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Corporation Tax 2021/22
Corporation Tax 2021/22

Satwaki Chanda, Barrister at Law

Jacquelyn Kimber BA (Hons), CAT, ATT
Andrew Parkes ADIT
Maria Kitt
Steve Collings FMAAT, FCCA
David O’Keefe FCA CTA (Fellow)

Series General Editor: Mark McLaughlin CTA (Fellow) ATT (Fellow) TEP
 Bloomsbury Professional
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Preface

Welcome to the new edition of Corporation Tax 2021/22.

The aim of this book is to provide a clear, concise guide to the principles and
practices of corporation tax, focused on the particular needs of most companies
and their advisers. Furthermore, a number of selected tax planning suggestions
and cost cutting ideas are listed alphabetically in Chapter 27. However, it has
not been possible to cover all circumstances, and readers will need to turn to
other texts for in-depth coverage of certain areas such as derivative contracts,
leasing and specialised businesses.
After the Introduction (Chapter 1), we deal with the tax treatment of trading
companies, dealing with topics such as trading income (Chapter 2), capital
allowances (Chapter 3), trading losses and groups (Chapters 4–5).
The following chapters deal with companies with investment business (Chapter
6), with an emphasis on property investment and related matters (Chapters
7-9).
There then follows more specialised topics such as close companies, loan
relationships, and the intangibles regime (Chapters 10–12), as well as topics
relating to technology and media such as the UK Patent Box, Research and
Development, and the creative sector reliefs (Chapters 13–15).
The next topics deal with chargeable gains, reconstructions and amalgamations,
distributions and liquidations (Chapters 16–19), before going on to deal with
international matters (Chapters 20–21).
The final sections of the book deal with compliance matters, together with a
chapter on accounting (Chapters 22–26).

Latest developments
The corporation tax rate remains at 19% but is set to rise to 25% from 1
April 2023. This is a reversal from previous years where rates have generally
decreased over a 15-year period. In addition, the small profits rates and marginal
reliefs are being reintroduced, having previously been abolished in 2015.
There is also a raft of capital allowance measures designed to boost investment
following the Covid-19 pandemic. These measures include an extension to the
£1m limit for the annual investment allowance, a 130% superdeduction for new

v
Preface

plant and machinery and first year allowances for new plant and machinery
located in a freeport tax site.
The law is stated as at 1 June 2021.

Acknowledgments
We would like to thank Donald Drysdale, the original author of this book for
providing a solid foundation for subsequent authors to work from. We would
also like to thank Maria Kitt for her work on Chapter 14, David O’Keefe for
his work on Chapter 13, Steve Collings of Leavitt Walmsley Associates for
his work on the accounting chapter, Chapter 26, and – last but not least – our
editor Paul Crick for his patience, support and guidance in helping to deliver
this edition.
We hope that you find the book useful. We always welcome readers’ comments
and suggestions for future editions.
Satwaki Chanda
Jacquelyn Kimber
Andrew Parkes
July 2021

vi
Contents

Prefacev
Table of examples xvii
Table of statutes xxiii
Table of statutory instruments and other guidance lv
Table of European legislation lxi
Table of cases lxiii
List of abbreviations lxxv

Chapter 1 Introduction to corporation tax 1

Signposts1
Corporation tax legislation 1
Company law aspects 2
The fundamentals of corporation tax 5
Company accounts and directors’ duties 9
Taxation and accounts 13

Chapter 2 Trading income 17

Signposts17
Introduction18
Trading profits 18
Trade29
Self-assessment of trading income 22
Net profits from non-trading activities 24
Expenses with a restricted deduction 27
Expenses with a permitted deduction 44
Expenditure in connection with employees 46
Expenses of a specific trade 53
Deductible and non-deductible expenses 56
Receipts not taxable as trading income 71
Receipts taxable as trading income 72
Property income treated as trading income 72
Redress payments for mis-selling 76
Activities treated as a trade by statute 76
Barter trading 77
Appropriations of profit 78
Valuation of stocks and work in progress 78
Change in basis of accounting  81

vii
Contents

Post-cessation receipts 84
Illustrative computational example 85
Bodies granted exemption from corporation tax on trading income 87
Charitable donations relief 88
Charitable receipts 93
Mutual companies 93
Members’ clubs 94
Community amateur sports clubs (CASCs) 94
Relief for expenditure on grassroots sport 97

Chapter 3 Capital allowances (plant and machinery) 99

Signposts99
Tangible fixed assets 100
Plant and machinery allowances 102
Rates of capital allowances 106
What qualifies as plant or machinery 107
Annual investment allowance 118
First year allowance 129
Expenditure on which an FYA may not be claimed 140
Allocation of expenditure between the AIA, FYAs and other
capital allowances 141
Fixtures148
Computation of capital allowances 152
Special rate expenditure and the special rate pool  160
Contribution allowances 164
Leasing164
Anti-avoidance175

Chapter 4 Single company trading losses 177

Signposts177
Trading profits and losses 177
Carry-forward of trading loss 178
Set trading loss against total profits 189
Relief for qualifying charitable donations 194
Terminal loss relief 198
Loss relief restrictions 201
Self-assessment207
Entitlement to first-year tax credits 209

Chapter 5 Groups 219

Signposts219
Business structures 219
Accounting and tax treatment of groups 221
Group relief 223
Group relief claims 232
Availability of group relief 239

viii
 Contents

Group relief compliance 251

Corporate interest restriction 256
Digital services tax 262
Anti-avoidance: transfers of corporate profits 264

Chapter 6 Investment business 265

Signposts265
Introduction265
Investment income 265
Management expenses 267
Investments in shares or loan stock 279
Community investment tax relief (CITR) 287

Chapter 7 Property investment  295

Signposts295
Introduction295
Trading or investing? 296
Profits of a property business 297
Property losses 306
The lease premium rules 310
Reverse premiums 318
Annual tax on enveloped dwellings (ATED) 318
Non-UK residents’ gains on UK property 321
Specialist investment companies: real estate investment trusts 326

Chapter 8 Buildings and structures 327

Signposts327
Introduction327
Structures and buildings allowances 327
Buildings and structures 330
Allowances only available if the business owns the relevant
interest in the property 332
Who qualifies for the allowance and how much is it? 334
What is qualifying expenditure? 336
Qualifying activities 337
When does the allowance begin and when does it come to
an end? 338
VAT339
Evidentiary requirements 339
Anti-avoidance340
The business premises renovation allowance 340

Chapter 9 The Construction Industry Scheme 353

Signposts353
Introduction353
Employment status 354

ix
Contents

Construction contract 355

Tax deductions from contract payments to sub-contractors 359
Registration for gross payment 362
Verification, record-keeping and penalties 367
Record-keeping369
Monthly return procedures 369
Cancellation of registration for gross payment 372
Application of sums deducted from contract payments 374
CIS penalties on contractors 376
Security deposit legislation 379

Chapter 10 Close companies and connected issues 383

Signposts383
Introduction383
Close companies 383
Connected persons 407
Close investment-holding companies 409
Companies owned by spouses or civil partners 412

Chapter 11 Loan relationships 413

Signposts413
Company finance 414
Accounting treatment 419
Close companies 423
Trading and non-trading loan relationships 425
Trading loan relationships 425
Loan relationships with an unallowable purpose 427
Non-trading loan relationships 433
Relief for non-trading deficits 433
Pre loan relationship and pre-trading expenditure 442
Costs of obtaining loan finance 443
Connected companies relationships 444
Consequences of connection 447
Groups and consortia 452
Foreign exchange gains and losses 453
Anti-avoidance legislation 454
Company tax return 457

Chapter 12 Intangible fixed assets 459

Signposts459
Scope pre- and post-FA 2002 459
Meaning of an intangible asset 464
Corporation tax treatment 468
Prescribed debit and credit adjustments 475
Sale of a chargeable intangible asset 479
Groups483

x
 Contents

Other aspects 491

International aspects 492

Chapter 13 UK Patent Box 493

Signposts493
Introduction494
Scope and nature of the Patent Box 496
Qualifying company 497
Qualifying IP rights 498
Relevant IP profits or losses of a trade 501
Alternative ‘streaming’ approach 510
Patent Box from 1 July 2016 514
Treatment of relevant IP losses of a trade 519
Making or revoking a Patent Box election 521
Anti-avoidance provisions 521
Transferring trades 523

Chapter 14 Research and development 525

Signposts525
Introduction525
R&D capital expenditure 528
R&D revenue expenditure 532
Rules specific to SMEs 539
Rules specific to large companies 547
‘Above-the-line’ expenditure credit for large companies 549
Restrictions on R&D and other reliefs 554
Tax relief for expenditure on vaccine research 555
Claiming R&D reliefs 557
Remediation of contaminated or derelict land 558

Chapter 15 Creative sector tax reliefs 569

Signposts569
Introduction to the reliefs 569
Film tax relief 572
Television tax relief 577
Video games tax relief 582
Theatre tax relief 587
Orchestra tax relief 594
Museums and galleries exhibitions tax relief 599
Special rules for losses 600

Chapter 16 Chargeable gains 605

Signposts605
Introduction605
Basic chargeable gains computation 607
Roll-over relief on replacement of business assets 615

xi
Contents

Gifts to charities, etc 619

Gifts of pre-eminent objects to the nation 619
Substantial shareholdings exemption (SSE) 619
Substantial shareholdings exemption for qualifying institutional
investors624
Intra-group asset transfer 625
Special computational provisions 628
Anti-avoidance636
Losses attributable to depreciatory transactions 638
Restrictions on allowable capital losses 640
Attribution of gains to members of non-resident companies 646

Chapter 17 Buying and selling companies 649

Signposts649
Buying and selling a corporate business 649
Company reconstructions and amalgamations 652
Trading losses 662
Capital allowances 671
Restrictions on transfer of deductions 681
UK Patent Box 682
European mergers and reconstructions 682
Transactions in securities 682
Clearance procedures 683

Chapter 18 Distributions 689

Signposts689
Introduction689
Payments classed as distributions 690
Qualifying and non-qualifying distributions (now distributions
to which CTA 2010, s 1100 applies and other distributions) 697
Small company dividend payments 698
Payments not treated as distributions 699
Demergers700
Purchase by a company of its own shares 709
Striking off a defunct company 713
Surplus ACT 716
Dividends received by companies 717
Exemption of distributions received 718
Relief for underlying foreign tax on dividends 721

Chapter 19 Liquidations 729

Signposts729
Insolvency729
Administration proceedings 731
Liquidation proceedings 734
Dissolution by striking off 738

xii
 Contents

Disincorporation relief 738

Tax avoidance, evasion and phoenixism 740

Chapter 20 Foreign matters 743

Signposts743
Introduction744
Company residence 744
UK resident company with overseas income 747
Non-UK resident company carrying on a trade in the UK 748
Non-resident company: UK trading income 750
Non-resident company: UK non-trading income 751
International movement of capital  752
UK company becoming non-UK resident 754
Double tax relief 758
Controlled foreign companies 760
Foreign branch exemption 772
Foreign currency accounting 780
Diverted profits tax 786
Profit fragmentation 790

Chapter 21 Transfer pricing 795

Signposts795
Introduction795
Base erosion and profit shifting 797
The UK transfer pricing rules 798
Pre-existing dormant companies 803
Small and medium-sized enterprises 803
Miscellaneous rules relating to transfer pricing 809
Self-assessment813
Country-by-country reporting 817
Advance pricing agreements 820
Advance thin capitalisation agreements 826
Tax arbitrage 826
Hybrid and other tax mismatches 828
Mutual agreement procedure and arbitration 828

Chapter 22 Self-assessment 829

Signposts829
Introduction829
Company tax return 830
Contacting HMRC 831
Duty to keep and preserve records 832
Accounting periods 834
Form CT600 837
Filing date 838
Online filing 839

xiii
Contents

Routine enquiry into company tax returns 843

Investigation of tax fraud 849
Appeals procedures 850
Company appeal 851
Alternative dispute resolution 855
HMRC’s litigation and settlement strategy 855

Chapter 23 Rates and payment of corporation tax 857

Signposts857
Rates of corporation tax 857
How to pay corporation tax 863
Payment dates 869
Large companies: quarterly instalments 864
Late payment interest on corporation tax 877
Group payment arrangements 884
Quarterly accounting for income tax 885
Penalties for failing to pay tax on time 888
Accelerated payments of tax 888
Claims for overpaid corporation tax 888
Difficulties in paying corporation tax 891
Security deposit legislation 893

Chapter 24 Self-assessment penalties 895

Signposts895
Introduction895
Penalties for incorrect tax returns  896
Company failure to notify taxable activities  903
Failure to deliver a return by the filing date 907
Penalties for failing to pay tax on time 913
Penalty procedures generally 916
Publishing details of deliberate tax defaulters 917
Managing serious defaulters918
Tax agents: dishonest conduct 919

Chapter 25 HMRC powers  921

Signposts921
Introduction to HMRC powers 921
Information and inspection powers 922
Record-keeping934
HMRC time limits for raising assessments 935
HMRC correction of tax returns 937
Tax debtors 937
Duties of senior accounting officers 939
Disclosure of tax avoidance schemes (DOTAS) 943
General anti-abuse rule (GAAR) 953
Public sector procurement restrictions 963

xiv
 Contents

HMRC action to counter tax avoidance schemes 963

Multilateral co-operation 968

Chapter 26 Accounting and tax 969

Signposts969
Accounting standards 969
UK GAAP 974
Current UK GAAP 975
FRS 102 979
FRS 101 986
Accounting for tax under UK GAAP 988
International GAAP 995
Interaction of accounting and tax principles 997
Amendments to FRS 102 and FRS 105: rent concessions 1013

