Part 2 Index of expressions defined in this Act etc.
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| absolute interest (for the purposes of Chapter 6 of Part 5) | section 650(1) |
| accounting date (in Chapter 15 of Part 2) | section 197 |
| accounting period | [section]1 834(1) of ICTA [and Chapter 2 of Part 2 of CTA 2009]2 |
| acquisition expenditure (in Chapter 9 of Part 2) | section 130(3) |
| adjustment expense (in Chapter 17 of Part 2) | section 228(3) |
| adjustment expense (in Chapter 7 of Part 3) | section 330(3) |
| adjustment income (in Chapter 17 of Part 2) | section 228(2) |
| adjustment income (in Chapter 7 of Part 3) | section 330(2) |
| the administration period (in Chapter 6 of Part 5) | section 653(1) |
| the aggregate income of the estate (for the purposes of Chapter 6 of Part 5) | section 664(1) |
| the amount of premiums paid (in Chapter 9 of Part 4) | section 545(3) |
| animal (in Chapter 8 of Part 2) | section 112(1) |
| animal being added to a herd (in Chapter 8 of Part 2) | section 112(6) |
| animals in a herd or part of a herd (for the purposes of Chapter 8 of Part 2) | section 112(3) to (5) |
| assignment (in the application of the Act to Scotland) | [section 1008(1) of ITA 2007]3 |
| assignment (of part or share in rights under a policy or contract) (in Chapter 9 of Part 4) | section 505(2) |
| assignment (of whole of rights under a policy or contract) (in Chapter 9 of Part 4) | section 505(2) |
| assumed income entitlement (for the purposes of Chapter 6 of Part 5) | section 665(2), (3) |
| authorised unit trust | [section 989 of ITA 2007]4 |
| averaging claim (in Chapter 16 of Part 2) | section 221(1) |
| bank arrangement (in Chapter 4 of Part 6) | section 704(4)(a) |
| the basic amount (in relation to estate income) (in Chapter 6 of Part 5) | section 656(4) |
| basic rate | [section 6(2) of ITA 2007 (as applied by section 989 of that Act)]5 |
| basic relieving amount by reference to a taxed receipt (in Chapter 4 of Part 3) | sections 288(4), 289(2), (4) |
| ...6 | ...6 |
| body of persons | [section 989 of ITA 2007]7 |
| building society | [section 989 of ITA 2007]8 |
| building society arrangement (in Chapter 4 of Part 6) | section 704(5)(a) |
| calculation event (in Chapter 9 of Part 4) | section 491(4) |
| capital allowance | [section 989 of ITA 2007]9 |
| capital cost of patent rights (in Chapter 2 of Part 5) | section 588(4) |
| capital redemption policy (in Chapter 9 of Part 4) | section 473(2) |
| capital sums (in Chapter 2 of Part 5) | section 608 |
| capital sums included in the proceeds of sale (in relation to the exchange of property) (in Chapter 2 of Part 5) | section 605(5) |
| caravan | section 875 |
| certified master version (in Chapter 9 of Part 2) | section 132(3) |
| certified SAYE savings arrangement (in Chapter 4 of Part 6) | section 703(1) |
| chargeable event (in Chapter 9 of Part 4) | section 484 |
| ...10 | ...10 |
| charitable trust (in Chapter 9 of Part 4) | section 545(1) |
| charity | [section 989 of ITA 2007]11 |
| ...12 | ...12 |
| claim | section 878(3) |
| close company | sections 414 and 415 of ICTA |
| commercial letting of furnished holiday accommodation (for purposes of Chapter 6 of Part 3) | sections 323 to 326 |
| company | [section 992 of ITA 2007]13 |
| company (for all purposes in the Income Tax Acts) | section 863(2)(c) |
| connected (in the context of “connected person” or one person being “connected” with another) | [section 993 of ITA 2007]14 (see section 878(5) of this Act) |
| consideration received for disposal of know-how (for purposes of Chapter 14 of Part 2) | section 192(3), (4) |
| contract of insurance (in Chapter 9 of Part 4) | section 545(1) |
| control ...15 | [section 995 of ITA 2007]16 (see section 878(6) of this Act) |
| [conversion of an interest-bearing corporate security into corporate strips of the security (for the purposes of Chapter 8 of Part 4)]17 | [sections 452C and 452D]17 |
| [corporate strip (for the purposes of Chapter 8 of Part 4)]17 | [section 452E]17 |
| coupons (in Chapter 13 of Part 4) | section 571(3) |
