|
|
|
|
|
|
|
Navigation
News
|
 |
Income Tax Act 2007 (c. 3)(The document as of February, 2008) Page 70 Pages: P.1 | P.2 | P.3 | P.4 | P.5 | P.6 | P.7 | P.8 | P.9 | P.10 | P.11 | P.12 | P.13 | P.14 | P.15 | P.16 | P.17 | P.18 | P.19 | P.20 | P.21 | P.22 | P.23 | P.24 | P.25 | P.26 | P.27 | P.28 | P.29 | P.30 | P.31 | P.32 | P.33 | P.34 | P.35 | P.36 | P.37 | P.38 | P.39 | P.40 | P.41 | P.42 | P.43 | P.44 | P.45 | P.46 | P.47 | P.48 | P.49 | P.50 | P.51 | P.52 | P.53 | P.54 | P.55 | P.56 | P.57 | P.58 | P.59 | P.60 | P.61 | P.62 | P.63 | P.64 | P.65 | P.66 | P.67 | P.68 | P.69 | P.70 in subsection (1) the definitions of "assignment" and "surrender" and the "and" immediately before the definition of "surrender", and (b)subsection (2). In Schedule 1, paragraphs 2 to 4, 25, 89(5) and (6), 98 to 102, 114, 115, 125, 144, 146(2), (3) and (5), 147 to 151, 153, 154, 156, 157, 159, 160, 163 to 168, 169(3), 170(a) and (b), 171(3), 181, 186, 187, 197, 198(2)(a), (b), (d) and (f) to (i), 242, 243(3), 249, 272(3), 277, 278, 281 to 283, 288, 293 to 299, 304 to 307, 311, 312(5), 313(2), 328, 329, 333, 334(3)(a) and (b), 337(b), (d) and (f), 338 to 340, 373(2)(d) and (e), 411, 415, 480, 481, 622, 635, 636 and 640 to 643. In Schedule 2, paragraphs 50(3) and 84. In Part 2 of Schedule 4-- (a)the entry for "chargeable period", (b)the entry for "child", (c)in the entry for "control", in the first column, the words "(in relation to a body corporate)", (d)the entry for "interest", (e)the entry for "investment trust", (f)the entry for "lower rate", and (g)the entry for "the rate applicable to trusts". |
| Finance Act 2005 (c. 7) |
Sections 8 and 9. Section 14. In section 41(1), in the definition of "tax year", paragraph (a) and the "and" immediately after it. Section 44(1). In section 47A(3)-- (a)in paragraph (b), the words "within the meaning of section 840 of ICTA", and (b)in paragraph (c), the words ", in each case within the meaning of section 840 of ICTA". Chapter 7 of Part 2. In Schedule 2, paragraphs 3, 5 and 6. | |
| Finance (No. 2) Act 2005 (c. 22) |
Section 11. Section 38(3). In Schedule 4, paragraphs 1 and 2. In Schedule 7, paragraph 6. | |
| Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)) |
In Schedule 3, in the entry relating to the Commissioners of Inland Revenue or their officers, in the second column, the "or" immediately after paragraph (f). In Schedule 7, in the entry relating to the Commissioners of Inland Revenue or their officers, in the second column, the "or" immediately after paragraph (e). | |
| Finance Act 2006 (c. 25) |
Section 75. Section 90. In section 91(1), the words "venture capital trusts, and". In section 107(7)(a), the words "(within the meaning given by section 839 of ICTA)". Section 122. In section 139-- (a)in subsection (2), in the new paragraph 2 of Schedule 23A to the Income and Corporation Taxes Act 1988, sub-paragraph (2B)(d) and sub-paragraphs (2C) to (2E), and (b)subsections (3) and (4). In Schedule 7, paragraphs 1 to 6. In Schedule 13, paragraphs 1 to 4, 11, 14 to 17, 19, 21, 22, 30(1)(b) and 37. In Schedule 14, paragraphs 2, 4, 7 and 8. In Schedule 17-- (a)paragraph 19, (b)paragraph 30(b) and the "and" immediately before it, and (c)paragraph 32(8)(c). |
| Reference | Extent of repeal or revocation |
|---|---|
| Income and Corporation Taxes Act 1988 (c. 1) | In Part 7, Chapter 3 except section 305A. |
| Finance Act 1988 (c. 39) | Section 53. |
| Finance Act 1989 (c. 26) |
Section 149(4)(b). Section 170(3). |
| Finance Act 1993 (c. 34) | Section 111. |
| Finance Act 1994 (c. 9) |
Section 137(1) and (2). In Schedule 15, paragraphs 1 to 19 and 21 to 27. |
| Finance Act 1995 (c. 4) | Section 66. |
| Finance Act 1996 (c. 8) |
In Schedule 20, paragraphs 22 and 23. In Schedule 21, paragraph 7. |
| Finance Act 1997 (c. 16) |
Section 74. Schedule 8. |
| Finance Act 1998 (c. 36) |