Chapter 27 The year end 1017

Signposts1017
Corporation tax computation 1017
Tax planning 1025

Appendix 1: Retail prices index from March 1982 onwards 1037

Index1041

xv
Table of examples

Chapter 2 Trading income

Example 2.1—Whether pension contributions have to be spread 2.28
Example 2.2—Effect of spreading pension contributions 2.28
Example 2.3—Deduction in respect of lease premium 2.32
Example 2.4—Personal service company: deduction for deemed
payment2.50
Example 2.5—Illustrative corporation tax computation 2.79

Chapter 3 Capital allowances (plant and machinery)

Example 3.1—AIA straddling 1 January 2016 3.21
Example 3.2—AIA: expenditure straddling 1 January 2016 3.21
Example 3.3—AIA straddling 1 January 2019 3.22
Example 3.4—AIA straddling 1 January 2022 3.22
Example 3.5—AIA: group of companies with the same accounting
dates3.23
Example 3.6—AIA: group of companies with different accounting
dates3.23
Example 3.7—AIA: companies under common control 3.24
Example 3.8—AIA: group of companies with short accounting period3.25
Example 3.9—Allocation of annual investment allowance 3.40
Example 3.10—AIA: impact on qualifying expenditure pools 3.40
Example 3.11—AIA and FYA: impact on qualifying expenditure
pools3.40
Example 3.12—Allocation of expenditure where a superdeduction
or special rate allowance is available 3.41
Example 3.13—Allocation of expenditure where a superdeduction,
special rate allowance and freeport allowance are available 3.41
Example 3.14—Writing down allowance 3.51
Example 3.15—Hybrid rates of WDA for periods straddling 1 April 2019 3.51
Example 3.16—Disposal proceeds 3.52
Example 3.17—Special rate cars: discontinued activities 3.60
Example 3.18—Leasing: change of company ownership 3.77

Chapter 4 Single company trading losses

Example 4.1—Carry-forward of trading loss (1) 4.13
Example 4.2—Carry-forward of trading loss (2) 4.13

xvii
Table of examples

Example 4.3—Set-off of trading loss against total profits 4.16

Example 4.4—Carry-back of trading loss against previous 36
months’ profits 4.17
Example 4.5—Carry-back of trading loss: restriction to 36 months 4.17
Example 4.6—Carry-back of trading loss: order of set-off 4.18
Example 4.7—Carry-back of trading loss: unrelieved non-trade
charges4.21
Example 4.8—Trading losses carried forward and back 4.21
Example 4.9—Terminal trading loss: three-year carry-back 4.22
Example 4.10—Calculation of first-year tax credit 4.44
Example 4.11—Loss restored on clawback of first-year tax credit 4.50

Chapter 5 Groups
Example 5.1—75% direct or indirect ownership 5.6
Example 5.2—Identifying separate 75% groups 5.6
Example 5.3—A company owned by a consortium 5.7
Example 5.4—A company not owned by a consortium 5.7
Example 5.5—Losses carried forward and back, and group relief –
losses arising prior to 1 April 2017 5.10
Example 5.6—Group relief for losses carried forward 5.11
Example 5.7—Group relief: non-coterminous accounting periods –
losses arising prior to 1 April 2017 5.22
Example 5.8—Consortium relief: surrender by consortium-owned
company5.23
Example 5.9—Consortium relief: claim by consortium-owned
company5.23
Example 5.10—Consortium relief and group relief 5.23
Example 5.11—UK/overseas group and consortium relationships 5.23
Example 5.12—Groups: repayments of corporation tax 5.29
Example 5.13—Fixed ratio method 5.36
Example 5.14—Carry-forward of debt cap 5.37

Chapter 6 Investment business

Example 6.1—Investment business tax computation 6.2
Example 6.2—Set-off of management expenses 6.17
Example 6.3—Using derivatives to hedge a share portfolio 6.27

Chapter 7 Property investment

Example 7.1—How interest relief is calculated for corporate landlords 7.6
Example 7.2—Premiums on lease and sub-lease of property 7.16
Example 7.3—NRCGT gain/(loss) computed by time apportionment 7.25
Example 7.4—NRCGT gain/(loss) computed over whole period of
ownership7.25

Chapter 8 Buildings and structures

Example 8.1—Plant in dwellings and common areas 8.28

xviii
 Table of examples

Example 8.2—Business premises renovation allowance in a mixed

building8.28

Chapter 10 Close companies and connected issues

Example 10.1—Close company loan via partnership 10.15
Example 10.2—Indirect or reciprocal close company loan 10.15
Example 10.3—Close company arrangements: benefit to participator10.17
Example 10.4—Close company restrictions on ‘bed and
breakfasting’ loans 10.18
Example 10.5—Close company: countering of arrangements 10.18
Example 10.6—Close company: circuitous and indirect loans 10.25
Example 10.7—Close company: reciprocal loans 10.25
Example 10.8—Close company: management buy-out 10.25
Example 10.9—Close investment-holding company: letting to a
relative10.31

Chapter 11 Loan relationships

Example 11.1—Release of connected company debt 11.17
Example 11.2—Accounting and tax treatment of trading loan
relationship11.19
Example 11.3—Credit not recognised in profit or loss 11.19
Example 11.4—Unallowable purpose: tax avoidance 11.21
Example 11.5—Non-business (no tax avoidance) 11.22
Example 11.6—Unallowable purpose: non-business 11.22
Example 11.7—Unallowable purpose: apportionment 11.24
Example 11.8—Non-trading loan relationship 11.26
Example 11.9—Single company: partial claim for deficit brought
forward11.27
Example 11.10—Single company: pre-1 April 2017 deficit (no
deficit in previous years) 11.28
Example 11.11—Single company: post-1 April 2017 deficit (no
deficit in previous years) 11.28
Example 11.12—Group company: no deficit in previous years 11.28
Example 11.13—Single company: partial loss claim for current year 11.28
Example 11.14—Group company: deficit in previous year 11.30
Example 11.15—Single company: deficit in previous years 11.30
Example 11.16—Connected companies relationship: direct 11.37
Example 11.17—Connected companies relationship: indirect 11.37
Example 11.18—Connected companies relationship: indirect series 11.37
Example 11.19—Amortisation: effective rate of return 11.38
Example 11.20—Connected companies relationship: exempt
circumstances11.39
Example 11.21—Consortium-owned company: impairment loss 11.46

Chapter 12 Intangible fixed assets

Example 12.1—Goodwill created before 1 April 2002 12.7

xix
Table of examples

Example 12.2—Goodwill created on or after 1 April 2002 but

before 3 December 2014 12.7
Example 12.3—Amortisation of goodwill 12.14
Example 12.4—Reinvestment relief 12.29
Example 12.5—Related parties and hold-over relief 12.38

Chapter 13 UK Patent Box

Example 13.1—Patented device within a larger product 13.9
Example 13.2—Product to be incorporated in patented device 13.9
Example 13.3—Patented product for use with various unpatented
devices13.9
Example 13.4—Streaming advantageous for a taxpayer company 13.12
Example 13.5—Streaming disadvantageous for a taxpayer company 13.12
Example 13.6—Streaming calculation 13.13

Chapter 14 Research and development

Example 14.1—Research not directly undertaken 14.4
Example 14.2—Qualifying research expenditure 14.6
Example 14.3—R&D balancing charge 14.7
Example 14.4—R&D aid cap 14.35
Example 14.5—Comparison of enhanced deduction and
expenditure credit
14.42
Example 14.6—Calculation of land remediation tax credit 14.68

Chapter 16 Chargeable gains

Example 16.1—Computation of chargeable gain 16.7
Example 16.2—Corporate capital loss restriction from 1 April 2020 16.8
Example 16.3—Substantial shareholdings exemption 16.23
Example 16.4—Definition of group for chargeable gains purposes 16.25
Example 16.5—Definition of group: indirect holdings 16.26
Example 16.6—Intra-group transfer: appropriation to trading stock 16.30
Example 16.7—Intra-group transfer: TCGA 1992, s 161(3) election
where loss arises 16.31
Example 16.8—Intra-group transfer: appropriation from trading stock 16.32
Example 16.9—Degrouping charge after intra-group transfer 16.34
Example 16.10—Degrouping charge: companies leaving group
together16.36
Example 16.11—Calculation of degrouping charge 16.36
Example 16.12—Degrouping: substantial shareholdings exemption 16.36
Example 16.13—Restriction of loss on depreciatory transaction 16.41
Example 16.14—Change of company ownership: restriction of loss
relief16.47

Chapter 17 Buying and selling companies

Example 17.1—Company reconstruction: Solution 1 17.12

xx
 Table of examples

Example 17.2—Company reconstruction: Solution 2 17.12

Example 17.3—Company reconstruction: Solution 3 17.12
Example 17.4—Company reconstruction: Solution 4 17.12
Example 17.5—Common ownership: shares in same ownership 17.19
Example 17.6—Common ownership: spouses and civil partners 17.19
Example 17.7—Carry-forward of trading loss under CTA 2010,
s 944: relevant liabilities restriction 17.26
Example 17.8—Capital allowance buying: Condition A 17.30
Example 17.9—Capital allowance buying: Condition B 17.30
Example 17.10—Capital allowance buying: Condition C 17.30
Example 17.11—Capital allowance buying: Condition D 17.30
Example 17.12—Capital allowance buying: excess of allowances 17.36
Example 17.13—Capital allowance buying: allocation of qualifying
expenditure17.37

Chapter 18 Distributions
Example 18.1—Bonus issue following repayment of share capital 18.9
Example 18.2—Direct demerger under CTA 2010, s 1076(a)18.17
Example 18.3—Indirect demerger under CTA 2010, s 107718.17
Example 18.4—Indirect demerger under CTA 2010, s 107818.17
Example 18.5—Set-off of surplus ACT 18.37
Example 18.6—Underlying tax: non-resident to resident company 18.52
Example 18.7—Underlying tax: non-resident to non-resident
company18.53

Chapter 20 Foreign matters

Example 20.1—Total opening negative amount 20.57
Example 20.2—Matching of streamed opening negative amounts 20.59

Chapter 21 Transfer pricing

Example 21.1—No attempt to justify intra-group pricing 21.27
Example 21.2—Inadequate attempt to justify intra-group pricing 21.27
Example 21.3—Reasonable attempt to justify intra-group pricing 21.27
Example 21.4—Well-researched attempt to justify intra-group
pricing21.27
Example 21.5—Transfer pricing enquiry 21.28

Chapter 22 Self-assessment
Example 22.1—Commencement of trading 22.5
Example 22.2—Change in accounting date 22.5
Example 22.3—Apportionment of profits to accounting periods 22.6

Chapter 23 Rates and payment of corporation tax

Example 23.1—Small profits marginal relief: no associated companies23.5
Example 23.2—Rights of attribution: spouses or civil partners 23.18
Example 23.3—Rights of attribution: siblings 23.18

xxi
Table of examples

Example 23.4—Associated companies: small profits marginal relief 23.21

Example 23.5—Quarterly instalments: due dates 23.23
Example 23.6—Quarterly instalments: short accounting period 23.24
Example 23.7—Adjusting each quarterly instalment 23.25
Example 23.8—Interest on carry-back of losses 23.27
Example 23.9—Interest on carry-back of losses: pre-1 April 2017
non-trading loan relationship deficits 23.37
Example 23.10—CT61 return procedure 23.38