| deeply discounted security (for the purposes of Chapter 8 of Part 4) | sections 430 to 443(1) |
| deposit rights (in Chapter 11 of Part 4) | section 552 |
| discretionary interest (for the purposes of Chapter 6 of Part 5) | section 650(3) |
| disposal of a deeply discounted security (in Chapter 8 of Part 4) | section 437(1) |
| distribution | [section 989 of ITA 2007]18 |
| the dividend ordinary rate | [section 8(1) of ITA 2007 (as applied by section 989 of that Act)]19 |
| the dividend trust rate | [section 9(2) of ITA 2007 (as applied by section 989 of that Act)]20 |
| the dividend upper rate | [section 8(2) of ITA 2007 (as applied by section 989 of that Act)]21 |
| dividends (in Chapter 3 of Part 4) | section 382(4) |
| dividends (in Chapter 4 of Part 4) | section 402(4) |
| election | section 878(3) |
| employment income | section 7(2) of ITEPA 2003 |
| estate (in Chapter 6 of Part 5) | section 649(2) |
| estate income (in Chapter 6 of Part 5) | section 649(2) |
| estate in land (in relation to any land in Scotland) | [section 1008(1) of ITA 2007]22 |
| European authorised institution (in Chapter 4 of Part 6) | section 704(6) |
| European authorised institution arrangement (in Chapter 4 of Part 6) | section 704(6) |
| excess event (in Chapter 9 of Part 4) | section 491(4) |
| excluded indexed security (in Chapter 8 of Part 4) | section 433(1) |
| the exemption condition (in Chapter 6 of Part 6) | section 713(3) |
| farmers (in Chapter 8 of Part 2) | section 111(3) |
| farming | [section 996 of ITA 2007]23 |
| film (in Chapter 9 of Part 2) | section 131 |
| final insurance year (in Chapter 9 of Part 4) | section 499(4), (5) |
| the final tax year (in Chapter 6 of Part 5) | section 653(3) |
| firm | sections 847(1) and 863 |
| firm (for all purposes in the Income Tax Acts) | section 863(2)(a) |
| for accounting purposes | [section 997 of ITA 2007]24 |
| foreign capital redemption policy (in Chapter 9 of Part 4) | section 476(3) |
| foreign estate (in Chapter 6 of Part 5) | section 651(1) |
| foreign holdings (in Chapter 13 of Part 4) | section 571(1) |
| foreign institution (in Chapter 9 of Part 4) | section 468(5) |
| foreign policy of life insurance (in Chapter 9 of Part 4) | section 476(3) |
| forestry | [section 996(3) of ITA 2007]25 |
| foster-care receipts (in Chapter 2 of Part 7) | section 805 |
| foster-care relief (in Chapter 2 of Part 7) | section 803(1) |
| FOTRA security (in Chapter 6 of Part 6) | section 713(2) |
| friendly society (in Chapter 9 of Part 4) | section 545(1) |
| future (in Chapter 12 of Part 4) | section 558(1) |
| generally accepted accounting practice | [section 997 of ITA 2007]26 |
| generating income from land (in Chapter 3 of Part 3) | sections 266 and 267 |
| gilt-edged security | section 153(1) |
| grossing up | [section 998 of ITA 2007]27 |
| group life policy (in Chapter 9 of Part 4) | section 480(2) |
| herd (in Chapter 8 of Part 2) | section 112(1) |
| herd basis election (in Chapter 8 of Part 2) | section 111(1) |
| herd basis rules (in Chapter 8 of Part 2) | section 111(2) |
| higher rate | [section 6(2) of ITA 2007 (as applied by section 989 of that Act)]28 |
| houseboat | section 878(1) |
| income | section 878(1) |
| income arising under a settlement (in Chapter 5 of Part 5) | section 648 |
| income arising under the settlement (in relation to a settlor) (in Chapter 5 of Part 5) | section 644(3)(b) |
| income period (in Chapter 2 of Part 7) | section 805(2) and (3) |
| individual’s limit (in Chapter 1 of Part 7) | section 789 |
| individual’s limit (in Chapter 2 of Part 7) | section 808 |
| ...29 | ...29 |
| institutional arrangement (in Chapter 4 of Part 6) | section 704(3) |
| insurance company (in Chapter 9 of Part 4) | section 545(1) |
| insurance year (in Chapter 9 of Part 4) | section 499(1), (3), (5) |
| ...30 | ...30 |
| [interest-bearing corporate security (for the purposes of Chapter 8 of Part 4)]17 | [section 452B]17 |
| interest (in Chapter 4 of Part 6) | section 702(4) |
| international accounting standards | [section 997 of ITA 2007]31 |
| investment plan regulations (in Chapter 3 of Part 6) | section 694(2) |