Section 70(1), (2) and (4). Section 71. Section 74(2)(a). In Schedule 7, in paragraph 1, the words "291A(3)(f)(ii) (twice)". In Schedule 12, paragraphs 1, 2 and 5(1). In Schedule 13, Part 1. |
| Finance Act 1999 (c. 16) | Section 71. |
| Finance Act 2000 (c. 17) |
In Schedule 16, paragraph 2. Schedule 17, except paragraphs 7, 8 and 15(3)(b). |
| Finance Act 2001 (c. 9) |
In Schedule 15-- (a)Part 1, (b)paragraph 39, (c)in paragraph 40(2), the words "2 to 8, 10 to 14, 24," and "Chapter III of Part VII of the Taxes Act 1988 and", and (d)in paragraph 40(3), the words "15 to 21," and "section 300 of the Taxes Act 1988 or". |
| Finance Act 2002 (c. 23) |
In section 103(4)(a), the words "297(5B)". In paragraph 4 of Schedule 9-- (a)sub-paragraph (2)(a) and the "and" immediately after it, and (b)sub-paragraph (3). In Schedule 17, paragraph 2. |
| Income Tax (Earnings and Pensions) Act 2003 (c. 1) | In Schedule 6, paragraphs 37 and 38. |
| Finance Act 2004 (c. 12) |
In Schedule 18, Part 1. In Schedule 27, paragraph 4, except sub-paragraph (6)(b). |
| Income Tax (Trading and Other Income) Act 2005 (c. 5) | In Schedule 1, paragraphs 126 and 127. |
| Finance Act 2006 (c. 25) |
In section 91(1), the words "the enterprise investment scheme". In Schedule 14, paragraphs 1, 5 and 6. |
Section 1032
| accounting period (in relation to a deposit-taker who is not a company) (in Chapter 15 of Part 15) | section 948(1) | |
| accreditation period (in Part 7) | section 342(1) | |
| accrued income losses (in Part 12) | section 615(4) | |
| accrued income profits (in Part 12) | section 615(2) | |
| accumulated or discretionary income (in Chapter 3 of Part 9) | section 480 | |
| Act | section 1018 | |
| adjusted net income (in Chapters 2 and 3 of Part 3) | section 58 | |
| arrangements (in Part 5) | section 257(1) | |
| arrangements (in Chapter 2 of Part 9) | section 465(8) | |
| assets (in Chapter 2 of Part 13) | section 717 | |
| assignment (in the application of this Act to Scotland) | section 1008(1) | |
| associate (in Part 5) | section 253 | |
| associate (in Part 6) | section 253 (as applied by section 332) | |
| associate (in Part 7) | section 381 | |
| associated operation (in Chapter 2 of Part 13) | section 719 | |
| attributable income (in Part 10) | section 540(3) | |
| attributable gains (in Part 10) | section 540(3) | |
| attributable income and gains (in Part 10) | section 540(3) | |
| authorised unit trust | section 989 | |
| available income and gains (in Part 10) | section 562(4) | |
| basic rate | section 6(2) (as applied by section 989) | |
| basic rate limit | section 20(2) (as applied by section 989) | |
| beneficial entitlement (in Chapter 1 of Part 14) | section 822 | |
| the beneficiary (in Chapter 8 of Part 9) | section 499(1)(b) | |
| the beneficiary's income (in Chapter 8 of Part 9) | section 499(2) | |
| beneficiary under a discretionary or accumulation settlement (in Chapter 2 of Part 15) | section 873(3) | |
| benefits associated with a gift (in Chapter 2 of Part 8) | section 417 | |
| body (in Part 7) | section 382(1) | |
| body of persons | section 989 | |
| bonus shares (in Chapter 6 of Part 4) | section 151(1) | |
| bonus shares (in Part 5) | section 257(1) | |
| bonus shares (in Part 7) | section 382(1) | |
| building society | section 989 | |
| buying back securities, in the context of a repo (in Part 11) | section 570 | |
| C (tax-exempt) (in Chapter 2 of Part 11) | section 591(1) | |
| C (tax-exempt) (in Chapter 4 of Part 11) | section 606(2) | |
| C (tax-exempt) (in Chapter 9 of Part 15) | section 591(1) (as applied by section 926(1)) | |
| capital (in Chapter 3 of Part 13) | section 772(1) | |
| capital allowance | section 989 | |
| capital amount (in Chapter 4 of Part 13) | section 777(7) | |
| capital gains relief (in Chapter 3 of Part 4) | section 103(2) | |
| capital gains relief (in Chapter 5 of Part 13) | section 790(4) | |
| the CDFI (in Part 7) | sections 334(2) and 370 | |
| certificate of deposit | section 1019 | |
