– see also Finance and financial services

Acquisition of another company's undertaking, disapplication

Legislation/Regulatory – SI 1997/1156 reg. 12

Amalgamation of authorised unit trust, exemption from charge

Legislation/Regulatory – SI 1997/1156 reg. 9, 10

Associated company transfers, disapplication

Legislation/Regulatory – SI 1997/1156 reg. 11

Authorised investment funds

– see Authorised investment funds

Bearer securities issued in foreign currency

Legislation/Regulatory – SI 1997/1156 reg. 5

Conversion of authorised unit trusts, exemption from charge

Legislation/Regulatory – SI 1997/1156 reg. 7, 8

Corporation tax

Commentary – Hardman's Tax Rates and Tables ¶9-050

Corporation tax rate

Legislation/Regulatory – CTA2010 s. 614

Derivative contracts

Legislation/Regulatory – CTA2009 s. 587, 601, 602, 660

Distributions

Commentary – Tax Reporter ¶328-350 ; Tax Reporter ¶330-300

Dividend distributions

Legislation/Regulatory – ITTOIA2005 s. 386-388

General provisions

Legislation/Regulatory – FA95 s. 152

Generally

Commentary – SDLT Reporter ¶130-300 ; Essential Tax Companion ¶23000 ; VAT Reporter ¶41-200(15)

Gifts to charities, deductions

Commentary – Tax Reporter ¶115-575–Tax Reporter ¶115-590

Holdings treated as creditor relationship rights

Disregard of investments and liabilities where tax avoidance motive

Legislation/Regulatory – CTA2009 s. 492

Generally

Legislation/Regulatory – CTA2009 s. 490 ; TCGA92 s. 116A

Opening valuations

Legislation/Regulatory – CTA2009 s. 491

Individual pension accounts

Legislation/Regulatory – FA2001 s. 94 ; FA99 Sch. 10, para. 6A ; SOCN05/01-1

Inheritance tax, excluded property

Commentary – Tax Reporter ¶602-200

Interest distributions

Legislation/Regulatory – ITTOIA2005 s. 373-375

Interest receivable

Commentary – Tax Reporter ¶330-300

Interest-bearing investments

Legislation/Regulatory – SI 1997/1156 reg. 6

Investment trusts investing in

Legislation/Regulatory – SP 3/97

Loan relationships

Commentary – Tax Reporter ¶718-000

Meaning

Legislation/Regulatory – CTA2009 s. 488 ; CTA2010 s. 613 ; F(No. 2)A2005 s. 17(4) ; FSMA2000 s. 236 ; SI 1997/1156 reg. 2 ; SI 2001/964
HMRC Guidance – CFM50740 ; CTM48814

Monthly savings schemes

Legislation/Regulatory – SP 2/99

Overview

Legislation/Regulatory – CTA2009 s. 487

Place of supply of services

Case Law – Banque Bruxelles Lambert SA (BBL) v Belgium (Case C-8/03). [2007] BVC 101

Property condition

Legislation/Regulatory – FSMA2000 s. 236

Qualifying investments test

Generally

Legislation/Regulatory – CTA2009 s. 493

Hedging relationship

Legislation/Regulatory – CTA2009 s. 496

Meaning of qualifying investments

Legislation/Regulatory – CTA2009 s. 494

Power to change qualifying investments

Legislation/Regulatory – CTA2009 s. 497

Qualifying holdings

Legislation/Regulatory – CTA2009 s. 495

Regulations

Legislation/Regulatory – FA95 s. 152

Repurchase of shares by authorised corporate director

Legislation/Regulatory – SI 1997/1156 reg. 4

Stamp duty land tax

Legislation/Regulatory – FA2003 s. 102

Taxable person

Case Law – Banque Bruxelles Lambert SA (BBL) v Belgium (Case C-8/03). [2007] BVC 101

Treasury powers to change legislation

Commentary – SDLT Reporter ¶140-424

Umbrella schemes

Legislation/Regulatory – CTA2010 s. 615 ; TCGA92 s. 99A

Unit trust, transfers to

Legislation/Regulatory – SI 2008/710

Waivers of distributions

Legislation/Regulatory – ESC C30