| ...32 | ...32 |
| keeping a production herd (in Chapter 8 of Part 2) | section 111(4) |
| know-how (in Chapter 14 of Part 2) | section 192(1), (2) |
| know-how (in Chapter 2 of Part 5) | section 583(4), (5) |
| lease (in Part 3) | section 364(1) |
| letting (in Chapter 1 of Part 7) | section 802 |
| life annuity (in Chapter 9 of Part 4) | section 473(2) |
| limited interest (for the purposes of Chapter 6 of Part 5) | section 650(2) |
| linked savings arrangement (in Chapter 4 of Part 6) | section 703(2) |
| local authority | [section 999 of ITA 2007]33 |
| ...34 | ...34 |
| market gardening | [section 996(5) of ITA 2007]35 |
| market value (in Chapter 8 of Part 4) | section 460(3) |
| market value (in Chapter 9 of Part 4) | section 545(1) |
| mature (in relation to female animals) (for the purposes of Chapter 8 of Part 2) | section 113(5) |
| members of a company (for all purposes in the Tax Acts) | section 863(2)(d) |
| members of a firm (for all purposes in the Income Tax Acts) | section 863(2)(b) |
| mineral lease or agreement (in Chapter 8 of Part 3) | section 341(1) |
| mineral royalties (in Chapter 8 of Part 3) | sections 341(2), 342, 343 |
| mortgage (in the application of the Act to Scotland) | section 879(1) |
| national savings arrangement (in Chapter 4 of Part 6) | section 704(2) |
| non-charitable trust (in Chapter 9 of Part 4) | section 545(1) |
| non-trade business (in Chapter 3 of Part 5) | section 609(1) |
| non-UK resident (and references to a non-UK resident or a non-UK resident person) | [section 989 of ITA 2007]36 |
| normal self-assessment filing date | [section 989 of ITA 2007]37 |
| notice | [section 989 of ITA 2007]38 |
| oil and gas exploration and appraisal | [section 1003 of ITA 2007]39 |
| option (in Chapter 12 of Part 4) | section 558(2) |
| ordinary share capital | [section 989 of ITA 2007]40 |
| original master version (in Chapter 9 of Part 2) | section 132(1), (2) |
| overlap period (in Chapter 15 of Part 2) | section 204 |
| overlap profit (in Chapter 15 of Part 2) | section 204 |
| overseas life assurance business (in Chapter 9 of Part 4) | section 476(3) |
| overseas property business | Chapter 2 of Part 3 |
| part surrender or assignment event (in Chapter 9 of Part 4) | section 491(4) |
| patent rights (in Chapter 2 of Part 5) | section 587(4) |
| period of account | [section 989 of ITA 2007]41 |
| permanent establishment | [section 148 of FA 2003 (as applied by section 989 of ITA 2007)]42 |
| ...43 | ...43 |
| person creating trusts (for the purposes of Chapter 9 of Part 4) | section 465(6) |
| personal portfolio bond (in Chapter 9 of Part 4) | sections 516, 517 |
| personal portfolio bond event (in Chapter 9 of Part 4) | section 491(4) |
| personal representatives | [section 989 of ITA 2007]44 |
| plan managers (in Chapter 3 of Part 6) | section 696(2) |
| policy (in Chapter 9 of Part 4) | section 545(1) |
| post-cessation receipt (in Part 2) | sections 246 and 247 |
| post-cessation receipt (in Chapter 10 of Part 3) | sections 353 and 354 |
| preliminary expenditure (in Chapter 9 of Part 2) | section 130(6) |
| premises (in Part 3) | section 364(2) |
| premium (in Chapter 4 of Part 3) | section 307(1), (3) |
| premium (in Chapter 9 of Part 4) | section 545(2) |
| the price (in relation to the exchange of know-how) (in Chapter 14 of Part 2) | section 192(6) |
| the price (in relation to the exchange of property) (in Chapter 2 of Part 5) | section 605(4) |
| proceeds of sale (in relation to the exchange of know-how) (in Chapter 14 of Part 2) | section 192(6) |
| proceeds of sale (in relation to the exchange of property) (in Chapter 2 of Part 5) | section 605(4) |
| production expenditure (in Chapter 9 of Part 2) | section 130(2) |
| production herd (in Chapter 8 of Part 2) | section 112(1), (2) |
| production herd (of the same class) (for the purposes of Chapter 8 of Part 2) | section 113(2) |
| profits from a trade, profession or vocation (for the purposes of Chapter 16 of Part 2) | section 221(4), (5) |
| profits or gains | [section 989 of ITA 2007]45 |