| chargeable gain | section 989 | |
| chargeable period | section 989 | |
| charged amount (in Chapter 2 of Part 8) | section 427 | |
| charitable trade (in Part 10) | section 525 | |
| charitable trust (in Part 10) | section 519 | |
| charity | section 989 | |
| charity (in Chapter 2 of Part 8) | section 989 (and see also section 430) | |
| charity (in Chapter 3 of Par 204(1) | ||
| compliance statement (in Part 5) | section 205(1) | |
| connected (in relation to two persons being connected with one another) | section 993 as applied by section 1021(1) (but see exceptions and alternative provision in sections 166 to 171, 257(2) and 313(5) and (6)) | |
| control | section 995 as applied by section 1021(2) (but see exceptions and alternative provision in sections 69(7), 139(2), 257(3), 313(4) and (6), 394(5), 395(6), 691(4) and 994(1)) | |
| conversion (in Part 12) | section 620(7) | |
| co-operative (in Chapter 1 of Part 8) | section 401(3) | |
| corresponding bonus shares (in Chapter 6 of Part 4) | section 151(1) | |
| counteraction notice (in Chapter 1 of Part 13) | section 698(3) | |
| the current tax year (in Chapter 8 of Part 9) | section 499 | |
| debenture (except in sections 559, 560 and 691) | section 1022 | |
| deemed deduction (in Chapter 13 of Part 15) | section 941(6) | |
| deemed payment (in Chapter 13 of Part 15) | section 941(6) | |
| deposit (in Chapter 2 of Part 15) | section 855(2) | |
| deposit (in Chapter 19 of Part 15) | section 983 | |
| deposit-taker (in Chapter 2 of Part 15) | section 853 | |
| director (in Part 5) | section 257(1) | |
| director (in Part 6) | section 332 | |
| discretionary or accumulation settlement (in Chapter 2 of Part 15) | section 873(1) | |
| disposal (in Part 7) | section 379 | |
| disposal of shares (in Part 5) | section 254 | |
| disposal-related liability (in Chapter 3 of Part 8) | section 440 | |
| disposal-related obligation (in Chapter 3 of Part 8) | section 439 | |
| disposing of land (in Chapter 3 of Part 13) | section 753 | |
| disregarded annual payments (in Chapter 1 of Part 14) | section 826 | |
| disregarded company income (in Chapter 1 of Part 14) | section 816 | |
| disregarded income (in Chapter 1 of Part 14) | section 813(1) | |
| disregarded pension income (in Chapter 1 of Part 14) | section 813(3) | |
| disregarded savings and investment income (in Chapter 1 of Part 14) | section 825 | |
| disregarded social security income (in Chapter 1 of Part 14) | section 813(5) | |
| disregarded transaction income (in Chapter 1 of Part 14) | section 814 | |
| distribution (except in Chapter 4 of Part 11) | section 989 | |
| distribution (in Chapter 4 of Part 11) | section 606(3) | |
| dividend (in Chapter 2 of Part 15) | section 850(6)(b) | |
| dividends (in Chapter 1 of Part 13) | section 713 | |
| dividend income | section 19 | |
| dividend ordinary rate | section 8(1) (as applied by section 989) | |
| dividend trust rate | section 9(2) (as applied by section 989) | |
| dividend upper rate | section 8(2) (as applied by section 989) | |
| double taxation arrangements | section 1023 | |
| early tax year (in Chapter 3 of Part 4) | section 112(6) | |
| EIS (in Part 5) | section 156(2) | |
| EIS relief (in Chapter 6 of Part 4) | section 151(1) | |
| EIS relief (in Part 5) | section 156(1) | |
| election | section 1020 | |
| eligible for EIS relief (in Part 5) | section 157(1) | |
| eligible shares (in Chapter 2 of Part 6) | section 273(1) | |
| eligible shares (in Chapter 3 of Part 6) | section 285(3) | |
| the 30% eligible shares condition (in Chapter 3 of Part 6) | section 274(2) | |
| employment income | section 7 of ITEPA 2003 | Chapter 4 of Part 8)section 452 |
| gross amount (in Chapter 2 of Part 11) | section 589 | |
| gross amount (in Chapter 4 of Part 11) | sections 589 and 918(7) (as applied by section 606(9) and (10)) | |
| gross amount (in Chapter 9 of Part 15) | section 589 (as applied by section 926(1)) | |
