Pt2 Ch18 Income Tax (Trading and Other Income) Act 2005 (ITTOIA 2005) |
Pt3 Ch15 Corporation Tax Act 2009 (CTA 2009) |
Post-cessation receipts: trades, professions and vocations |
Pt3 Ch8 ITTOIA 2005 |
Pt4 Ch7 CTA 2009 |
Rent receivable in connection with certain UK concerns |
Pt3 Ch9 ITTOIA 2005 |
Pt4 Ch8 CTA 2009 |
Rent receivable for UK electric-line wayleaves |
Pt3 Ch10 ITTOIA 2005 |
Pt4 Ch9 CTA 2009 |
Post-cessation receipts: UK property businesses |
Pt4 Ch2 ITTOIA 2005 |
- |
Interest |
Pt4 Ch9 ITTOIA 2005 |
- |
Gains from contracts for life insurance etc |
Pt4 Ch11 ITTOIA 2005 |
- |
Transactions in deposits |
Pt4 Ch12 ITTOIA 2005 |
- |
Disposals of futures and options involving guaranteed returns |
S579 ITTOIA 2005 |
- |
Royalties and other income from intellectual property |
S583 ITTOIA 2005 |
S908 CTA 2009 |
Income from disposals of know-how |
S587 ITTOIA 2005 |
S912 CTA 2009 |
Income from sales of patent rights |
Pt5 Ch3 ITTOIA 2005 |
- |
Films and sound recordings: non-trade businesses |
Pt5 Ch4 ITTOIA 2005 |
- |
Certain telecommunication rights: non-trading income |
Pt5 Ch5 ITTOIA 2005 |
- |
Settlements: amounts treated as income of settlor |
S682(4) ITTOIA 2005 |
S965(4) CTA 2009 |
Adjustments after the administration period |
S844(4) ITTOIA 2005 |
S1277(4) CTA 2009 |
Withdrawal of relief for unremittable foreign income after source ceases |
Pt12 Ch2 ITA 2007 |
- |
Accrued income profits |
S681BB(8), (9) ITA 2007 |
- |
New lease after assignment or surrender |
S681DD ITA 2007 |
S874(1) CTA 2010 |
Leased assets: capital sums |
S720, S727 or S731 ITA 2007 |
- |
Transfer of assets abroad |
Pt13 Ch3 ITA 2007 |
S818(1) CTA 2010 |
Transactions in land |
S776 ITA 2007 |
- |
Sales of occupation income |
S796 ITA 2007 |
- |
Individuals benefited by film relief |
S804 ITA 2007 |
- |
Losses derived from exploiting licence: individuals in partnership |
S809CZC(2) ITA 2007 |
- |
Income transferred under a loan or credit transaction |
- |
S752 CTA 2009 |
Non-trading gains on intangible fixed assets |
- |
S986(4) CTA 2009 |
Withdrawal of deductions if approval for share incentive plan withdrawn: non-trading cases |
- |
S1083(5) CTA 2009 |
Refunds of expenditure on research and development |
- |
S1229 CTA 2009 |
Management expenses: claw back of relief |
- |
S1252 CTA 2009 |
Industrial development grants: companies with investment business |
- |
S1253 CTA 2009 |
Contributions to local enterprise organisations or urban regeneration companies: disqualifying benefits |
- |
S1254 CTA 2009 |
Repayments under Financial Services and Markets Act 2000 |
- |
S538(3) CTA2010 |
Real estate investment trusts: entry charge |
- |
S636(1) CTA 2010 |
Banks etc in compulsory liquidation |
- |
S779(2) CTA 2010 |
Loan or credit transactions |
- |
S851(8) CTA 2010 |
Sale and lease-back: taxation of consideration |
- |
S56(2) Income and Corporation Taxes Act 1988 (ICTA 1988) |
Transactions in deposits |
S571(1) ICTA 1988 |
S571(1) ICTA 1988 |
Cancellation of certificates: schemes for rationalising industry |
S774(1) ICTA 1988 |
S774(1) ICTA 1988 |
Transactions between dealing company and associated company |
S68(2) Finance Act 1989 (FA 1989) |
- |
Employee share ownership trust (chargeable event) |
S71(4) FA 1989 |
- |
Employee share ownership trust (borrowing) |
- |
S256(2) Capital Allowances Act 2001 (CAA 2001) |
Life assurance business: capital allowances |
S258(4) CAA 2001 |
- |
Special leasing |
S479(4) CAA 2001 |
- |
Persons having qualifying non-trade expenditure |
S394(2) Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) |
- |
Charge on administrator of non-approved pension scheme |
S476(5) ITEPA 2003 |
- |
Charge on occurrence of chargeable event |
Reg17 Offshore Funds (Tax) Regulations 2009, SI 2009 No 3001 |
- |
Offshore income gains |
S1086(2) CTA 2010 |
S1086(2) CTA 2010 |
Chargeable payments connected with exempt distributions |
- |
S254(2) Taxation (International and Other Provisions) Act 2010 |
Tax arbitrage: calculation or recalculation of income etc following receipt notice |