Chapter 24 Self-assessment penalties

Example 24.1—Return submitted by Companies Act deadline 24.19

Chapter 26 Accounting and tax

Example 26.1—Timing of tax adjustments on first-time adoption of
IFRS26.37

xxii
Table of Statutes
[All references are to paragraph number]
A Capital Allowances Act 2001 – contd
Anti-Terrorism, Crime and Security
Act 2001.....................................25.8
C 38B...........................................  3.19, 3.20
Capital Allowances Act 2001..............27.1
s 1.................................................. 2.48, 3.4
3(1).............................................. 3.4, 3.55
5...................................................3.28
(1), (4), (5).................................3.5
6(1)...............................................3.19
(b)..........................................3.4
9(1)–(2), (3).................................3.48
Pt 2 (ss 11–270)..........................  3.2, 11.30
s 11.................................................3.19
(1).............................................3.3
(4).............................................3.3
(b)........................................3.56
12................................................ 3.5, 4.40
13.................................................3.5
(1)–(3)......................................3.39
s 13B...............................................7.8
15....................................  3.3, 3.15, 8.28,
17.28
s 15(1)(a)....................................... 3.36, 7.8
s 15(1)(b)–(d).................................7.8
s 15(1)(f).........................................3.36
18.................................................6.5
19(1).............................................3.15
21, 22..........................................3.17
23.................................................3.18
(1), (2), (4)...............................3.18
25.................................................3.11
26.................................................3.12
28.............................................  3.15, 3.16
(2B)(a)......................................3.15
33A...............................................8.24
(1), (2), (5)–(8)......................3.16
33B(1)–(5)...................................3.16
34A...............................................3.70
35.....................................  3.15, 7.8, 8.28
xxiii
(2).............................................7.9
38A...............................................3.19
(3)..........................................3.19
39.................................................3.27
45A–45C....................................3.29
45A.................................  3.29, 3.31, 4.40
(3)..........................................3.29
45AA............................................3.29
45B...........................................  3.29, 4.52
(5)..........................................3.29
45C...........................................  3.29, 3.31
45BNC.........................................8.4
45D.................................  3.32, 3.39, 4.40
45DA.............................  3.33, 4.40, 8.25,
25.5
(1A)....................................3.33
45DB........................................  3.33, 8.25
45E...........................................  3.34, 4.40
(1A).......................................3.34
45EA............................................3.35
45F...............................................3.38
45H–45J.....................................3.31
45H...........................................  3.31, 4.40
(3)..........................................3.31
45I............................................  3.31, 4.52
(5)...........................................3.31
45K...............................................3.36
(1)(b).....................................3.36
s 45K(1A).......................................3.36
s 45K(6)–(10).................................3.36
s 45K(8A), (8B)..............................3.36
(11)–(13)...............................3.36
45L, , 45N...........................3.36
45O...............................................3.37
45P...............................................3.37
45Q...............................................3.37
45R...............................................3.37
46.................................................3.39
s 46(2).............................................3.28
Table of Statutes
Capital Allowances Act 2001 – contd
51A...............................................3.23
(5)..........................................3.19
(6)......................................  3.19, 3.25
(7)......................................  3.19, 3.40
51B...........................................  3.21, 3.40
51C(4), (5)...................................3.23
51D, 51E, 51F, 51G, 51J............3.24
51K...............................................3.23
51L(2)..........................................3.26
52.............................................  3.27, 3.39
52A...............................................3.40
55.................................................3.52
56.................................................3.51
s 56(1).............................................3.51
56A...............................................3.51
57(1)(b)........................................3.55
58(4A)......................................  3.40, 3.51
(5).............................................3.51
59.................................................3.55
61(1).............................................3.52
(4)(b)........................................20.3
62................................................ 3.44, 7.8
62A...............................................20.51
64.................................................3.52
65.................................................19.8
67.............................................  3.28, 3.56
(1)(a), (b)..................................3.56
(2B)..........................................3.56
(3).............................................3.5
(4), (6)......................................3.56
68, 69..........................................3.56
70.................................................3.72
70DA............................................3.78
70E, 70G.....................................3.70
70H...............................................3.70
(1A), (1B)..............................3.70
70I................................................3.71
70J(3), (4), (6)..............................3.73
70K.........................................  3.72, 16.33
70N, 70O, 70P............................3.72
70R–70T.....................................3.75
70U...............................................3.76
70YE, 70YI................................3.72
71.............................................  2.53, 3.14
72, 73..........................................2.53
74–78..........................................3.50
76R...............................................3.39
83.................................................3.53
(b).............................................3.53
84, 85..........................................3.53
86.............................................  3.49, 3.53
91, 93, 96, 98..............................3.54
99......................................... 23.14, 23.22
(4)–(5)...............................3.54
101...............................................3.50
xxiv
Capital Allowances Act 2001 – contd
104A.............................................3.57
104AA......................................  2.17, 3.59
104B, 104C.................................3.57
104D.............................................3.51
(1)........................................3.51
104E.............................................3.58
104F.............................................3.60
105...............................................3.69
173...............................................3.43
(1)(a)......................................8.24
176...........................................  3.43, 3.56
177...............................................3.43
180A.............................................3.30
185–187......................................3.48
185.............................................. 3.44, 7.8
187A.............................................17.2
(4)........................................3.45
(5)–(9).................................3.46
(6)(a)...................................3.46
(8)........................................3.46
(10), (11).............................3.47
187B.............................................17.2
198................................  3.44, 3.46, 3.49,
7.8
(3)(a)......................................17.2
199................................  3.44, 3.46, 3.49,
7.8
(3)(a)......................................17.2
205...............................................3.42
206–208......................................3.52
210...............................................3.42
Pt 2 Ch 16A (ss 212A–212S).........17.28
s 212B.............................................17.29
212C.............................................17.30
212E.............................................17.31
(1)–(6)..................................17.31
212F–212H.................................17.31
212I..............................................17.31
212J, 212K.................................17.32
212L.............................................17.33
212LA..........................................17.30
212M............................................17.34
212N.............................................17.35
212O.............................................17.36
212P.............................................17.37
212Q.............................................17.38
212R.............................................17.39
212S.............................................17.37
212T.............................................3.33
213–230......................................3.78
213, 215......................................3.78
217...........................................  3.39, 3.42
ss 281, 218ZA.................................3.78
ss 228MA–228MC.........................3.74
229A.............................................3.78

Capital Allowances Act 2001 – contd
230...............................................3.39
234, 235.......................................3.5
236...................................  3.5, 3.42, 4.40
248, 249......................................2.63
250, 250A...................................2.63
253.............................................. 6.5, 27.1
260(2)...........................................4.29
(3).......................................  4.29, 27.1
(a)......................................5.15
262A.........................................  3.29, 3.31
266...........................................  17.2, 19.8
(1)(c)......................................20.3
267...............................................19.8
268A.............................................3.20
268B, 268C.................................3.59
s 268E.............................................3.78
269...............................................3.39
Pt 2A (ss 270AA–270IL)...............3.2
s 270AA......................................... 8.3, 8.18
(2).................................  8.17, 8.18
(b)(ii)........................... 8.3, 8.18
(2A)..................................8.3
(4).....................................8.18
(5).....................................8.3
270AB..........................................8.6
ss 270BA–270BF............................8.14
s 270BB..........................................8.12
270BC..........................................8.12
ss 270BD........................................8.13
s 270BE..........................................8.13
270BF...........................................8.13
270BG..........................................8.14
(1), (2), (3)........................8.15
(4).................................... 8.6, 8.15
(7).....................................8.15
270BH..........................................8.14
(1)(a), (b)..........................8.16
(2).....................................8.16
270BI...........................................8.14
270BJ...........................................8.6
(2), (2A).............................8.6
270BK..........................................8.6
(1).....................................8.6
270BNA.......................................8.4
(1)..................................8.4
270BNB.......................................8.4
270CA..........................................8.17
270CE..........................................8.7
270CF...........................................8.7
(3), (4)...............................8.7
270DA(1).................................... 8.8, 8.10
270DA(2), (3), (4)........................8.8
270DD..........................................8.8
(3), (4)..............................8.8
270DE..........................................8.8
xxv
Table of Statutes
Capital Allowances Act 2001 – contd
270EA..........................................8.3
270EB..........................................8.7
270EC..........................................8.14
270FA(1), (3)–(5).........................8.10
ss 270FB, 270FC............................8.10
270GB, 270GC...........................8.19
s 270GD..........................................8.18
s 270IA(2)–(5)................................8.20
s 270IB...........................................8.21
270IG(2), (3), (4), (5), (6)............8.9
Pt 3 (ss 271–360)............................3.2
Pt 3 Ch 2 (ss 274–285)...................3.17
352...............................................2.69
Pt 3A (ss 360A–360Z4)................. 3.2, 25.5
s 360A.............................................8.22
360B(2A), (2B), (2C)...................8.23
(3), (3A), (3B), (3C), (3D),
(4)...................................................8.24
360BA..........................................8.24
360C.............................................8.25
(2), (6).................................8.26
360D.............................................8.27
(2)........................................8.27
360E.........................................  8.25, 8.29
360F...............................  8.22, 8.25, 8.29
360G, 360H................................8.30
360I, 360J...................................8.31
360L...............................  8.24, 8.30, 8.31
360M, 360N, 360O.....................8.32
360P.............................................8.33
360R.............................................8.34
360S.............................................8.35
360T–360Y.................................8.36
360U, 360X................................8.36
360Z–360Z1...............................8.22
360Z2...........................................8.33
360Z3...........................................8.37
Pt 4 (ss 361–393)............................3.2
Pt 4A (ss 393A–393W)..................3.2
Pt 5 (ss 394–436)............................3.2
Pt 6 (ss 437–451)..............  3.2, 8.14, 11.30
ss 437–450......................................14.1
437...............................................14.2
438...............................................14.6
(2), (4)....................................14.6
439(1)...........................................14.3
(5)...........................................14.4
441...............................................14.3
(3)...........................................14.7
442, 443......................................14.7
445...............................................14.9
447...............................................14.6
448, 449......................................14.9
450...........................................  14.3, 14.7
Pt 7 (ss 452–463)............................3.2
Table of Statutes
Capital Allowances Act 2001 – contd
Pt 8 (ss 464–483)............................3.2
Pt 9 (ss 484–489)............................3.2
Pt 10 (ss 490–531)..........................3.2
ss 537, 538......................................3.63
559...............................................17.27
562.............................................. 3.44, 7.8
563...............................................3.46
567...............................................3.5
569.............................................. 3.5, 17.2
(1)...........................................27.3
570(2)(b)......................................20.3
574(2)...........................................3.24
575...........................................  3.52, 3.61
Sch A1......................................  23.33, 27.1
para 1..........................................4.38
(4).....................................4.41
2(1), (2)..............................4.42
3(1).....................................4.40
(b)................................4.40
(2).....................................4.40
11(2), (3)............................4.44
12(2), (3)............................4.45
13(2)...................................4.46
15(2), (3)............................4.47
17........................................4.43
(6)...................................4.48
18(1)–(5)............................4.48
19........................................4.39
23........................................4.48
24........................................4.49
25........................................4.49
(10).................................4.49
26........................................4.50
27........................................4.51
28........................................4.52
Charities Act 2011
s 2...................................................2.80
Companies Act 2006..............  1.3, 1.13, 1.15,
5.1, 5.4, 11.1, 17.6,
18.3, 18.12, 22.4, 22.5,
22.11, 24.19, 25.12,
26.2, 26.6, 26.16
s 19.................................................18.12
154, 155......................................1.3
Pt 10 Ch 2 (ss 170–181).................1.15
s 170(4)...........................................1.15
171...............................................1.15
172...............................................1.15
(1)...........................................1.15
173–177......................................1.15
250...............................................2.23
251............................. 2.23, 24.12, 24.18
270...............................................1.3
271...............................................1.3
383...............................................22.15
xxvi
Companies Act 2006 – contd
384B.............................................26.16
386...........................................  1.10, 22.4
387...............................................22.4
390...............................................1.10
393...............................................26.2
(1)...........................................1.10
394.............................................. 1.10, 5.2
395...............................................1.11
(1)(a)......................................26.8
s 395(1)(b)......................................26.5
396............................. 1.11, 12.10, 26.35
(1)...........................................1.11
397...............................................1.11
399...............................................5.2
403...............................................1.11
(1)...........................................1.11
404...............................................1.11
406(2)...........................................1.11
410A, 411...................................26.7
413...............................................26.7
436(2)...........................................14.44
441...............................................22.5
442....................................... 25.26, 25.28
474...........................................  5.2, 22.15
Pt 26 (ss 475–539)..........................22.14
s 498...............................................1.10
641...............................................17.6
681(2)(a)......................................17.4
Pt 21A.............................................1.3
Pt 23 (ss 829–853)..........................18.1
830...............................................17.6
847...............................................10.22
(2)...........................................18.12
Pt 26 (ss 895–901)......................  17.6, 17.9
899...............................................17.6
907...............................................17.6
922...............................................17.6
1000.................................... 18.31, 18.33,
18.34
1003.................................... 18.32, 18.33,
18.34, 19.17
1012..................................... 18.34, 18.36
1024.............................................18.34
1029.............................................18.34
1161.............................................5.2
1162................................... 3.23, 5.1, 5.2,
25.12
1169.............................................21.9
Corporate Insolvency and
Governance Act 2020,
s 1...................................................19.2
49.................................................19.2
Corporation Tax Act 2009........... 1.1, 2.4, 4.5,
27.3
s 2(1)............................................... 1.2, 2.1