| the gross amount (in Chapter 13 of Part 15) | section 941(6) | |
| grossing up | section 998 | |
| grossed up amount (in Chapter 2 of Part 8) | section 415 | |
| gross-paying government securities (in Chapter 5 of Part 15) | section 893(2) | |
| group (in Chapter 6 of Part 4 (except in sections 137 and 142)) | section 151(1) | |
| group (in Part 5) | section 257(1) | |
| group (in Part 6) | section 332 | |
| group (in Chapter 2 of Part 11) | section 591(1) | |
| group (in Chapter 4 of Part 11) | section 606(5) | |
| group (in Chapter 9 of Part 15) | section 591(1) (as applied by section 926(1)) | |
| group company (in Part 5) | section 257(1) | |
| group company (in Part 6) | section 332 | |
| heritage body (in Chapter 10 of Part 9) | section 507(2) | |
| heritage direction (in Chapter 10 of Part 9) | section 507(2) | |
| heritage maintenance property (in Chapter 10 of Part 9) | section 507(2) | |
| heritage maintenance settlement (in Chapter 10 of Part 9) | section 507(2) | |
| higher rate | section 6(2) (as applied by section 989) | |
| holding company (in Chapter 6 of Part 4) | section 151(1) | |
| the 15% holding limit condition (in Chapter 3 of Part 6) | section 274(2) | |
| the income retention condition (in Chapter 3 of Part 6) | section 274(2) | |
| income tax advantage (in Chapter 1 of Part 13) | section 683(1) | |
| the independent broker conditions (in Chapter 1 of Part 14) | section 817 | |
| the independent investment manager conditions (in Chapter 1 of Part 14) | section 818 | |
| individual (in Chapter 2 of Part 13) | section 714(4) | |
| individual (in Chapter 6 of Part 15) | section 905 | |
| interest (in Part 12) | section 671 | |
| interest payment day (in Part 12) | section 672 | |
| interest period (in Part 12) | section 673 | |
| the invested amount (in Part 7) | section 337 | |
| the investing company (in Chapter 4 of Part 6) | section 286(1) | |
| investment (in Chapter 2 of Part 15) | section 855(1) | |
| the investment (in Part 7) | section 334(1) | |
| investment company (in Chapter 6 of Part 4) | section 151(1) | |
| the investment date (in Part 7) | section 338 | |
| investment manager (in Chapter 1 of Part 14) | section 827(1) | |
| investments (in relation to a company) (in Chapter 3 of Part 6) | section 285(4) | |
| investment transaction (in Chapter 1 of Part 14) | section 827(2) | |
| the investor (in Part 5) | section 157(1) | |
| the investor (in Part 7) | sections 334(1) and 370 | |
| the issuing company (in Part 5) | section 157(1) | |
| limited partner (in Chapter 3 of Part 4) | section 106 | |
| the listing condition (in Chapter 3 of Part 6) | section 274(2) | |
| living together (in relation to married couples and civil partners) | section 1011 | |
| local authority | section 999 | |
| local authority association | section 1000 | |
| manufactured dividend (in Chapter 2 of Part 11) | section 573(1)(a) | |
| manufactured dividend (in Chapter 3 of Part 11 | ||
| modified net income | section 1025 | |
| the nature of income condition (in Chapter 3 of Part 6) | section 274(2) | |
| net income | section 23 (see Step 2) (as applied by section 989) | |
| nominal value of securities (in Part 12) | sections 676 and 677 | |
| non-active partner (in Chapter 3 of Part 4) | section 112 | |
| non-charitable expenditure (in Part 10) | section 543 | |
| non-UK resident (and references to a non-UK resident or a non-UK resident person) | section 989 | |
| normal self-assessment filing date | section 989 | |
| notice | section 989 | |
| obligation (in Chapter 3 of Part 8) | section 439(7) | |
| occupation (in Chapter 4 of Part 13) | section 774 | |
| offshore installation | sections 1001 and 1002 | |
| oil and gas exploration and appraisal | section 1003 | |
| ordinary share capital | section 989 | |
| ordinary shares (in Part 5) | section 257(1) | |
| ordinary shares (in Part 6) | section 332 | |
| other income (in Part 9) | section 463 | |
