| CTA 2009 |
- |
- |
| S5(2) |
Scope of charge |
ICTA88 S11(1) |
| S5(3) |
Scope of charge |
ICTA88 S11(2) |
| S19(1) |
Scope of charge – chargeable profits |
ICTA88 S11(1) |
| S19(2) |
Scope of charge – chargeable profits |
ICTA88 S11(2)/(2A) |
| S19(3) |
Scope of charge – chargeable profits |
ICTA88 S11(2)/(2A) |
| S20(1) |
Profits attributable to PE:introduction |
ICTA88 S11AA(1) |
| S20(2) |
Profits attributable to PE:introduction |
N/A |
| S20(3) |
Profits attributable to PE:introduction |
N/A |
| S21(1) |
The separate enterprise principle |
ICTA88 S11AA(2) |
| S21(2) |
The separate enterprise principle |
ICTA88 S11AA(3) |
| S21(3) |
The separate enterprise principle |
ICTA88 SchA1 para 1(2) |
| S22 |
Transactions treated as being on arm’s length terms |
ICTA88 SchA1 para 2 |
| S23(1) |
Provision of goods or services for PE |
ICTA88 SchA1 para 6(1) |
| S23(2) |
Provision of goods or services for PE |
ICTA88 SchA1 para 6(2) |
| S23(3) |
Provision of goods or services for PE |
ICTA88 SchA1 para 6(3) |
| S24 |
Application to insurance companies |
Previously ICTA88 S11AA(5) now substituted by FA2012 S146, Sch16 paras135,137,138 with effect in relation to accounting periods of companies beginning on or after 1 January 2013 |
| S25(1) |
Non-UK resident banks:introduction |
ICTA88 SchA1 para 7(1) |
| S25(2) |
Non-UK resident banks:introduction |
ICTA88 SchA1 para 7(2) |
| S25(3) |
Non-UK resident banks:introduction |
ICTA88 SchA1 para 7(1) |
| S26(1) |
Transfer of financial assets |
ICTA88 SchA1 para 7(1)/8(1) |
| S26(2) |
Transfer of financial assets |
ICTA88 SchA1 para 8(1) |
| S26(3) |
Transfer of financial assets |
ICTA88 SchA1 para 8(2) |
| S27(1) |
Loans: attribution of financial assets and profits arising |
ICTA88 SchA1 para 7(1)/9(1) |
| S27(2) |
Loans: attribution of financial assets and profits arising |
ICTA88 SchA1 para 9(1) |
| S27(3) |
Loans: attribution of financial assets and profits arising |
ICTA88 SchA1 para 9(3) |
| S27(4) |
Loans: attribution of financial / Assets and profits arising |
ICTA88 SchA1 para 9(4) |
| S27(5) |
Loans: attribution of financial / Assets and profits arising |
ICTA88 SchA1 para 9(5) |
| S28(1) |
Borrowing: PE acting as agent or intermediary |
ICTA88 SchA1 para 7(1)/10(1) |
| S28(2) |
Borrowing: PE acting as agent or intermediary |
ICTA88 SchA1 para 10(2) |
| S29(1) |
Allowable deductions |
ICTA88 S11AA(4) |
| S29(2) |
Allowable deductions |
ICTA88 S11AA(4) |
| S29(3) |
Allowable deductions |
ICTA88 SchA1 para 3(1) |
| S29(4) |
Allowable deductions |
ICTA88 SchA1 para 3(2) |
| S29(5) |
Allowable deductions |
ICTA88 S11AA(4) |
| S30 |
Restriction on deduction: costs |
ICTA88 S11AA(3) |
| S31(1) |
Restriction on deduction: payments in respect of intangible assets |
ICTA88 SchA1 para 4(1) |
| S31(2) |
Restriction on deduction: payments in respect of intangible assets |
ICTA88 SchA1 para 4(2) |
| S32(1) |
Restriction on deduction: interest or other financing costs |
ICTA88 SchA1 para 5(1) |
| S32(2) |
Restriction on deduction: interest or other financing costs |
ICTA88 SchA1 para 5(2) |
| S32(3) |
Restriction on deduction: interest or other financing costs |
ICTA88 SchA1 para 5(3) |
| S1259 |
Calculation of partnerships with non-resident company partners |
ICTA88 S114(1). S115(4) |
| CTA 2010 |
- |
- |
| S969(1) |
Collection etc of tax from UK representatives of non-UK resident companies: Introduction |
FA 2003 S150(1) |
| S969(2) |
Collection etc of tax from UK representatives of non-UK resident companies: Introduction |
FA 2003 S150(1) |
| S969(3) |
Collection etc of tax from UK representatives of non-UK resident companies: Introduction |
FA 2003 S150(2) |
| S969(4) |
Collection etc of tax from UK representatives of non-UK resident companies: Introduction |
FA 2003 S150(2) |
| S970(1) |
Collection etc of tax from UK representatives of non-UK resident companies: Obligations and liabilities |
FA 2003 S150(1) |
| S970(2) |