Corporation Tax Act 2009 – contd
(2)............................................... 1.7, 2.1
(2A)............................................7.24
5.......................................  7.3, 11.3, 20.6
(1)...............................................1.6
(2)...............................................4.12
(a)–(c)....................................1.6
(3)...............................................1.6
(3A), (3B)...................................7.3
s 5B.................................................20.6
8...................................................22.5
(3).............................................. 1.7, 1.18
9...................................................22.5
10.................................................22.5
(1).........................................  19.7, 19.8
(2)–(5)......................................19.7
11.................................................22.5
12...........................................  19.12, 22.5
14................................................ 1.6, 20.2
18...........................................  20.3, 20.19
18A....................................... 12.33, 20.49
s 18A(5), (6)...................................20.49
18B(1)–(3)...................................20.50
18C(1)..........................................20.51
(3), (5)...................................20.51
18CA............................................20.49
18CB............................................20.49
18D...............................................20.52
18E...............................................20.53
18F...............................................20.49
18J(1), (3), (4)..............................20.56
18K...............................................20.57
18L...............................................20.58
18M..............................................20.59
18N...............................................20.60
18O...............................................20.61
18P(1), (2)....................................20.62
18Q...............................................20.63
18R...............................................20.49
18S...............................................20.49
19.................................................20.6
(1).............................................4.12
(2), (3)......................................1.6
21.................................................20.11
(2).............................................20.11
22, 23..........................................20.11
29(1).............................................20.11
Pt 3 (ss 34–201)..............................27.1
s 35.................................................2.2
36.................................................2.65
(3).............................................2.65
37.................................................2.54
38.................................................2.66
39...........................................  2.67, 15.53
(4).........................................  3.3, 12.14
40.................................................2.55
xxvii
Table of Statutes
Corporation Tax Act 2009 – contd
40A...............................................2.23
41.................................................2.5
42.................................................2.59
43.................................................2.60
44.................................................2.61
45.................................................2.62
46.................................................1.17
(1)............................................ 1.16, 2.2
(2)............................................ 2.2, 26.2
47................................................. 2.2, 4.1
48................................................. 2.2, 2.8
49.................................................2.8
49A...............................................2.8
50.................................................2.53
s 51.................................................2.12
s 51(1A)..........................................2.12
53...................................  2.11, 7.5, 11.19
53–60A.......................................2.12
53–92..........................................2.12
54....................................... 2.53, 6.6, 7.5,
11.19
(1), (2)......................................2.13
56.................................................2.17
(2).............................................2.18
57.................................................2.17
(1), (2)......................................2.17
58.................................................2.17
61....................................  2.31, 7.4, 7.12,
14.12, 14.27
(1)(a)........................................14.12
62.............................................  2.32, 7.17
63...................................  2.32, 7.16, 7.18
64–67..........................................2.32
68–92..........................................7.4
68.............................................  2.12, 2.33
69................................................ 2.35, 7.9
70, 71..........................................2.36
72.................................................2.37
73.................................................2.38
74, 75..........................................2.39
77–81..........................................2.40
82–86..........................................2.41
86A, 86B....................................2.34
87...........................................  2.42, 14.10
88.................................................2.42
89, 90..........................................2.43
91, 92..........................................2.44
93.................................................2.11
94............................... 2.56, 17.26, 24.37
96–100....................................  2.57, 7.22
104...............................................2.43
104M(3).......................................14.41
Pt 3 Ch 6A (ss 104A–104Y)................ 14.1,
24.2, 27.1
s 104A.............................................14.42
Table of Statutes
Corporation Tax Act 2009 – contd
104B.............................................14.42
104BA...................................  14.44, 15.3,
15.12, 15.21, 15.29
104C–140E.................................14.42
104F–140I.......................... 14.28, 14.42
104J–140L..................................14.42
104M.......................... 14.1, 14.41, 14.43
104N.............................................14.43
(2A).....................................14.43
104NA..........................................14.43
104Q.............................................14.43
104S.................................... 14.42, 14.43,
14.44
104T.............................................14.44
(2)–(4)..................................14.44
104U–104W...............................14.43
104WA.........................................14.41
104X.............................................14.43
104ZA..........................................14.45
133A–133M...........................  2.53, 2.64
133F.............................................4.2
138...............................................2.49
139...............................................2.50
141...............................................2.51
142–144......................................2.52
145...............................................2.52
(3)...........................................2.52
156...............................................2.70
157.........................................  2.71, 26.35
158–161......................................2.71
161(1A)–(1C).........................  2.71, 21.21
162–171......................................2.77
162....................................... 20.18, 20.25
(2A)–(2C).........................  2.72, 21.21
163...............................................2.72
(2)...........................................2.72
164, 165......................................2.72
166.........................................  2.72, 26.35
167...........................................  2.72, 19.8
168–171......................................2.72
180.............................. 2.73, 2.76, 26.31,
26.34, 26.37
(1)...........................................2.73
(4)...........................................26.3
181.............................. 2.76, 13.9, 26.24,
26.28, 26.31, 26.37
(2)(b)......................................26.37
......................................26.37
182.................................  2.73, 2.74, 2.76
183.........................................  2.75, 26.31
184...............................................2.75
185, 186................................  2.75, 26.31
189...............................................2.77
190...............................................2.77
192–195......................................2.77
xxviii
Corporation Tax Act 2009 – contd
196...........................................  2.78, 19.8
(1), (2)....................................2.30
197–200......................................2.78
Pt 4 (ss 202–291)........................... 7.6, 27.1
ss 202–291......................................7.2
205, 206......................................7.3
207, 208..................................... 2.54, 7.3
210.............................................. 2.34, 7.5
211(1)...........................................7.6
213...............................................7.3
214...............................................7.4
216, 217......................................7.14
218...........................................  7.14, 7.21
219–221......................................7.21
222...........................................  7.18, 7.19
224, 225..................................  7.18, 7.20
227–229......................................7.16
231–234......................................7.17
232.................................  2.32, 7.16, 7.18
233...............................................7.17
(6)...........................................2.32
234...............................................7.18
237...............................................17.46
243................................  7.15, 7.16, 7.18,
8.8
(1)...........................................2.32
248...............................................7.9
248A–248C................................7.9
248C.............................................2.63
250...............................................7.22
250A.............................................7.9
251...........................................  3.15, 7.12
(2), (4)....................................7.12
252...............................................7.12
261, 262......................................26.3
264(2), (2A).................................2.63
266, 267, 268, 268A...................2.63
269...............................................2.63
(2)(b)......................................2.63
s 269A(2)(b)...................................2.63
277...............................................2.62
Pt 5 (ss 292–476)......................  25.45, 27.1
s 293(1)–(3)....................................11.3
296.........................................  11.3, 11.19
297(1)...........................................11.18
(2), (3)....................................11.4
(4)...........................................11.19
298(1)...........................................11.18
Pt 5 Ch 16 (ss 299–301).................7.6
s 301...............................................11.5
302...............................................11.3
(1), (5), (6).............................11.6
303...........................................  11.3, 11.7
(3)...........................................11.7
304.........................................  11.3, 11.21

Corporation Tax Act 2009 – contd
305...............................................11.3
306(2)...........................................11.19
306A(1)........................................11.10
(2)...................... 11.3, 11.10, 11.34
(a)–(d).............................11.34
307...............................................11.3
(2)................................... 11.10, 11.19
(3)...........................................11.10
(4)......................... 11.3, 11.10, 11.34
308.............................. 11.3, 11.43, 26.3,
26.30
(1A)........................................11.3
309...............................................11.11
311.........................................  7.22, 11.52
312...............................................11.52
(5), (6)....................................11.11
313(4), (4A).................................11.12
(5)...........................................11.12
(6)...........................................20.24
314...............................................11.12
315, 316.................... 11.12, 11.39, 26.3
317–319................................  11.12, 26.3
320...................................... 11.12, 11.35,
26.25
320A.............................................11.3
321A.............................................11.16
322...............................................11.13
(5B), (6).................................11.13
323(1A)........................................11.13
324–327......................................11.13
328....................................... 11.48, 21.23
329....................................... 11.33, 11.34
(1), (2)....................................11.48
330.........................................  2.31, 11.33
(1)(b)......................................11.33
333....................................... 20.24, 20.25
(2)...........................................20.24
334....................................... 20.24, 20.25
336...............................................11.47
340...............................................11.47
341...............................................11.47
344–346......................................11.47
348....................................... 11.36, 11.37
(5)...........................................11.37
349...................................... 11.11, 11.12,
11.38
350, 351......................................11.39
352, 352A, 352B........................11.38
354....................................... 11.17, 11.44
356(1)–(3)....................................11.4
357...............................................11.44
358...............................................11.17
360...............................................11.44
361....................................... 11.17, 11.53
361A, 361C, 361D.....................11.17
xxix
Table of Statutes
Corporation Tax Act 2009 – contd
362....................................... 11.17, 11.53
362A.............................................11.17
s 363A.............................................11.52
365...............................................11.46
374, 375......................................11.40
377...............................................11.40
382(2)...........................................11.11
389(1)................................... 23.27, 23.31
395, 396......................................6.26
399(2)...........................................11.11
407, 408......................................11.41
413...............................................11.3
427...............................................17.46
437...............................................17.46
ss 441–442......................................6.4
441...............................................11.19
(1)................................... 11.20, 11.25
(2), (3)....................................11.20
442...............................................11.21
(1)................................... 11.21, 11.25
(1A)........................................11.21
(2)................................... 11.21, 11.22
(3)...........................................11.21
(4), (5)............................ 11.21, 11.25
443...............................................11.54
444...............................................11.44
446A.............................................11.14
447....................................... 11.15, 21.25
453...............................................11.42
(2)...........................................11.11
454..................................  11.54, 12.18A,
19.19
(4)...........................................11.11
455...............................................11.54
455B.............................................11.54
455C.............................................11.54
(4)........................................11.54
455D.............................................11.54
456(b)(ii)......................................11.27
457...................................... 11.27, 11.28,
11.30, 27.1
(1)...........................................11.27
(3).....................................  5.16, 20.70
458...............................................11.27
459(1)...........................................11.27
(a).................... 11.28, 11.30, 27.1
(b)............................. 11.28, 11.29,
11.30, 20.68,
23.27, 23.31, 27.1
460(1)...........................................11.28
461...............................................5.15
(5), (6)....................................11.29
462...............................................11.30
463(5)...........................................11.30
463A(1)(b)...................................11.27
Table of Statutes
Corporation Tax Act 2009 – contd
463B(1)........................................11.29
(a)............................ 11.28, 11.30
(b).............................  11.28, 27.1
463C.............................................11.28
463D(4)........................................11.29
463E.............................................11.30
463F(5).........................................11.30
463G......................................  5.11, 11.27,
11.28, 27.1
(5), (8).................................11.27
463H.......................................  11.27, 27.1
(5)........................................5.16
(6), (7).................................11.27
463I........................................  11.27, 27.1
464...............................................25.45
(2)...........................................25.45
465...............................................11.8
465B.............................................11.12
466...............................................11.37
(2).................................. 11.36, 11.37,
11.39, 11.46
467...............................................11.36
(4)...........................................11.37
468...............................................11.36
469...................................... 11.36, 11.37,
11.39
470....................................... 11.36, 11.37
471...............................................11.36
472...............................................11.37
(2), (3)....................................11.37
475C.............................................18.8
476(1)......................... 11.7, 11.12, 11.21
Pt 6 (ss 477–569)........................  11.7, 27.1
478–486......................................11.8
479...............................................11.45
(1)...........................................11.8
(1)...........................................11.8
481...............................................11.45
(1)...........................  11.8, 23.8, 23.26
(2)...........................................11.11
483...............................................11.8
484...............................................11.8
486A–486E.................................11.51
490(3)...........................................11.11
513...............................................18.8
Pt 6 Ch 6A (ss 521A–521F)...........11.20
s 521C(f).........................................18.45
521E.............................................11.20
523...............................................11.11
534(1)...........................................11.11
Pt 7 (ss 570–710).............  6.26, 6.27, 11.2,
11.48, 27.1
ss 571–574......................................6.27
576(1)...........................................6.27
577, 579......................................6.27
xxx
Corporation Tax Act 2009 – contd
580–582......................................6.27
589...............................................6.27
595...............................................6.27
609, 610......................................20.25
637, 638......................................6.27
677...............................................17.46
686...............................................17.46
694....................................... 21.22, 21.25
(2)...........................................21.23
695A.............................................5.42
699...............................................25.45
Pt 8 (ss 711–906).............  12.1, 12.4, 12.5,
12.6, 12.9, 17.2, 27.1
s 712(1)–(3)....................................12.10
715...............................................12.10
(1)...........................................26.2
718...............................................12.14
720, 721......................................12.25
723–725......................................12.25
726(1)(b)......................................12.14
728(5)...........................................12.19
729...............................................12.14
(3), (5)....................................12.23
730....................................... 12.18, 12.20
731...............................................12.20
732...............................................12.24
737...............................................12.8
738....................................... 12.26, 12.28
739...............................................12.28
740....................................... 12.26, 12.28
741(1), (2)....................................12.3
742...............................................12.26
743.........................................  12.26, 27.1
744...............................................12.27
746...............................................12.14
(2)(ba)....................................12.16
747, 748......................................12.14
751...............................................12.21
752.........................................  12.21, 27.1
753...............................................12.21
(3).....................................  5.11, 20.70
754–758......................................12.29
759...............................................12.30
761...............................................12.29
762, 763......................................12.30
765–766......................................12.32
767....................................... 12.32, 16.25
768...............................................12.32
769....................................... 12.32, 16.25
771...............................................12.32
775............................. 6. 17, 7.13, 12.33,
17.14
776....................................... 12.33, 17.14
777–779......................................12.33
780....................................... 12.34, 17.14