| any prohibitive rule (in Chapter 9 of Part 2) | section 130(7) |
| property business | section 263(6) |
| property comprised in a settlement (in relation to a settlor) (in Chapter 5 of Part 5) | section 644(3)(a) |
| property or rights held on trust or on trusts (in the application of the Act to Scotland) | [section 1008(2) of ITA 2007]46 |
| provider (in relation to a bank arrangement) (in Chapter 4 of Part 6) | section 704(4)(b) |
| provider (in relation to a building society arrangement) (in Chapter 4 of Part 6) | section 704(5)(b) |
| provider (in relation to a European authorised institution arrangement) (in Chapter 4 of Part 6) | section 704(6) |
| provides foster care (and related expressions) (in Chapter 2 of Part 7) | section 806 |
| public body (in Chapter 2 of Part 5) | section 603(2) |
| purchased life annuity (in Chapter 7 of Part 4) | section 423 |
| qualifying distribution | [section 989 of ITA 2007]47 |
| qualifying policy | [section 989 of ITA 2007]48 |
| qualifying trade, profession or vocation (in Chapter 16 of Part 2) | section 221(2) |
| ...49 | ...49 |
| receipt period (of a receipt) (for the purposes of Chapter 4 of Part 3) | sections 288(6), 296(3) |
| receipts and expenses (in the context of the calculation of the profits of a trade, profession or vocation or of a property business) (in the Income Tax Acts) | section 27 (including as applied by section 272) |
| recognised futures exchange | section 558(3) |
| recognised stock exchange | [section 1005 of ITA 2007]50 |
| reduction under section 288 by reference to a taxed receipt (in Chapter 4 of Part 3) | section 290(6) |
| reduction under section 37(2) or (3) of ICTA by reference to an amount chargeable on the superior interest (in Chapter 4 of Part 3) | section 297(2) |
| registered pension scheme | [section 150(2) of FA 2004 (as applied by section 989 of ITA 2007)]51 |
| related (in relation to a policy) (in Chapter 9 of Part 4) | section 491(6) |
| related transactions (in Chapter 12 of Part 4) | section 566 |
| relevant allowance (in Chapter 1 of Part 7) | section 802 |
| relevant balancing charge (in Chapter 1 of Part 7) | section 802 |
| relevant foreign income | section 830 |
| relevant period (in Chapter 9 of Part 2) | section 133 |
| the relevant profits (in Chapter 16 of Part 2) | section 221(1), (4), (5) |
| relevant telecommunication right (in Chapter 10 of Part 2) | section 146 |
| rent receivable for a UK electric-line wayleave (in Chapter 9 of Part 3) | section 345 |
| rent receivable in connection with a UK section 12(4) concern (in Chapter 8 of Part 3) | section 336 |
| rent (in Chapter 8 of Part 3) | section 336(3) |
| rent (in Chapter 9 of Part 3) | section 345(3) |
| rent-a-room receipts (in Chapter 1 of Part 7) | section 786 |
| rent-a-room relief (in Chapter 1 of Part 7) | section 784 |
| residence (in Chapter 1 of Part 7) | section 787 |
| the residuary income of the estate (for the purposes of Chapter 6 of Part 5) | section 666(1) |
| retail prices index | [section 989 of ITA 2007]52 |
| return from one or more disposals (in Chapter 12 of Part 4) | section 561(1) |
| reversion (in the application of Chapter 4 of Part 3 to Scotland) | section 307(3) |
| sale of an animal (for the purposes of Chapter 8 of Part 2) | section 113(3) |
| sale of know-how (for purposes of Chapter 14 of Part 2) | sections 192(5) |
| sale of property (in Chapter 2 of Part 5) | sections 605(1), 606(1) |
| sale or transfer of trading stock (in Chapter 12 of Part 2) | section 174(3) |
| sale proceeds of an animal (for the purposes of Chapter 8 of Part 2) | section 113(4) |
| ...53 | ...53 |
| ...54 | ...54 |
| settlement (in Chapter 5 of Part 5) | section 620 |
| settlor (in Chapter 5 of Part 5) | section 620(1) |
| settlor (for the purposes of Chapter 9 of Part 4) | section 465(6) |
| share (in Chapter 8 of Part 4) | section 460(1) |
| share of residuary income of estate (for the purposes of Chapter 6 of Part 5) | section 667 |
| short-term lease (in Chapter 4 of Part 3) | section 276(6) |
| [starting rate for savings]55 | [section 7 of ITA 2007 (as applied by section 989 of that Act)]55 |