Collection etc of tax from UK representatives of non-UK resident companies: Obligations and liabilities |
FA 2003 S150(3) |
| S970(3) |
Collection etc of tax from UK representatives of non-UK resident companies: Obligations and liabilities |
FA 2003 S150(3) |
| S970(4) |
Collection etc of tax from UK representatives of non-UK resident companies: Obligations and liabilities |
FA 2003 S150(3) |
| S970(5) |
Collection etc of tax from UK representatives of non-UK resident companies: Obligations and liabilities |
FA 2003 S150(3) |
| S971(1) |
Collection etc of tax from UK representatives of non-UK resident companies: Exceptions |
FA 2003 S150(4) |
| S971(2) |
Collection etc of tax from UK representatives of non-UK resident companies: Exceptions |
FA 2003 S150(4) |
| S971(3) |
Collection etc of tax from UK representatives of non-UK resident companies: Exceptions |
FA 2003 S150(5) |
| S971(4) |
Collection etc of tax from UK representatives of non-UK resident companies: Exceptions |
FA 2003 S150(6) |
| S972(1) |
Collection etc of tax from UK representatives of non-UK resident companies: Interpretation of this chapter |
FA 2003 S150(7) |
| S972(2) |
Collection etc of tax from UK representatives of non-UK resident companies: Interpretation of this chapter |
FA 2003 S150(7A) |
| S973 |
Recovery of unpaid Corporation Tax due from non-UK resident company: Introduction |
FA 2000 Sch 28 para 6(1) |
| S974 |
Recovery of unpaid Corporation Tax due from non-UK resident company: Case in which this chapter applies |
FA 2000 Sch 28 para 1 |
| S975 |
Recovery of unpaid Corporation Tax due from non-UK resident company: Meaning of ‘the relevant period’ |
FA 2000 Sch 28 para 2(2) |
| S976(1) |
Recovery of unpaid Corporation Tax due from non-UK resident company: Meaning of ‘related company’ |
FA 2000 Sch 28 para 2(1) |
| S976(2) |
Recovery of unpaid Corporation Tax due from non-UK resident company: Meaning of ‘related company’ |
FA 2000 Sch 28 para 2(3) |
| S976(3) |
Recovery of unpaid Corporation Tax due from non-UK resident company: Meaning of ‘related company’ |
FA 2000 Sch 28 para 2(3) |
| S976(4) |
Recovery of unpaid Corporation Tax due from non-UK resident company: Meaning of ‘related company’ |
FA 2000 Sch 28 para 2(4) |
| S977(1) |
Recovery of unpaid Corporation Tax due from non-UK resident company: Notice requiring payment of unpaid tax |
FA 2000 Sch 28 para 3(1) |
| S977(2) |
Recovery of unpaid Corporation Tax due from non-UK resident company: Notice requiring payment of unpaid tax |
FA 2000 Sch 28 para 3(2) |
| S977(3) |
Recovery of unpaid Corporation Tax due from non-UK resident company: Notice requiring payment of unpaid tax |
FA 2000 Sch 28 para 3(3) |
| S977(4) |
Recovery of unpaid Corporation Tax due from non-UK resident company: Notice requiring payment of unpaid tax |
FA 2000 Sch 28 para 5(2) |
| S978(1) |
Recovery of unpaid Corporation Tax due from non-UK resident company: Time limit for giving notice |
FA 2000 Sch 28 para 4(1) |
| S978(2) |
Recovery of unpaid Corporation Tax due from non-UK resident company: Time limit for giving notice |
FA 2000 Sch 28 para 4(2) |
| S978(3) |
Recovery of unpaid Corporation Tax due from non-UK resident company: Time limit for giving notice |
FA 2000 Sch 28 para 4(3) |
| S978(4) |
Recovery of unpaid Corporation Tax due from non-UK resident company: Time limit for giving notice |
FA 2000 Sch 28 para 4(4) |
| S978(5) |
Recovery of unpaid Corporation Tax due from non-UK resident company: Time limit for giving notice |
FA 2000 Sch 28 para 4(3) |
| S979(1) |
Recovery of unpaid Corporation Tax due from non-UK resident company: Amount payable in consortium case |
FA 2000 Sch 28 para 5(1) |
| S979(2) |
Recovery of unpaid Corporation Tax due from non-UK resident company: Amount payable in consortium case |
FA 2000 Sch 28 para 5(3) |
| S979(3) |
Recovery of unpaid Corporation Tax due from non-UK resident company: Amount payable in consortium case |
FA 2000 Sch 28 para 5(3) |