Corporation Tax Act 2009 – contd
782A...................................... 12.34, 17.14
783, 785, 789..............................12.34
792, 793......................................12.34
795...............................................12.34
(2)...........................................23.28
799...............................................12.34
– ..............12.18
s 803...............................................12.11
804....................................... 12.11, 26.28
805...............................................12.11
806...............................................12.11
(2)...........................................12.11
807–809......................................12.11
810–812......................................12.12
813.........................................  3.14, 12.12
814...............................................12.13
815...............................................12.12
(1)–(5)....................................3.14
816.........................................  3.14, 12.12
816A.............................................12.17
817–833......................................17.42
818....................................... 12.35, 17.11
819, 820......................................12.35
827–830......................................12.35
831....................................... 12.35, 17.46
832....................................... 12.35, 17.11
833(1)...........................................17.11
(2), (3)....................................22.30
835...............................................12.4
(2)–(6)....................................12.39
836...............................................12.39
837...............................................12.39
(1), (2)....................................12.39
838...............................................12.39
(7)...........................................12.39
839, 840......................................12.39
843...............................................12.40
845....................................... 12.36, 12.41
846...............................................12.36
(1A)–(1C).............. 12.36, 12.37, 21.21
847...............................................12.37
849...............................................12.38
849A.............................................19.18
849AB–849AD...........................12.37
849B.............................................12.16
(9)........................................12.16
849C.............................................12.16
(4)–(6).................................12.16
849D.............................................12.16
850...............................................12.38
851....................................... 12.19, 12.38
852, 853......................................12.42
854, 855......................................12.43
859...................................... 12.27, 12.44,
20.22, 20.25
xxxi
Table of Statutes
Corporation Tax Act 2009 – contd
860....................................... 12.44, 20.23
861....................................... 12.44, 20.23
862...................................... 12.44, 20.23,
20.25
870A.............................................12.31
871–879................................  26.3, 26.28
– .........12.18
879A–879B, 879I–879J.............12.18
881...............................................12.2
882...........................................  12.7, 12.9
(1), (1C).............................  12.2, 12.3
(3)–(5)....................................12.3
883...........................................  12.7, 12.8
884...............................................12.7
885...............................................12.8
892...............................................17.11
892–900......................................12.35
893...............................................12.6
895...............................................12.6
896...............................................12.12
– ..........12.6
900B.............................................12.6
900C.............................................12.6
900D.............................................12.6
902...............................................12.12
906...............................................25.45
Pt 9 (ss 907–931)............................12.1
s 912...............................................13.9
925(3)...........................................20.70
Pt 9A ...........  18.1, 18.51,
27.1
s 931B.............................................18.42
931C.............................................18.43
931D.............................................18.44
931E, 931F.................................18.45
931G..................................... 18.45, 18.48
931H–931I..................................18.45
931J–931L..................................18.48
931M–931Q...............................18.49
931R..................................... 18.50, 20.75
931S.............................................18.41
931U.............................................18.46
931V.............................................18.47
Pt 10 (ss 932–982)..........................27.1
Pt 10 Ch 7 (ss 976–978).............  2.49, 27.1
s 980.............................................. 2.54, 7.3
985...............................................2.45
(3)...........................................6.7
987...............................................2.45
988...............................................2.45
989(4), (7)....................................2.45
990(2), (3)....................................2.45
999...............................................2.45
(4)...........................................6.7
1000.............................................2.45
Table of Statutes
Corporation Tax Act 2009 – contd
(3).........................................6.7
1007A...........................................2.46
1008.............................................2.46
1010, 1011..................................2.46
1013.............................................2.46
(3).........................................6.7
1015A, 1015B............................2.46
1016.............................................2.46
(1)(d)....................................2.46
(1A)......................................2.46
1018, 1019..................................2.46
1021.............................................2.46
(3).........................................6.7
1025A, 1025B............................2.46
1030A, 1030B............................2.46
1038, 1038A...............................2.46
Pt 13 (ss 1039–1142)......................27.1
Pt 13 Chs 1–6 (ss 1039–1084)........14.1
s 1040ZA.................................  14.45, 15.3,
15.12, 15.21, 15.29
1042(1)–(3)..................................14.13
Pt 13 Ch 2 (ss 1043–1062)................ 14.11,
23.33, 25.5
s 1043.............................................4.44
1044.............................................14.25
(6).........................................14.25
1045.............................................14.27
1048, 1049..................................14.27
1050.................................... 14.11, 14.12,
14.25, 14.28,
14.32, 14.36
1052.............................................14.14
1053.............................................14.21
1054–1060..................................14.27
1055, 1056..................................14.27
1057.............................................14.44
(4A)–(4C).............................14.44
1059.............................................14.27
1060(6).........................................14.27
1061.............................................14.27
Pt 13 Ch 3 (ss 1063–1067)................ 14.11,
14.42
1063.............................................14.32
1065.............................................14.32
1066.............................................14.33
1067.............................................14.34
Pt 13 Ch 4 (ss 1068–1073)................ 14.11,
14.42
1068.............................................14.28
1071..................................... 14.28, 14.29
1072..................................... 14.28, 14.30
1073..................................... 14.28, 14.31
Pt 13 Ch 5 (ss 1074–1080).............14.42
ss 1074–1079..................................14.11
s 1076.............................................14.37
xxxii
Corporation Tax Act 2009 – contd
1077.............................................14.14
1078..................................... 14.22, 14.38
1079.............................................14.39
1084.............................................14.48
Pt 13 Ch 7 (ss 1085–1112).................. 14.1,
14.13, 23.33, 25.5
ss 1085–1142..................................4.44
1085.............................................14.46
1088, 1089..................................14.46
1091, 1092..................................14.46
1099.............................................14.12
1103–1105..................................14.46
1106.............................................14.44
1113–1118..................................14.35
1113(4)(b)....................................14.35
1119(1), (2).......................... 14.23, 25.37
1120(2)–(7).......................... 14.23, 25.37
1122.............................................3.42
1123, 1124..................................14.15
1125, 1126..................................14.16
1126A, 1126B............................14.16
1127, 1128..................................14.17
1129.............................................14.17
1130–1132..................................14.17
1138.............................................14.19
1139.............................................14.20
1140.............................................14.18
1142(1)(b)....................................14.41
Pt 14 (ss 1143–1179)............. 14.50, 23.33,
27.1
ss 1143–1158..............................  4.44, 4.45
1143.............................................20.9
1144.............................................14.56
1145.............................................14.57
(2).........................................14.57
1145A...........................................14.58
1145B...........................................14.57
1146.............................................14.59
1146A...........................................14.60
1147.............................................14.51
(7).........................................14.51
1148.............................................14.51
1149.............................................14.52
1150.............................................14.53
1152, 1153..................................14.67
1154.............................................14.68
1155.............................................14.69
(1), (2)..................................14.69
1156.............................................14.68
(1), (2)..................................14.70
1169.............................................14.50
1170, 1171..................................14.61
1172.............................................14.62
1173.............................................14.63
1175.............................................14.65

Corporation Tax Act 2009 – contd
1176.............................................14.66
1177(1), (2)..................................14.64
1178..................................... 14.53, 14.65
1178A...........................................14.51
1179.............................................14.53
Pt 15 (ss 1180–1216).................  15.3, 15.5,
23.33, 27.1
s 1181...............................  15.4, 15.5, 15.8
1182.............................................15.5
(4).........................................15.7
1185.............................................15.8
1186.............................................15.7
1188.............................................15.6
Pt 15 Ch 3 (ss 1195–1207).............23.33
s 1195.............................................15.8
(3A)................................  14.45, 15.3
1196.............................................15.8
1197.......................................  15.8, 15.11
1198.............................................15.8
1199.............................................15.9
1200.............................................15.9
(3).........................................15.9
1201.......................................  4.44, 15.10
1202.............................................15.10
(2), (3)..................................15.10
1203.............................................15.10
1205.............................................15.11
1208–1211..................................15.48
1208–1210..................................15.9
1211.............................................15.9
1213, 1215..................................15.11
Pt 15A (ss 1216A–1216EC)................ 15.1,
15.12, 15.14,
23.33, 27.1
s 1216AA........................................15.17
1216AB................................ 15.13, 15.17
1216AC........................................15.17
(2), (2A)..........................15.13
1216AD................................ 15.13, 15.17
1216AE........................................15.14
(4)...................................15.16
1216AF........................................15.14
1216AH........................................15.17
1216AI.........................................15.16
1216B...........................................15.15
Pt 15A Ch 3 (ss 1216C–1216CN)..25.5
s 1216C................................... 15.17, 15.25
(4).............................. 14.45, 15.12
1216CA........................................15.17
1216CB................................ 15.17, 15.20
1216CE........................................15.17
1216CF.........................................15.18
1216CG........................................15.18
1216CH..................................  4.44, 15.19
1216CI–1216CJ..........................15.19
xxxiii
Table of Statutes
Corporation Tax Act 2009 – contd
1216CL........................................15.20
1216D–1216DC................. 15.18, 15.48
1216E................................... 15.18, 15.19
1216EA........................................15.20
1216EB........................................15.20
Pt 15B (ss 1217A–1217EC)................ 15.1,
15.21, 15.23,
23.33, 25.5, 27.1
s 1217AA............................... 15.21, 15.22,
15.25
1217AB........................................15.23
1217AC........................................15.23
1217AD........................................15.25
1217AE........................................15.25
1217B...........................................15.24
Pt 15B Ch 3 (ss 1217C–1217CN)
s 1217C...........................................15.25
(4).............................. 14.45, 15.21
1217CA........................................15.25
1217CB................................ 15.25, 15.28
1217CE........................................15.25
1217CF.........................................15.26
(3A), (5)..........................15.26
1217CG........................................15.26
1217CH..................................  4.44, 15.27
1217CI.........................................15.27
1217CJ.........................................15.27
1217CL........................................15.28
1217D–1217DC................. 15.26, 15.48
1217DE........................................15.26
1217EA........................................15.28
1217EB........................................15.28
Pt 15C (ss 1217F–1217OB)................ 15.1,
15.29, 23.33,
23.33, 25.5, 27.1
s .........................................15.30
1217FB.........................................15.30
1217FC.........................................15.31
(2)–(4).............................15.31
1217G...........................................15.32
1217GC........................................15.33
1217H................................... 15.34, 15.35
1217I............................................15.34
ss 1217IB–1207IF..........................15.34
s 1217J............................................15.35
1217JA(2)............................. 14.45, 15.29
s 1217K.....................................  4.44, 15.36
s 1217K(6)......................................15.36
ss 1217KA– ............... 15.29, 15.36
s 1217KC .......................................15.29
, .......................15.37
– ................ 15.35, 15.48
, .........................15.37
Pt 15D (ss 1217P–1217U)................. 15.38,
23.33, 25.5, 27.1
Table of Statutes
Corporation Tax Act 2009 – contd
s 1217PA(1), (2).............................15.39
1217PB.........................................15.40
(2)–(4).............................15.40
1217Q...........................................15.43
(4), (7)...............................15.43
1217QA........................................15.43
1217QB–1217QG.......................15.43
1217QB........................................15.43
1217RA........................................15.41
(3), (5).............................15.41
1217RB........................................15.41
1217RC........................................15.42
1217RD........................................15.44
1217RE........................................15.44
1217RF.........................................15.38
ss 1217RG–1217RI........................15.45
1217RH........................................4.44
1217RJ................................. 15.38, 15.47
ss 1217RL–1217RM.......................15.46
1217S–1217SC................... 15.44, 15.48
1217T–1217TA..........................15.46
s 1218B...........................................6.3
Pt 15E (ss 1218ZA–1218ZFA)........... 15.47,
23.33, 25.5, 27.1
1218ZCA(3).................................15.47
1218ZCF......................................15.47
1218ZCH...............................  4.44, 15.47
1218ZCK.....................................15.47
1218ZD–1218ZDC.....................15.48
Pt 16 Ch 2 (ss 1219–1231).............27.1
s 1219........................... 6.3, 6.6, 6.7, 6.15,
11.30
(1A)......................................6.15
(2).........................................6.6
(b)....................................6.4
(3)(a)....................................6.5
1220.............................................6.4
1221(1)–(3)..................................6.7
1222............................................ 6.6, 6.10
1223.............................  5.11, 6.16, 20.70
(2).........................................4.47
(3)...........................  4.29, 4.47, 6.15
(3B), (3C), (3D), (3E)..........6.16
(7).....................................  6.16, 7.13
1225–1227..................................6.6
1229, 1230..................................6.9
Pt 16 Ch 3 (ss 1232–1246).............27.1
s 1232.............................................6.7
1233.............................................6.7
1234–1243..................................6.7
1244.............................................6.7
1244A...........................................2.34
1245.............................................6.7
1246.............................................6.7
1247.............................................6.8
xxxiv
Corporation Tax Act 2009 – contd
1248............................................ 6.8, 6.18
1249.................................... 2.22, 6.6, 6.8
1250............................................ 2.22, 6.8
(3).........................................2.22
1251.............................................6.8
1253.............................................6.7
1253A...........................................2.34
1254.............................................6.7
1259.........................................  5.1, 12.41
1264A.....................................  4.15, 10.17
1270(1).........................................2.65
1288–1309..................................2.12
1288, 1289..................................2.22
1290.................................  2.24, 2.25, 6.8
1295.............................................2.22
1298................................  2.21, 2.53, 6.6,
6.8
(1)–(3)..................................2.21
(5)(b)....................................2.21
1299.........................................  2.21, 2.53
1300.............................................2.21
1302............................................ 2.53, 6.8
1303.............................................6.8
1304.................................... 2.53, 6.6, 6.8
1305.........................................  2.69, 18.1
1305A...........................................5.42
1316(1).........................................11.36
s 1316(2).........................................11.37
Sch 2
para 118(1)–(3).................. 14.23, 25.37
124......................................14.5
Corporation Tax Act 2010...............  1.1, 18.16
Pt 2 (ss 2–17)..................................27.1
s 4...............................................  23.1, 23.7
5........................................... 20.64, 26.21
6........................................... 20.64, 26.21
(1)...............................................20.65
(1A)............................................20.66
(2)....................................... 20.65, 20.66
7........................................... 20.64, 26.21
(1)...............................................20.65
(1A)............................................20.66
(2), (3)................................ 20.65, 20.66
(4)....................................... 20.65, 20.66
8.......................................... 20.64, 20.65,
26.21
9........................................... 20.64, 20.65
9A........................................ 20.64, 20.66,
26.21
(2), (3).....................................20.66
9B......................................... 20.66, 26.21
9C......................................... 20.64, 26.21
11......................................... 20.65, 26.21
12.................................................20.68
13.................................................20.70