| other person (in Chapter 3 of Part 13) | section 763 | |
| other person (in Chapter 4 of Part 13) | section 782 | |
| overseas dividend (in Part 11) | section 567 | |
| overseas dividend (in Chapter 9 of Part 15) | section 567 (as applied by section 926(1)) | |
| overseas property business | Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989) | |
| overseas securities (in Part 11) | section 567 | |
| overseas tax (in Chapter 2 of Part 11) | section 591(1) | |
| overseas tax (in Chapter 9 of Part 15) | section 591(1) (as applied by section 926(1)) | |
| overseas tax credit (in Chapter 2 of Part 11) | section 591(1) | |
| parent company (in Part 5) | section 257(1) | |
| parent company (in Part 6) | section 332 | |
| payment (in Chapter 7 of Part 9) | section 493(5) | |
| period A, period B, period C (in Part 5) | section 159(2), (3), (4) | |
| period of account | section 989 | |
| permanent establishment | section 989 | |
| person abroad (in Chapter 2 of Part 13) | section 718 | |
| personal representatives | section 989 | |
| prescribed (in Chapter 2 of Part 11) | section 591(1) | |
| principal company (in Chapter 2 of Part 11) | section 591(1) | |
| principal company (in Chapter 9 of Part 15) | section 591(1) (as applied by section 926(1) | |
| profits or gains | section 989 | |
| property deriving its value from land (in Chapter 3 of Part 13) | section 772(2) | |
| property investment LLP | section 1004 | |
| property maintenance purpose (in Chapter 10 of Part 9) | section 507(2) | |
| qualifying annual payment (in Chapter 6 of Part 15) | section 899 | |
| qualifying business activity (in Part 5) | section 179 | |
| qualifying certificate of deposit (in Part 15) | section 985 | |
| qualifying company (in Part 5) | section 180 | |
| qualifying distribution | section 989 | |
| qualifying donation (in Chapter 2 of Part 8) | section 416 | |
| qualifying holding (in Chapter 3 of Part 6) | Chapter 4 of Part 6 | |
| the 70% qualifying holdings condition (in Chapter 3 of Part 6) | section 274(2) | |
| qualifying interest in land (in Chapter 3 of Part 8) | section 433 | |
| qualifying investor (in Part 5) | section 162 | |
| qualifying investment (in Part 7) | section 344 | section 895(6) |
| registered industrial and provident society (in Chapter 6 of Part 4) | section 151(1) | |
| registered industrial and provident society (in Chapter 3 of Part 15) | section 887(5) | |
| registered pension scheme | section 150(2) of FA 2004 (as applied by section 989) | |
| the Registrar (in Chapter 5 of Part 15) | section 895(6) | |
| regulations (in Chapter 5 of Part 6) | section 325 | |
| related agreements (in Part 11) | section 571 | |
| the relevant company (in Chapter 4 of Part 6) | section 286(1) | |
| relevant disregarded income (in Chapter 1 of Part 14) | section 821 | |
| relevant foreign income | section 989 | |
| the relevant holding (in Chapter 4 of Part 6) | section 286(1) | |
| relevant investment (in Chapter 2 of Part 15) | section 856 | |
| the relevant shares (in Part 5) | section 157(1) | |
| relevant transaction (in Chapter 2 of Part 13) | section 715 | |
| relevant transfer (in Chapter 2 of Part 13) | section 716(1) | |
| relevant withholding tax (in Chapter 2 of Part 11) | section 590 | |
| repo (in Part 11) | section 569 | |
| the repurchase price of the securities (in Chapter 4 of Part 11) | section 606(7) | |
| retail prices index | section 989 | |
| the rules about manufactured payments (in Chapter 4 of Part 11) | section 606(8) | |
| savings income | section 18 | |
| savings rate | section 7 (as applied by section 989) | |
| schedule A business | section 989 | |
| scheme administrator | section 989 | |
| section 946 payment (in Chapter 15 of Part 15) | section 945(1) | |
| securities (in relation to a company) (in Chapters 3 to 6 of Part 6, but see sections 317(4) and 328(2)) | section 285(2) | |
| securities (in Part 12) | section 619 | |