| [starting rate limit for savings]55 | [section 12 of ITA 2007 (as applied by section 989 of that Act)]55 |
| statutory insolvency arrangement (in Part 2) | section 259 |
| [stepchild]56 | [[section 246 of the Civil Partnership Act 2004 (as applied by section 989 of ITA 2007)]57]56 |
| stock dividend income (in Chapter 5 of Part 4) | section 409(2) |
| strip (in Chapter 8 of Part 4) | section 444 |
| substantial part of a herd (for purposes of Chapter 8 of Part 2) | section 113(6) |
| surrender (in the application of the Act to Scotland) | [section 1008(1) of ITA 2007]58 |
| tax advantage (in Chapter 8 of Part 4) | section 460(2) |
| tax year | [section 4(2) of ITA 2007 (as applied by section 989 of that Act)]59 |
| the tax year 2005-06 etc. | [section 4(4) of ITA 2007 (as applied by section 989 of that Act)]60 |
| taxed lease (in Chapter 4 of Part 3) | section 287(4) |
| taxed receipt (in Chapter 4 of Part 3) | section 287(4) |
| taxpayer (in Chapter 16 of Part 2) | section 221(1) |
| total income | [section 23 of ITA 2007 (as applied by section 989 of that Act)]61 |
| total foster-care receipts (in Chapter 2 of Part 7) | section 807 |
| total rent-a-room amount (in Chapter 1 of Part 7) | section 788 |
| trade | [section 989 of ITA 2007]62 |
| [trading stock (in relation to a trade) (in Chapter 11A of Part 2)]63 | [section 172A]63 |
| trading stock (in relation to a trade) (in Chapter 12 of Part 2) | section 174 |
| transfer of work in progress (in Chapter 12 of Part 2) | section 183(2) |
| [trust rate]64 | [section 9(1) of ITA 2007 (as applied by section 989 of that Act)]64 |
| trusts an individual created (for the purposes of Chapter 9 of Part 4) | section 465(6) |
| UK estate (in Chapter 6 of Part 5) | section 651(1) |
| UK property business | Chapter 2 of Part 3 |
| UK resident (and references to a UK resident or a UK resident person) | [section 989 of ITA 2007]65 |
| Ulster Savings Certificates | section 693(7) |
| unit holder | [section 989 of ITA 2007]66 |
| unit trust scheme | [section 1007 of ITA 2007]67 |
| United Kingdom | [section 1013 of ITA 2007]68 |
| unreduced amount (of a taxed receipt) (in Chapter 4 of Part 3) | sections 290(2) to (4), 296(4) to (6) |
| unused amount (of a taxed receipt) (for the purposes of Chapter 4 of Part 3) | section 290(1), (5) |
| venture capital trust | [section 989 of ITA 2007]69 |
| within the charge to tax | [section 1009 of ITA 2007]70 |
| woodlands | [section 996(4) of ITA 2007]71 |
| work in progress (in Chapter 12 of Part 2) | section 183(1) |
Amendments
1 Substituted by Corporation Tax Act 2009 section 1322 and Schedule 1 para 647(3)(a) for 2009-10 and later tax years (for income tax and capital gains tax purposes), and for accounting periods ending on or after 1 April 2009 (for corporation tax purposes).
2 Inserted by Corporation Tax Act 2009 section 1322 and Schedule 1 para 647(3)(a) for 2009-10 and later tax years (for income tax and capital gains tax purposes), and for accounting periods ending on or after 1 April 2009 (for corporation tax purposes).
3 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(2) from 6 April 2007.
4 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(3) from 6 April 2007.
5 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(4) from 6 April 2007.
6 Entry relating to "the Board of Inland Revenue" omitted by Commissioners for Revenue and Customs Act 2005 section 50 and Schedule 4 para 134(2) from 18 April 2005.
7 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(5) from 6 April 2007.
8 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(6) from 6 April 2007.
9 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(7) from 6 April 2007.
10 Entry relating to "chargeable period" omitted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(8) and repealed by section 1031 and Schedule 3 Part 1 from 6 April 2007.
11 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(9) from 6 April 2007.
12 Entry relating to "child" omitted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(10) and repealed by section 1031 and Schedule 3 Part 1 from 6 April 2007.