| S979(4) |
Recovery of unpaid Corporation Tax due from non-UK resident company: Amount payable in consortium case |
FA 2000 Sch 28 para 5(3) |
| S979(5) |
Recovery of unpaid Corporation Tax due from non-UK resident company: Amount payable in consortium case |
FA 2000 Sch 28 para 5(4) |
| S980(1) |
Recovery of unpaid Corporation Tax due |
FA 2000 Sch 28 para 6(2) |
| S980(2) |
Recovery of unpaid Corporation Tax due from non-UK resident company: Supplementary |
FA 2000 Sch 28 para 6(3) |
| S1141(1) |
PE of companies |
FA 2003 S148(1) |
| S1141(2) |
PE of companies |
FA 2003 S148(2) |
| S1141(3) |
PE of companies |
FA 2003 S148(1) |
| S1142(1) |
Circumstances where there is no PE |
FA 2003 S148(3) |
| S1142(2) |
Circumstances where there is no PE |
FA 2003 S152(1), Sch26 para 1(1),(2) |
| S1143(1) |
Circumstances where there is no PE |
FA 2003 S148(4) |
| S1143(2) |
Circumstances where there is no PE |
FA 2003 S148(4) |
| S1143(3) |
Circumstances where there is no PE |
FA 2003 S148(5) |
| S1144 |
Circumstances where there is no PE |
FA 2003 S148(5A) |
| S1145(1) |
Brokers |
FA 2003 Sch26 para 1(1)/2(1) |
| S1145(2) |
Brokers |
FA 2003 Sch26 para 2(1) |
| S1145(3) |
Brokers |
FA 2003 Sch26 para 2(2) |
| S1145(4) |
Brokers |
FA 2003 Sch26 para 2(2) |
| S1145(5) |
Brokers |
FA 2003 Sch26 para 2(2) |
| S1145(6) |
Brokers |
FA 2003 Sch26 para 2(2) |
| S1146(1) |
Investment managers |
FA 2003 Sch26 para 1(1)/3(1) |
| S1146(2) |
Investment managers |
FA 2003 Sch26 para 3(1) |
| S1146(3) |
Investment managers |
FA 2003 Sch26 para 3(2) |
| S1146(4) |
Investment managers |
FA 2003 Sch26 para 3(2) |
| S1146(5) |
Investment managers |
FA 2003 Sch26 para 3(2)/7(2) |
| S1146(6) |
Investment managers |
FA 2003 Sch26 para 3(2) |
| S1146(7) |
Investment managers |
FA 2003 Sch26 para 3(2) |
| S1147 |
Investment managers: the 20% rule |
FA 2003 Sch26 para 4(1) |
| S1148(1) |
S1147: interpretation |
N/A |
| S1148(2) |
S1147: interpretation |
FA 2003 Sch26 para 4(2) |
| S1148(3) |
S1147: interpretation |
FA 2003 Sch26 para 4(3) |
| S1148(4) |
S1147: interpretation |
FA 2003 Sch26 para 4(4) |
| S1148(5) |
S1147: interpretation |
FA 2003 Sch26 para 4(4) |
| S1149(1) |
Application of 20% rule to collective investment schemes |
FA 2003 Sch26 para 5(1) |
| S1149(2) |
Application of 20% rule to collective investment schemes |
FA 2003 Sch26 para 5(2) |
| S1149(3) |
Application of 20% rule to collective investment schemes |
FA 2003 Sch26 para 5(2) |
| S1149(4) |
Application of 20% rule to collective investment schemes |
FA 2003 Sch26 para 5(2) |
| S1149(5) |
Application of 20% rule to collective investment schemes |
FA 2003 Sch26 para 5(3) |
| S1149(6) |
Application of 20% rule to collective investment schemes |
FA 2003 Sch26 para 5(3) |
| S1149(7) |
Application of 20% rule to collective investment schemes |
FA 2003 Sch26 para 5(4) |
| S1150(1) |
Meaning of ‘investment manager’ and ‘investment transaction’ |
FA 2003 Sch26 para 3(1)/(3) |
| S1150(2) |
Meaning of ‘investment manager’ and ‘investment transaction’ |
FA 2003 Sch26 para 3(4) |
| S1151(1) |
Lloyd’s agents |
FA 2003 Sch26 para 1(1)/6(1) |
| S1151(2) |
Lloyd’s agents |
FA 2003 Sch26 para 6(1) |
| S1151(3) |
Lloyd’s agents |
FA 2003 Sch26 para 6(1) |
| S1151(4) |
Lloyd’s agents |
FA 2003 Sch26 para 6(1) |
| S1151(5) |
Lloyd’s agents |
FA 2003 Sch26 para 6(1) |
| S1151(6) |
Lloyd’s agents |
FA 2003 Sch26 para 6(2) |
| S1152(1) |
Investment managers: disregard of certain chargeable profits |
FA 2003 Sch26 para 5A(1) |
| S1152(2) |
Investment managers: disregard of certain chargeable profits |
FA 2003 Sch26 para 5A(2),(3),(4) |
| S1152(3) |
Investment managers: disregard of certain chargeable profits |
FA 2003 Sch26 para 5A(5) |
| S1152(4) |
Investment managers: disregard of certain chargeable profits |
FA 2003 Sch26 para 5A(6) |
| S1153(1) |
Miscellaneous |
FA 2003 Sch26 para 7(1) |
| S1153(2) |
Miscellaneous |
FA 2003 Sch26 para 7(4) |