Corporation Tax Act 2010 – contd
14.................................................20.69
15.................................................20.71
17(4).............................................20.64
18.................................................23.2
(b).............................................10.29
Pt 3A (ss 18A–18N).......  3.54, 23.5, 23.14
18A.........................................  13.16, 23.2
18B...........................................  23.2, 23.5
18D...............................................23.2
(3), (4)...................................23.5
18E...............................................23.15
(3)..........................................23.17
18F...............................................23.17
18G....................................... 23.15, 23.16
(1), (2)...................................23.18
18H...............................................23.20
18I................................................23.20
18J................................................23.20
18L.........................................  23.5, 23.12
18M........................................  23.5, 23.12
18N...............................................19.16
(5)..........................................19.16
19.............................................  23.5, 23.7
20.................................................23.7
21.................................................23.7
24.................................................23.14
(3), (4)......................................23.5
ss 25–30..........................................3.54
s 25.................................................23.14
(3).............................................23.17
26........................................ 13.10, 23.14,
23.17
27........................................ 13.10, 23.14,
23.15, 23.16, 23.18
(1), (2)......................................23.18
(3).............................................23.15
28–30................................. 23.14, 23.20,
23.20
32.................................................23.5
(2), (3)......................................23.5
34......................................... 10.30, 19.16
(1), (2)......................................10.30
(3).............................................10.31
(5).............................................19.16
(6).............................................10.30
Pt 4 (ss 35–96)............................  2.63, 27.1
36(3).............................................4.12
37............................................  2.63, 4.20,
4.29, 4.31, 7.13,
11.29, 11.30, 15.51,
15.52, 17.15, 23.27,
23.31, 27.1
(2).............................................4.19
(3)................................  4.2, 4.17, 4.18,
20.68
xxxv
Table of Statutes
Corporation Tax Act 2010 – contd
(a).........................  4.16, 4.18, 4.21,
4.44, 5.15, 14.67
(b).........................  3.77, 4.17, 4.18,
4.21, 4.22, 4.32, 4.34,
4.44, 14.27, 14.67
(5).................................... 4.5, 4.7, 4.17
(6).............................................4.17
38.................................................4.17
39..................................  4.23, 4.22, 7.13,
17.15
(2), (3)......................................4.22
41.................................................4.22
42(3).............................................4.44
44................................ 4.6, 4.7, 4.8, 4.20
45.........................................................4.2,
4.3, 4.5, 4.18,
4.23, 4.24, 4.30,
4.31, 5.15, 7.13,
17.26, 20.70, 27.1
(4)................................  4.2, 4.10, 4.13,
4.15, 4.17, 4.19,
4.21, 4.44, 5.10,
11.30, 14.67
(a)........................................4.4
(b)........................................5.16
)..........................................4.4
45A............................................... 4.4, 4.5,
4.6, 4.8, 4.13, 4.18,
4.23, 4.24, 4.28,
4.31, 5.11, 7.13,
15.51, 15.52, 27.1
(1), (3), (5), (7)......................4.5
45B............................. 4.3, 4.7, 4.8, 4.18,
4.23, 4.24, 4.31, 27.1
(1)..........................................4.7
(4)..........................................5.16
(5), (6)...................................4.7
45C...............................................4.6
45D............................................... 4.6, 4.8
45E...............................................4.6
45F................................  4.22, 4.23, 4.28,
4.31, 7.13, 23.21
(6)...........................................4.23
46.................................................27.1
(2).............................................4.14
48....................................... 2.65, 4.5, 4.7,
4.20, 5.10
49.................................................2.65
52................................................. 4.5, 4.7
53.................................................4.44
62..................................  4.29, 4.45, 5.15,
7.13, 14.67, 27.1
(3).............................................11.29
(5).......................................  4.45, 20.70
(5)(a)........................................5.11
Table of Statutes
Corporation Tax Act 2010 – contd
(5C)..........................................7.13
63.............................................  4.29, 7.13
s 63(3).............................................20.70
s 63(3)(a)........................................5.11
(6).............................................7.13
65.............................................  2.63, 7.13
66.............................................  4.29, 7.13
(3).......................................  4.46, 20.70
s 67A...........................................  2.63, 7.13
68.................................................27.1
69.................................................6.22
71.................................................6.22
78–85..........................................6.22
90(1).............................................6.22
91(6).............................................20.70
92..................................  4.29, 4.44, 4.45,
4.46, 4.47
94.................................................11.13
95.................................................4.29
– ............. 27.1, 7.13, 15.51,
15.52, 27.1
99..................................  4.29, 4.44, 4.45,
5.10, 6.15, 11.28,
12.21, 14.67
(1).............................................4.47
(a)........................................7.13
(d)........................................4.29
(e)........................................7.13
100(2)(b)......................................5.10
101, 102......................................5.10
103...............................................5.10
(2)...........................................6.17
104...............................................5.10
105...............................................27.1
(1)–(5)....................................5.10
(4)...........................................6.17
106...............................................5.17
107...............................................5.19
107(1A), (2), (6), (6A), (6B)........5.17
108...............................................5.17
109...........................................  5.17, 20.3
111–128......................................5.18
111(1)...........................................5.18
113(2)...........................................5.20
114–118......................................5.19
121...........................................  5.18, 5.19
126...............................................5.20
127(3), (4)....................................5.19
130, 131......................................5.12
132...............................................5.23
(1)–(3)....................................5.12
133...............................................5.23
(1)–(4)....................................5.12
134...............................................5.12
134A.............................................5.12
xxxvi
Corporation Tax Act 2010 – contd
135, 136......................................5.19
137...........................................  5.15, 27.1
139–142......................................5.22
143...............................................5.23
(4)...........................................5.23
144...............................................5.23
(4)...........................................5.23
145...............................................5.23
146...............................................5.23
(3)...........................................5.23
146A, 146B................................5.14
148...............................................12.9
151(3)...........................................5.6
152.............................................. 5.6, 9.25
153...............................................5.7
154.........................................  5.21, 19.13
155...............................................5.21
155A, 155B................................5.21
156...............................................5.21
160............................................... 5.6, 5.9
161...............................................5.9
162, 164......................................5.6
168...............................................5.19
s 169...............................................5.21
172(3)...........................................5.21
183...............................................5.24
Pt 5A (ss 188A–188T)...............  5.10, 5.11,
6.17, 7.13,
12.21, 15.51
s 188BB...........................  5.11, 6.17, 7.13,
11.28
188BC............................  5.11, 6.17, 7.13
188BD............................  5.11, 6.17, 7.13
188BE..........................................5.11
188BF.............................  5.11, 6.17, 7.13
188BG..........................................5.11
188BH...........................  2.80, 4.21, 5.15,
11.28
(8).....................................5.17
188BI...........................................5.17
(2), (8), (9).........................5.17
188BJ.......................................  5.11, 5.17
188C..............................  2.80, 4.21, 5.15,
11.28
188CB, 188CC...........................5.13
188CD..........................................5.15
188CE............................  5.13, 6.20, 7.13
188CF, 188CG, 188CH, 188CI..5.13
188CJ............................  5.12, 5.13, 6.20,
7.13
188CK..........................................27.1
188D...............................  2.80, 4.21, 5.15
188DA–188EK...........................5.22
188DB..........................................5.16
188DC(1) (6)...............................5.16

Corporation Tax Act 2010 – contd
188DD......................................  5.11, 5.16
(3).....................................5.16
188DE..........................................5.16
188FB........................................... 5.6, 5.9
189–217)............................11.30
189...............................................6.17
190...............................................2.81
191...............................................2.82
192...............................................2.82
(6)(aa).....................................2.82
193, 194......................................2.82
195 198......................................2.83
199...............................................2.82
200...............................................2.82
(4A)........................................2.82
201...............................................2.83
202(aa).........................................2.82
202B–202C.................................2.91
203–207......................................2.84
209–213......................................2.85
Pt 6A (ss 217A–217D)...................2.93
s .............................................2.93
s 217C.............................................2.93
Pt 7 (ss 218–269)............................23.7
s 219...............................................27.1
(1)...........................................6.29
220, 220A...................................6.30
221...............................................6.29
222...............................................6.36
223...............................................6.29
226...............................................6.32
227...............................................6.33
228...............................................6.34
229–231......................................6.35
233...............................................6.29
235...............................................6.29
236, 237......................................6.36
238, 239......................................6.31
240...............................................6.36
243, 244......................................6.37
245, 246......................................6.38
247...............................................6.39
249...............................................6.40
254, 255......................................6.37
260...............................................6.41
268A.............................................2.63
269A 269CN.............................4.2
269D 269DN.............................23.4
Pt 7ZA (ss 269ZA–269ZO).........  5.5, 6.16,
7.13, 11.27
269ZB................................. 15.49, 15.50,
15.51
(7)......................................4.2
(b).................................4.3
269ZBA........................................16.8
xxxvii
Table of Statutes
Corporation Tax Act 2010 – contd
269ZC..........................................27.1
269ZD(4), (5)...............................5.16
269ZF...........................................16.8
269ZG..........................................5.5
269ZH..........................................5.5
(4).....................................5.5
269ZI–269ZJ..............................5.5
269ZK..........................................5.5
(3).....................................4.3
269ZL...........................................4.3
(3)......................................4.3
..........................................4.2
......................................4.3
.......................................19.7
276...............................................23.3
277...............................................14.43
Pt 8 Ch 3A (ss 279A–279H)...........23.3
s 279A(4)........................................23.3
279F......................................  3.54, 13.11,
23.12, 23.22
(1) (9)..................................23.22
279G.............................................23.12
330...............................................23.7
Pt 8ZB (ss 356OB–356OT)............7.2
356OB(4).....................................7.2
Pt 8A (ss 357A–357GE)............  13.1, 13.9,
21.10, 27.1
357A.......................................  13.9, 13.23
(1).........................  13.3, 13.5, 13.9,
13.22
(2), (3).................................13.3
(4)........................................13.3
(6), (7).................................13.15
(11).................... 13.8, 13.18, 13.20
(a), (b)...........................13.9
Pt 8A Ch 2 (ss 357B–357BE).........13.5
357B(1)–(3), (5)...........................13.5
357BB..........................................13.6
357BBA.......................................13.6
357BC..........................................13.6
(2), (3)...........................  13.5, 13.6
(4), (5)...............................13.6
357BD..........................................13.6
Pt 8A Ch 2A (ss 357BF–357BN)
 13.8, 13.15, 13.16
357BF...........................................13.16
(1)......................................13.15
(2).............................. 13.16, 13.17
357BG.................................. 13.10, 13.16
ss 357BH........................  3.7, 13.10, 13.16
ss 357BHA–357BHC................  3.7, 13.10,
13.16, 13.17
ss 357BIA.......................................13.16
357BJ–357BJB...........................13.16
s 357BL..........................................13.16
Table of Statutes
Corporation Tax Act 2010 – contd
357BLA.......................................13.16
357BLB........................................13.16
(4)...................................13.16
357BLC........................................13.16
357BLD.......................................13.16
357BLE........................................13.16
357BLF........................................13.20
357BLG.......................................13.20
357BM................................. 13.16, 13.22
357BMB.......................................13.16
(3A)...............................13.16
357BMC.......................................13.16
357BMD......................................13.16
357BME.......................................13.16
357BN..........................................13.16
(2)(c).................................13.20
357BNA............................... 13.16, 13.17
357BNB.............................. 13.14, 13.15,
23.14, 23.22
357BNC............................... 13.14, 13.15
Pt 8A Ch 2B (ss 357BO–357BQ)
 13.8, 13.15, 13.19
357BO..........................................13.20
(1)............................ 13.15, 13.19,
13.20
357BP...........................................13.8
(4)–(8)...............................13.9
357BQ(3), (8)–(10)......................13.20
Pt 8A Ch 3 (ss 357C–357CQ)............. 13.8,
13.9, 13.15
s 357C.............................................13.10
(1)................................ 13.11, 13.12
357CA..........................................13.9
(2).....................................13.9
357CG..........................................13.10
357CI.....................................  13.9, 13.10
357CI–357CK............................13.9
357CL........................ 13.9, 13.10, 23.22
(2), (3), (8)........................13.11
357CM....................... 13.9, 13.10, 13.11
(2)(b)................................13.10
357CN–357CP.....................  13.9, 13.10
357CQ..........................................13.10
Pt 8A Ch 4 (ss 357D–357DC)............. 13.8,
13.15
s 357D.............................................13.13
357DA(1).....................................13.11
357DB..........................................13.13
357DC(1)–(8)...............................13.14
357E.............................................13.21
357EA..........................................13.21
357EB..........................................13.21
357EC..........................................13.21
357ED..........................................13.21
357EE...........................................13.21
xxxviii
Corporation Tax Act 2010 – contd
357EF...........................................13.21
357F.............................................13.23
357FA...........................................13.23
357FB...........................................13.23
357G.............................................13.22
357GA(5).....................................13.22
357GC..........................................13.18
357GCA.......................................13.24
357GCZA.....................................13.18
357YA–357YW..........................23.4
358CQ(2), (8), (9)........................13.7
s 385...........................................  3.74, 3.77
ss 386, 387......................................3.77
388–389......................................3.77
390...............................................3.77
s 394ZA..........................................3.74
399–404......................................3.77
439, 440......................................10.3
441(2)–(4)....................................10.3
442, 443......................................10.5
444(2), (3)....................................10.5
445...............................................10.5
446(1), (2)....................................10.5
(3), (4)....................................10.8
(6)...........................................10.5
447(1)–(3)....................................10.6
(4)...........................................10.5
(5), (6), (8).............................10.6
448...............................................10.13
(1)...........................................23.16
449...............................................10.7
450...............................  10.4, 18.3, 23.15
(2), (3)....................................10.7
(5)...........................................10.10
451...............................................23.15
(2), (3)....................................10.4
(4).....................................  10.4, 23.15
(a)......................................23.18
(5).....................................  10.4, 23.15
452...............................................10.9
453(1)–(4)....................................10.12
454...................................... 10.11, 12.39,
20.77
455...................................... 10.14, 10.15,
10.16, 10.17,
10.18, 10.19, 10.20,
10.21, 10.22, 10.23,
10.25, 11.16, 23.4,
23.7, 27.1, 27.3
(1)...........................................10.15
(b), (c)................................10.15
(2)...........................................23.29
(3)................................... 10.15, 10.16
(4).................................. 10.16, 10.21,
18.12