13 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(11) from 6 April 2007.
14 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(12) from 6 April 2007.
15 Words "(in relation to a body corporation)" omitted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(13)(a) and repealed by section 1031 and Schedule 3 Part 1 from 6 April 2007.
16 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(13)(b) from 6 April 2007.
17 Entries relating to "conversion of an interest-bearing corporate security into corporate strips of the security (for the purposes of Chapter 8 of Part 4)", "corporate strip (for the purposes of Chapter 8 of Part 4)" and "interest-bearing corporate security (for the purposes of Chapter 8 of Part 4)" inserted by Finance (No. 2) Act 2005 section 39 and Schedule 7 para 25(9) from 24 March 2005.
18 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(14) from 6 April 2007.
19 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(15) from 6 April 2007.
20 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(16) from 6 April 2007.
21 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(17) from 6 April 2007.
22 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(18) from 6 April 2007.
23 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(19) from 6 April 2007.
24 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(20) from 6 April 2007.
25 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(21) from 6 April 2007.
26 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(22) from 6 April 2007.
27 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(23) from 6 April 2007.
28 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(24) from 6 April 2007.
29 Entry relating to "the Inland Revenue" omitted by Commissioners for Revenue and Customs Act 2005 section 50 and Schedule 4 para 134(2) from 18 April 2005.
30 Entry relating to "interest" omitted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(25) and repealed by section 1031 and Schedule 3 Part 1 from 6 April 2007.
31 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(26) from 6 April 2007.
32 Entry relating to "investment trust" omitted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(27) and repealed by section 1031 and Schedule 3 Part 1 from 6 April 2007.
33 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(28) from 6 April 2007.
34 Entry relating to "lower rate" omitted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(29) and repealed by section 1031 and Schedule 3 Part 1 from 6 April 2007.
35 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(30) from 6 April 2007.
36 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(31) from 6 April 2007.
37 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(32) from 6 April 2007.
38 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(33) from 6 April 2007.
39 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(34) from 6 April 2007.
40 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(35) from 6 April 2007.
41 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(36) from 6 April 2007.
42 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(37) from 6 April 2007.
43 Entry relating to "person to whom the remittance basis applies" omitted by Finance Act 2008 section 25 and Schedule 7 para 73 for 2008-09 and later tax years.
44 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(38) from 6 April 2007.
45 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(39) from 6 April 2007.
46 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(40) from 6 April 2007.
47 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(41) from 6 April 2007.
48 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(42) from 6 April 2007.
49 Entry relating to "the rate applicable to trusts" omitted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(43) and repealed by section 1031 and Schedule 1 Part 1 from 6 April 2007.
50 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(44) from 6 April 2007.
51 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(45) from 6 April 2007.
52 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(46) from 6 April 2007.
53 Entry relating to "savings rate" omitted by Finance Act 2008 section 5 and Schedule 1 para 63(3) for 2008-09 and later tax years.
54 Entry relating to "Schedule A business" omitted by Corporation Tax Act 2009 section 1322 and Schedule 1 para 647(3)(b) and repealed by section 1326 and Schedule 3 Part 1 for 2009-10 and later tax years (for income tax and capital gains tax purposes), and for accounting periods ending on or after 1 April 2009 (for corporation tax purposes).
55 Entries relating to "starting rate for savings" and "starting rate limit for savings" substituted for former entry relating to "starting rate for savings" by Finance Act 2008 section 5 and Schedule 1 para 63(2) for 2008-09 and later tax years.
56 Entry relating to "stepchild" inserted by Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229) regulation 200 from 5 December 2005.
57 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(50) from 6 April 2007.
58 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(51) from 6 April 2007.
59 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(52) from 6 April 2007.
60 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(53) from 6 April 2007.
61 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(54) from 6 April 2007.
62 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(55) from 6 April 2007.
63 Entry relating to "trading stock (in relation to a trade) (in Chapter 11A of Part 2)" inserted by Finance Act 2008 section 37 and Schedule 15 para 4 in relation to changes in trading stock occurring on or after 12 March 2008.
64 Entry relating to "trust rate" inserted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(56) from 6 April 2007.
65 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(57) from 6 April 2007.
66 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(58) from 6 April 2007.
67 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(59) from 6 April 2007.
68 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(60) from 6 April 2007.
69 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(61) from 6 April 2007.
70 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(62) from 6 April 2007.
71 Substituted by Income Tax Act 2007 section 1027 and Schedule 1 para 592(63) from 6 April 2007.
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