

total field allowance for a new oil field (in

section 356

Chapter 7 of Part 8)

5

total profits

section 1119

trade

section 1119

trade (in Part 5)

section 188

trade (in Chapter 2 of Part 14)

section 673(5)

trade (in Chapter 1 of Part 22)

section 939(5)

10

trade (in Chapter 2 of Part 22)

section 957(2)

trade (in Chapter 6 of Part 22)

section 972(2)

trade (in Chapter 5 of Part 23, except in section

section 1099(1)

1099(4))

trading activities (in Chapter 5 of Part 23)

section 1099(1)

15

trading company (in Chapter 5 of Part 4)

section 90(1)

trading company (in Part 5)

section 185(1)

trading company (in Chapter 5 of Part 23)

section 1099(1)

trading group (in Chapter 5 of Part 4)

section 90(1), (6)

trading group (in Chapter 5 of Part 23)

section 1099(1)

20

trading stock (in Part 15)

section 751

transaction in securities (in Part 15)

section 751

transfer of a trade (in Chapter 1 of Part 24)

section 939(2)

the transferred trade (in Chapter 1 of Part 24)

section 939(3)

tribunal

section 1119

25

type 1 finance arrangement (in Chapter 2 of Part

section 758

16)

type 2 finance arrangement (in Chapter 2 of Part

section 763

16)

type 3 finance arrangement (in Chapter 2 of Part

section 767

30

16)

UK company (in Part 12)

section 521(1)

UK generally accepted accounting practice

section 1127(2)

Corporation Tax Bill
Schedule 4 — Index of defined expressions

748

UK property business

Chapter 2 of Part 4 of

CTA 2009 (applied by

section 1119)

UK property rental business (in relation to a

section 520

non-UK company) (in Part 12)

5

UK REIT (in Part 12)

section 518(4)

UK resident (and references to a UK resident)

section 1119

UK shares (in Part 17)

section 814(5)

ultra heavy oil field (in Chapter 7 of Part 8)

section 354

ultra high pressure/high temperature oil field

section 355

10

(in Chapter 7 of Part 8)

unauthorised unit trust

section 1140 (applied

by section 1119)

unit holder

sections 616 and 619

(applied by section

15

1119)

unit trust scheme

section 237 of FISMA

2000 (applied by

section 1119)

unquoted company (in Chapter 5 of Part 23)

section 1098

20

unrelieved group ring fence profits (in Chapter 5

section 313

of Part 8)

the upper limit (in Part 3)

section 24

value of net benefit to a charity (in Chapter 3 of

section 209

Part 6)

25

venturing company (in Chapter 10 of Part 12)

section 585(2)

venturing group (in Chapter 10 of Part 12)

section 585(1)

winding up receipt (in Chapter 6 in Part 13)

section 641(6)

writing off of sum on a straight line basis (in

section 381(5)

Chapter 2 of Part 9)

30