Corporation Tax Act 2010 – contd
(a), (b)................................10.21
(5)...........................................10.16
456...............................................10.21
(2)...........................................10.21
457...............................................10.21
458...................................... 10.15, 10.16,
10.17, 10.18,
10.22, 24.4
(1)...........................................10.19
(2)................................... 10.16, 10.19
(3).................................. 10.15, 10.19,
23.29, 23.32
(4)................................... 10.15, 10.19
(5).................................. 10.15, 10.19,
10.23, 24.4
459...................................... 10.15, 10.25,
10.26
s 459(1)...........................................10.21
s 459(2)................................... 10.21, 10.25
s 459(4)...........................................10.15
460...............................................10.26
461...............................................10.26
464(3)...........................................10.18
464A.................................... 10.17, 10.18,
10.19, 10.23,
23.4, 23.7, 27.1
(3)........................................23.29
(4), (5), (7)...........................10.17
464B.................................... 10.17, 10.18,
23.32
(2)........................................10.17
(3)............................... 10.15, 23.29,
23.32
(4)........................................10.15
(5)................................ 10.17, 10.23
464C.................................... 10.16, 10.17,
10.18, 10.22, 10.25
(1)–(3), (6)...........................10.18
464D.................................... 10.16, 10.17,
10.22, 10.25
469...............................................4.41
471–473......................................2.86
474...........................................  2.86, 4.41
478, 479......................................2.80
488...............................................2.80
491...............................................2.42
Pt 12 (ss 518–609)....................  7.27, 16.24
s 535...............................................6.25
Pt 13 Ch 3A (s 622A).....................6.28
628.........................................  19.7, 19.12
629(4)–(6)....................................19.12
633.........................................  19.7, 19.12
642...............................................4.41
651...............................................4.41
658...........................................  2.89, 2.90
xxxix
Table of Statutes
Corporation Tax Act 2010 – contd
659...............................................2.89
(2A)........................................2.89
660...............................................2.89
ss 661A, 661B................................2.89
s 661CA..........................................2.89
662–665......................................2.90
666...........................................  2.82, 2.90
Pt 14 (ss 672–730)..........................4.25
Pt 14 Ch 2A....................................4.27
Pt 14 Ch 2B....................................4.28
Pt 14 Chs 2B, 2C, 2D, 3–5.........  6.20, 7.13
673.........................................  4.24, 17.15
(4)...........................................4.26
674.................................  4.11, 4.24, 4.27
(1A)........................................7.18
(2)...........................................4.11
676...............................................17.15
s 676AA..........................................4.27
676AC..........................................4.27
676AE..........................................4.27
676AF..........................................4.27
676BA..........................................4.28
676BC..........................................4.28
676CB, 676CC, 676CD, 676CE
5.25
676DA, 676DC...........................5.25
677...............................................12.22
(5).......................................  6.20, 7.13
681...............................................12.22
688–691..................................  6.20, 7.13
Pt 14 Ch 5A (ss 705A–705G)............ 11.31,
12.22
s 705F..................................... 11.32, 12.22
710...............................................25.13
713...............................................25.13
719................................  4.25, 6.20, 7.13,
25.13
(4A)....................................  6.20, 7.13
720...............................................4.25
724...............................................4.25
724A.............................................4.25
730A.............................................17.40
730B.............................................17.40
(1)........................................17.40
730C, 730D................................17.40
s 730E.............................................4.30
730F.......................................  4.30, 11.28
730G.......................................  4.30, 20.46
(6) (8).................................4.30
730H.......................................  4.30, 20.46
731 751......................................17.43
733...............................................17.43
(3)...........................................17.43
734...............................................17.43
736–738......................................17.43
Table of Statutes
Corporation Tax Act 2010 – contd
739...............................................18.3
743–746......................................17.43
748...............................................17.46
757A, 757B................................4.15
Pt 16 Ch 2 (ss 758–779).................2.27
ss 779A, 779B................................4.15
791(4)...........................................6.7
814C.............................................6.7
831...............................................17.46
890(1)–(4)....................................3.74
892(3)...........................................3.74
894A.............................................3.74
Pt 21B (ss 938A–938N).................11.49
s 938E.............................................11.49
Pt 21BA (ss 938O–938V)...............11.50
Pt 22 Ch 1 (ss 938–953).................17.2
939(2)...........................................17.21
940A............................ 17.2, 17.4, 17.13,
17.15, 17.20, 17.21,
17.22, 17.23, 17.26,
17.27, 17.30, 19.13
941....................................... 17.16, 17.19
(1)...........................................17.17
942....................................... 17.16, 19.12
(1), (2)....................................17.19
944................................  4.11, 9.7, 17.13,
17.15, 17.23,
17.26, 17.30,
(3).....................................  4.11, 17.26
945....................................... 17.15, 17.26
(5)...........................................17.26
946(1), (8), (9).............................17.26
947(3), (4)....................................17.26
948...............................................17.15
(2)...........................................17.27
949...............................................20.3
(1)...........................................20.3
951...............................................17.24
(1)...........................................17.21
(3)................................... 17.17, 17.21
952...............................................17.26
953...............................................17.25
963.................................  5.28, 5.29, 27.1
(3), (6C).................................5.29
964...............................................5.29
(6B), (6C), (6D).....................5.29
967, 968......................................23.7
970...............................................20.12
971...............................................20.12
Pt 22 Ch 7 (ss 973–980).................23.28
s 984...............................................1.5
989...............................................5.8
996...............................................26.2
1000.............................  18.1, 18.2, 18.22
(1).........................................23.5
xl
Corporation Tax Act 2010 – contd
(a)....................................18.3
B.....................................18.4
C.....................................18.11
D.....................  18.4, 18.6, 18.11
E.....................................18.7
F......................................18.8
G.....................................18.4
H.....................................18.9
1002.........................................  18.4, 18.7
(2).........................................2.82
1003.............................................18.5
1004.............................................18.6
1005.............................................18.7
1008.........................................  18.7, 18.8
1015, 1016..................................18.8
1017(1)–(3)..................................18.8
1018(1)–(3)..................................18.8
1019.............................................18.8
1020.............................  2.82, 18.4, 19.13
1022, 1023..................................18.9
1024, 1025..................................18.3
1026.............................................18.3
1027A...........................................18.3
1030..................................... 18.13, 19.13
1030A................................... 18.13, 18.33
1030B...........................................18.33
1031, 1032..................................18.13
1033.................................... 18.13, 18.22,
18.23, 18.30
(2), (3)..................................18.23
1034.............................................18.24
1035(1)–(3)..................................18.25
1036.............................................18.25
1037(1)–(3)..................................18.26
1038–1042..................................18.26
1044..................................... 17.46, 18.29
1045.............................................18.29
1046.............................................18.30
1048(1).........................................18.22
1049.......................................  18.5, 18.13
1054, 1055............................  18.3, 18.13
1056.............................................18.13
1057.......................................  18.3, 18.13
1059–1061..................................18.27
1062.............................................18.28
1064........................... 10.14, 18.2, 19.13
1065.......................................  10.14, 18.2
1066, 1067..................................10.14
1074.......................................  17.6, 18.14
1075.................................... 18.13, 18.14,
18.18
1076..................................... 18.13, 18.16
(a).........................................18.17
1077.................................... 18.13, 18.16,
18.17

Corporation Tax Act 2010 – contd
1078.................................... 17.42, 18.13,
18.16, 18.17
(2).........................................18.16
1081(1)–(7)..................................18.15
1082.............................................18.16
(1).........................................18.17
1083–1085..................................18.16
1086.............................................18.19
1088, 1089..................................18.19
1091.................................... 17.46, 18.20,
22.30
1092..................................... 17.46, 18.20
1093.............................................18.20
1095, 1096..................................18.21
1100.............................................18.11
(4A)......................................18.11
(7).........................................18.13
1101.............................................18.11
1117(6).........................................18.8
1118.............................................2.3
1119.................................  2.3, 5.8, 17.18
1121.............................................1.5
(1)..........................  1.5, 3.19, 12.40,
14.12
1122..............................  2.57, 2.72, 3.39,
3.52, 3.61, 4.25,
10.27, 13.16,
14.65, 17.2
(2)................................. 10.27, 11.36
(3)................................. 10.27, 10.31
1124......................................  9.21, 10.28,
11.37, 19.7, 21.5
1126.............................................23.5
1127.............................................2.76
(5).........................................26.5
1129.........................................  2.17, 3.28
1136.......................................  18.5, 18.11
1137.............................................10.5
1138.............................................14.2
1139.................................... 10.17, 11.21,
15.37, 15.46
1141(1).........................................20.7
(2).........................................20.8
1142, 1143..................................20.9
1154.............................................5.6
(3).........................................17.31
1168(1).........................................10.22
1172.............................................22.6
1173.............................................27.1
Sch 2
para 52........................................5.19
Corporation Tax (Northern Ireland)
Act 2015.....................................1.9
County Courts Act 1984
s 74......................................... 23.26, 23.30
xli
Table of Statutes
Criminal Finances Act 2017..........  22.22, 25.9
s 45(2).............................................25.8
E
Employment Rights Act 1996.............2.40
Enterprise Act 2002.............................19.5
F
Films Act 1985
Sch 1...............................................15.8
Finance Act 1965................................2.4
Finance Act 1986
s 66.................................................20.2
77.................................................17.8
Finance Act 1988
Sch 12
para 6..........................................18.13
Finance Act 1989
s 178(2)(f).............................. 23.26, 23.30,
23.35
Finance (No 2) Act 1992
s 40.................................................15.1
Finance Act 1996
Sch 9
para 13........................................11.19
Finance (No 2) Act 1997
s 48.................................................15.1
Finance Act 1998
s 32.................................  18.37, 23.7, 27.1
117...............................................22.1
(1)...........................................25.1
Sch 18.......................................  22.1, 25.45
para 2...............................  22.2, 24.13
3.................... 24.2, 24.20, 25.9,
25.13
(1), (3)..........................22.2
4.....................................22.2
5(1)................................22.5
7.....................................22.1
8.....................................23.7
10...................................14.47
14........................... 22.10, 24.29
15............................  4.33, 13.22,
14.43, 22.10, 25.23
16...................................22.10
(1), (2), (4).................25.23
17...................................24.19
18...................................24.19
paras 18–35............................22.21
19...................................24.19
Pt III...........................................25.1
para 21.............................  21.35, 22.4
(2A)(b).......................22.4
(3)..............................25.20
(5), (6)........................22.4
22...................................25.20
Table of Statutes
Finance Act 1998 – contd
(1)..............................22.4
(3)........................  22.4, 25.20
23...................................25.21
(2), (3)........................25.21
24.............................  25.9, 25.13
(1)..............................22.17
(2)–(4)........................22.15
(6)..............................22.15
(7)..............................22.15
25.............................  4.11, 22.17
(2)..............................22.15
26...................................22.17
30, 31............................22.20
32...................................22.21
33...................................22.24
34...................................22.21
(2)(a)..........................4.36
35...................................22.20
36, 37................... 23.33, 24.29,
25.22
39, 40............................25.22
41...................  2.39, 4.36, 25.22
(1)..............................22.15
42...................................25.22
43.............................  4.11, 25.22
44, 45............................25.22
46(1), (2)–(2B)..............25.22
50, 51............................23.42
51A................................23.42
51BA..............................23.43
51G................................23.43
53...................................25.22
54...............................  4.32, 4.37
55–59............................4.32
61...................................4.36
62(1), (3)........................4.36
64...................................4.36
65(1), (2)........................4.36
74...................................11.28
75A(2)............................23.28
76...................................4.36
77...................................5.27
82...................................3.4
83A–83F......................14.47
83ZA(1), (2)..................4.52
88A................................23.47
Sch 19.............................................22.1
Finance Act 2002.................  12.1, 12.2, 12.3,
12.6, 12.7, 12.12,
12.18, 12.35, 16.9,
17.11, 19.18
Finance Act 2004..................  2.27, 9.1, 23.42
s 53.................................................26.28
55.................................................22.3
Pt 3, Ch 3 (ss 57–77)..........  9.1, 9.30, 9.31
xlii
Finance Act 2004 – contd
1), (2)......................................9.3
58.................................................9.4
59(1).............................................9.7
(a)........................................9.6
(b)–(k)................................. 9.6, 9.9
(l).........................................9.6,
9.9, 9.40
(2), (3)...................................... 9.6, 9.7
(4).............................................9.7
60.................................................9.8
61.................................................9.14
(1).............................................9.9
(4)–(7)......................................9.6
62................................................ 9.9, 9.39
(3A)–(3C).................................9.33
64(5).............................................9.15
65.................................................9.21
66.............................................  9.30, 9.31
67.................................................9.32
69.................................................9.22
70.................................................9.25
70A(4)..........................................9.40
72.................................................9.24
74(1).............................................9.3
(2), (3)......................................9.5
196.............................................. 2.28, 6.7
(2)...........................................2.29
(b)......................................2.26
196A.............................................6.8
196L(5)........................................2.27
197...............................................2.28
(1), (3) (5).............................2.28
199...............................................2.30
(4)...........................................2.30
200...............................................6.8
246...............................................6.8
306–319......................................25.1
306(1)...........................................25.35
(a) (c)................................25.36
(2)...........................................25.35
307–319......................................25.32
307 ......................................25.35
310A, 310B................................25.34
s 310D.............................................25.35
312...............................................25.35
(6)...........................................25.35
312A(4)........................................25.35
313....................................... 25.31, 25.35
(5)...........................................25.35
313ZA..........................................25.35
Sch 11.............................................9.1
para 9..........................................9.16
10........................................9.17
11........................................9.18
12, 14................................9.19

