Corporation Tax Act 2009 Schedule 4

Index of defined expressions

Schedule 4 provides a comprehensive glossary and cross-reference guide for all the specialist terms used throughout the Corporation Tax Act 2009, directing readers to where each term is formally defined.

• Schedule 4 is an alphabetical index listing every defined expression used in the Corporation Tax Act 2009, together with a reference to the section or provision where each term is formally defined.
• Many terms have different definitions depending on which Part of the Act they appear in — for example, "company", "share", "fair value" and "associate" each have multiple context-specific definitions applying to different Parts of the legislation.
• A significant number of definitions are not contained within CTA 2009 itself but are imported from other statutes, most commonly from the Corporation Tax Act 2010 (section 1119 and other sections), the Income Tax (Earnings and Pensions) Act 2003, the Finance Act 2012, and the Taxation of Chargeable Gains Act 1992.
• The index has been extensively amended since the Act was first enacted, with updates introduced by numerous Finance Acts and statutory instruments from 2009 through to the Finance Act 2025, reflecting the addition of new reliefs and regimes such as those for films, television programmes, video games, theatrical productions, and orchestral concerts.

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