| securities (in Chapter 1 of Part 13) | section 713 | |
| securities of the same kind (in Part 12) | section 619(6) | |
| settled property | section 466 (as applied by section 989) | |
| settlor | sections 467 to 473 (as applied by section 989) | |
| share (in Chapter 3 of Part 13) | section 772(3) | |
| share (in Chapter 4 of Part 13) | section 789 | |
| shares (in Chapter 6 of Part 4) | section 151(1) | |
| shares (in Part 6) | section 332 | |
| share loss relief (in Chapter 6 of Part 4) | section 131(1) | |
| sideways relief (in Chapter 2 of Part 4) | section 60(4) | |
| sideways relief (in Chapter 3 of Part 4) | section 103(1) | |
| sideways relief (in Chapter 5 of Part 13) | section 790(3) | |
| single company (in Part 5) | section 257(1) | |
| single company (in Part 6) | section 332 | |
| the 6 year period (in Chapter 6 of Part 7) | section 359(3) | |
| spouse (in Chapter 6 of Part 4) | section 151(1) | |
| starting rate | section 6(2) (as applied by section 989) | |
| starting rate limit | section 20(1) (as applied by section 989) | |
| stock lending arrangement (in Part 11) | section 568 | |
| subsidiary (in Chapter 1 of Part 8) | section 401(3) | |
| 51% subsidiary | section 989 | |
| 75% subsidiary | section 989 | |
| the successor company (in Chapter 5 of Part 6) | section 323(3) | |
| surrender (in the application of this Act to Scotland) | section 1008 | |
| tax credit | section 989 | |
| tax enactments (in Chapter 5 of Part 6) | ||
| trading stock (in Chapter 1 of Part 13) | section 713 | |
| transaction income (in Chapter 1 of Part 14) | section 814(5) | |
| transaction in securities (in Chapter 1 of Part 13) | section 713 | |
| transfer (in Chapter 2 of Part 11) | section 591(1) | |
| transfer (of securities) (in Part 12) | section 620 | |
| transfer (in Chapter 2 of Part 13) | section 716(2) | |
| transfer with accrued interest (in Part 12) | section 623 | |
| transfer with unrealised interest (in Part 12) | section 625 | |
| transfer without accrued interest (in Part 12) | section 624 | |
| transferee (in Part 12) | section 621 | |
| transferor (in Part 12) | section 621 | |
| trust rate | section 9(1) (as applied by section 989) | |
| the trustees of a settlement (in Part 9) | section 463 | |
| UK generally accepted accounting practice | section 997(2) | |
| UK property business | ||
| Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989) | ||
| UK public revenue dividend (in Chapter 5 of Part 15) | section 891 | |
| UK resident (and references to a UK resident or a UK resident person) | section 989 | |
| UK securities (in Part 11) | section 566 | |
| UK shares (in Part 11) | section 566 | |
| umbrella scheme | section 989 | |
| unauthorised unit trust | section 989 | |
| unit holder | section 989 | |
| unit trust scheme | section 1007 | |
| United Kingdom | section 1013 | |
| unrealised interest (in Part 12) | section 625 | |
| the value of the net benefit to a charity (in Chapter 3 of Part 8) | section 437 | |
| variable rate securities (in Part 12) | section 627 | |
| VCT | section 259(1) (as applied by section 989) | |
| VCT approval (in Part 6) | section 259(2) | |
| VCT-in-liquidation (in Chapter 5 of Part 6) | section 320 | |
| VCT relief (in Part 6) | section 258 | |
| venture capital trust | section 259(1) (as applied by section 989) | |
| woodlands | section 996 | |
| the year of the loss (in Chapter 6 of Part 4) | section 131(1) |
Pages: P.1 | P.2 | P.3 | P.4 | P.5 | P.6 | P.7 | P.8 | P.9 | P.10 | P.11 | P.12 | P.13 | P.14 | P.15 | P.16 | P.17 | P.18 | P.19 | P.20 | P.21 | P.22 | P.23 | P.24 | P.25 | P.26 | P.27 | P.28 | P.29 | P.30 | P.31 | P.32 | P.33 | P.34 | P.35 | P.36 | P.37 | P.38 | P.39 | P.40 | P.41 | P.42 | P.43 | P.44 | P.45 | P.46 | P.47 | P.48 | P.49 | P.50 | P.51 | P.52 | P.53 | P.54 | P.55 | P.56 | P.57 | P.58 | P.59 | P.60 | P.61 | P.62 | P.63 | P.64 | P.65 | P.66 | P.67 | P.68 | P.69 | P.70
-- Back --