Finance (No 2) Act 2005
s 12.................................................2.24
Sch 2...............................................2.24
Finance Act 2006............................  3.74, 15.3
s 81.................................................3.69
Sch 8...............................................3.69
Finance Act 2007..........................  10.22, 24.1
ss 82–87..........................................25.8
97.............................................  24.1, 24.2
Sch 23.............................................25.8
Sch 24..............................  4.52, 24.1, 24.2,
24.35
paras 1, 1A............... 14.48, 24.2, 24.37
2..........................................24.3
3....................................  24.3, 24.11
3A.......................................24.3
5..........................................24.4
(4).....................................24.4
6(1)–(5)..............................24.5
7(1), (2), (4), (5).................24.6
8..........................................24.7
9(A2)..................................24.8
10, 10A, 11.......................24.8
12....................................  24.2, 24.8
13(1), (1A), (2)–(5)............24.9
14........................................24.10
15–17................................24.11
18........................................24.2
19........................................24.12
(3)...................................24.12
21..................................  24.2, 24.12
21A.....................................24.3
Finance Act 2008............................  24.1, 25.1
s 35.................................................23.16
113...............................................25.1
114...............................................25.1
(3), (5), (6), (9).......................25.6
118.........................................  25.1, 25.22
119...............................................25.1
123...............................................24.1
Sch 20
para 8..........................................3.70
Sch 24
para 6..........................................3.42
Sch 26
para 15........................................3.61
16, 17................................3.62
Sch 36.............................................25.1
paras 1, 2....................................25.3
3(2A), (5)...........................25.3
4..........................................25.3
4A.......................................25.3
(6)–(10).........................25.3
5..........................................25.3
(3A)..................................25.3
5A.......................................25.3
xliii
Table of Statutes
Finance Act 2008 – contd
6(4).....................................25.3
7..........................................25.3
8..........................................25.3
(1), (2)(b)..........................25.14
10....................................  25.3, 25.7
(3)...................................25.7
12........................................25.7
13(3)...................................25.7
15–17................................25.8
18........................................25.9
20........................................25.9
21...................... 25.9, 25.12, 25.13
23–27................................25.9
29–31................................25.10
32........................................25.11
35........................................25.12
(3)...................................25.10
36........................................25.13
39................................ 25.15, 25.18
(3)...................................25.15
40........................................25.15
40A.....................................25.15
41........................................25.15
42, 43........................ 25.14, 25.15
44........................................25.15
45, 46................................25.16
47, 48................................25.17
49........................................25.15
49A–49C...........................25.15
49A.....................................25.17
paras 50, 51................................25.18
para 51(A)–(C)...........................25.3
53–55................................25.19
58........................................25.7
59....................................  25.3, 25.9
61ZA..................................25.3
62........................................25.7
63........................................25.3
Sch 37
para 8(3).....................................25.20
Sch 39.............................................25.1
44........................................25.22
48........................................6.37
Sch 40.............................................24.2
Sch 41.............................................24.1
para 1..........................................24.37
5..........................................24.13
6..........................................24.14
7..........................................24.13
12........................................24.15
(1A)................................24.15
13........................................24.15
13A.....................................24.15
14........................................24.15
16........................................24.16
Table of Statutes
Finance Act 2008 – contd
17–20................................24.17
22........................................24.18
Finance Act 2009................................1.15,
2.17, 24.1
s 25.................................................4.2
70.............................................  12.7, 12.8
93.................................................25.1
94...........................................  24.1, 24.37
97.................................................25.1
101–103......................................7.23
101.........................................  9.12, 20.75
(2)(a)......................................23.26
102.........................................  9.13, 20.75
(2)(a)......................................23.30
103.............................. 9.12, 9.13, 23.26,
23.30, 23.35
106...............................................24.1
107...............................................24.1
Sch 7
para 4..........................................14.56
Sch 11
paras 26–29................................3.50
30–32................................3.50
47........................................2.18
Sch 14
para 3..........................................23.5
Sch 17
paras 4–8....................................20.14
8(1).....................................20.15
para 8(2), (3)..............................20.16
9..........................................20.17
12........................................20.14
Sch 32.............................................3.74
Sch 45
para 3..........................................25.26
Sch 46.............................................25.1
para 1..........................................25.27
2..........................................25.28
3..........................................25.29
5–7....................................25.29
8, 9....................................25.30
10........................................25.31
11................................ 25.30, 25.31
14........................................25.27
15, 16................................25.26
18........................................25.26
Sch 49.............................................25.1
para 1..........................................25.24
4, 5......................................25.24
Sch 53.............................................9.12
paras 2A–2D..............................23.27
6A.......................................23.28
Sch 54.............................................9.13
paras A1–A4...............................23.31
9C.......................................23.32
xliv
Finance Act 2009 – contd
Sch 54A
paras 1, 2....................................23.33
3..........................................23.34
Sch 55......................................  24.1, 24.19,
24.20, 24.26, 24.36
para 1(3).....................................24.20
3–5....................................24.21
6..........................................24.21
para 6(3).....................................24.22
para 6(3A)(a)..............................24.22
para 6(4).....................................24.22
para 6(4A)(a)..............................24.22
para 6(5).....................................24.22
6A.......................................24.21
7–13..................................9.34
14........................................24.23
(1A)................................24.23
15........................................24.23
15A.....................................24.23
16..................................  9.37, 24.23
17........................................24.23
(1)...................................9.37
(3)...................................24.20
18........................................9.38
(1)–(3)............................24.24
19..................................  9.38, 24.24
(4)...................................24.24
20................................ 24.20, 24.24
21, 22................................24.24
23..................................  9.38, 24.24
27........................................24.22
Sch 56............................ 9.39, 23.40, 24.1,
24.27, 24.28, 24.36
para 1..........................................24.29
4..........................................24.29
5, 6....................................9.39
9..........................................24.30
10..................................  9.40, 24.31
11, 12................................24.32
13–16................................24.33
Sch 59.............................................24.35
Finance Act 2010................................24.1
s 2...................................................23.1
Sch 6...........................................  2.80, 3.74
para 1..........................................2.80
(4).....................................2.80
Finance (No 3) Act 2010.................  5.12, 5.23
s 25......................................... 23.26, 23.30
Sch 3
para 3..........................................18.45
Sch 9
para 2..........................................23.26
3..........................................23.30
Finance Act 2011................3.68, 16.37, 20.27,
20.49, 23.18, 26.2, 26.33
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{702}

CHRONOLOGICAL RECORD OF EVENTS.

1895-1901.

1895.

January 1, 1895.
Murder of the reigning prince of Chitral,
on the northwestern Indian border.

January 7, 1895.
Independence of Korea proclaimed at Seoul.
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Death of Sir John Seeley (Professor John Robert Seeley).

January 17, 1895.

Election of M. Felix Faure President of the French Republic.

January 21, 1895.

Agreement between Great Britain and France defining the
boundaries of the hinterland of Sierra Leone.

January 22-23, 1895.

Resignation of President Saenz Peña of the Argentine
Republic, and election of President Uriburu.

January 24, 1895.

Death of Lord Randolph Churchill.

January 26, 1895.

Death of Arthur Cayley, English mathematician.
Death of Nikolai Karlovich de Giers, Russian statesman.

January 28, 1895.

Death of François Canrobert, Marshal of France.

February 7, 1895.
Rejection by the United States House of Representatives of
the measure asked for by President Cleveland for the relief
of the national treasury.

February 8, 1895.
Contract by the United States Secretary of the Treasury with
New York and London banking houses for supply of gold to
the treasury.
Death of Reginald Stuart Poole, English archæologist.

February 12, 1895.

Death of Charles Etienne Gayarré, historian of Louisiana.
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Death of Lady Stanley of Alderley.

February 18, 1895.

Death of Archduke Albrecht of Austria.

February 20, 1895.

Death of Frederick Douglass, the most eminent colored man
of his day.

February 24, 1895.

Renewal of insurrection in Cuba against Spanish rule.

March 1, 1895.
Beginning of the siege of a small force of British-Indian
troops in the fort at Chitral by surrounding tribes.

March 2, 1895.
Death of the Grand Duke Alexis,
brother of the Tzar Alexander III.
Death of Professor John Stuart Blackie.
Death of Ismail Pasha, ex-Khedive of Egypt.

March 5, 1895.
Death of Sir Henry Rawlinson, English archæologist.

March 9, 1895.
Death of Leopold von Sacher-Masoch, German novelist.

March 11, 1895.

Agreement between Great Britain and Russia for fixing the
northern frontier of Afghanistan from Zulfikar on the
Heri-Rud to the Pamirs.

March 17, 1895.

Bloody battle in the streets of Lima, Peru, ending in the
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March 18, 1895.

Death of Captain Adam Badeau, military
biographer of General Grant.

March 31, 1895.

Death of Sir George Chesney, military writer.

April 20, 1895.

Relief of the beleaguered British garrison at Chitral.

April 30, 1895.

Death of Gustav Freytag, German novelist.

May 1, 1895.
Proclamation by the British South Africa Company giving
the name "Rhodesia" to its territories.

May 4, 1895.
Death of Roundell Pulmer, 1st Earl of Selborne.

May 5, 1895.
Death of Karl Vogt, German biologist.

May 6, 1895.
Re-hearing granted by the Supreme Court of the United States
on cases testing constitutionality of the income tax.

May 10, 1895.

Relinquishment by Japan of the Fêng-tien peninsula in China.
Census of the Argentine Republic.

May 20, 1895.

Final decision of the Supreme Court of the United States
against the constitutionality of the income tax.
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Consolidation of the Astor and Lenox libraries with the
"Tilden Trust," to form the New York Public Library.

May 24, 1895.

Death of Hugh McCulloch, American statesman and financier.

May 28, 1895.

Death of Walter Quinton Gresham,
United States Secretary of State.

May 30, 1895.

Death of Frederick Locker-Lampson, English poet.

May 31, 1895.

Death of Emily Faithfull, philanthropist and author.

June 14, 1895.

Census of the German Empire.

June 17, 1895.

Celebration of the opening of the Kaiser Wilhelm Ship Canal
between the Baltic and North seas.

June 21-22, 1895.

Defeat in the British Parliament and resignation of the
Ministry of Lord Rosebery;
Lord Salisbury called to form a new government.

June 29, 1895.

Death of Professor Thomas Henry Huxley,
English biologist and scientific man of letters.

{703}

July 1, 1895.
Final transfer of the territories of the British East Africa
 Company to the British government;
completed organization of the East Africa Protectorate.

July 8, 1895.
Opening of the railway from Delagoa Bay to Pretoria,
in the Transvaal.

July 13, 1895.

Parliamentary elections begun in Great Britain, resulting in a
large majority for the Conservatives and Liberal Unionists.

July 15, 1895.

Assassination of Mr. Stambouloff, late chief Minister in the
Bulgarian government, who died of his wounds on the 19th.

July 20, 1895.

Pressing despatch of Mr. Olney, United States Secretary of
State, to the American Ambassador to Great Britain, on the
question of the Venezuela boundary, asserting the Monroe
Doctrine.

July 21, 1895.

Death of Professor Rudolph von Gneist, German jurist and
historian.

July 24, 1895.

Defeat of Protectionist policy in the Parliamentary election,
New South Wales.

July 31, 1895.

Death of Heinrich von Sybel, historian, and Director of the
Prussian State Archives.
Death of Richard M. Hunt, American architect.

August 1, 1895.
Massacre of English and American missionaries at Hua Sang
in China.
August 2, 1895.
Death of Joseph Thomson, African explorer.

August 12, 1895.

Opening of the first session of the new Parliament in
Great Britain.

August 13, 1895.

Death of Christian Bernhard Tauchnitz, Leipzig publisher.

September 2, 1895.
Government of a young native prince, under British tutelage
and protection established at Chitral.

September 16-18, 1895.

Adoption of a constitution and organization of a republican
government by the Cuban insurgents.

September 18, 1895.

Opening of the Cotton States and International Exposition
at Atlanta.

September 20, 1895.

Executive order by President Cleveland for the improvement
of the consular service of the United States.

September 28, 1895.

Death of Louis Pasteur, the father of bacteriology.

September 30, 1895.

Attack by Turkish police in Constantinople on Armenians who
had gathered to present their grievances to the Sultan.

October 3, 1895.
Death of Professor Hjalmar Hjorth Boyesen, Norwegian-American
novelist and poet.
October 7, 1895.
Death of William Wetmore Story, American sculptor and author.

October 8-9, 1895.

Massacre of Armenians at Trebizond by a Turkish mob.

October 17, 1895.

Turkish imperial irade directing reforms in Armenia which
were not carried out.

October 21, 1895.

Death of Henry Reeve, English author and editor.

November 4, 1895.
Revolutionary installation of Aloy Alfaro as executive chief
of the Republic of Ecuador.
Death of Eugene Field, American poet and journalist.

November 8, 1895.
Discovery of the X rays by Professor Rontgen.

November 9, 1895.
Death of Colonel Benjamin Wait, a leader of the Canadian
rebellion of 1837.

November 20, 1895.

Death of Chimelli de Marini, known as Rustem Pasha.

November 25, 1895.

More rigorous anti-slavery law instituted in Egypt.
Death of Jules Barthélemy Saint-Hilaire, French statesman
and orientalist.

November 26, 1895.

Reply of Lord Salisbury, for the British government,
to the despatch of Mr. Olney, on the Venezuela question.
 Death of Henry Seebohm, English naturalist.

November 27, 1895.

Death of Alexandre Dumas, the younger.

November 29, 1895.

Death of Count Edward Taaffe, Austrian statesman.

December 8, 1895.
Death of George Augustus Sala, English journalist.

December 12, 1895.

Death of Allen G. Thurman,
American political leader and statesman.

December 17, 1895.

Message of President Cleveland to the Congress of the
United States on the boundary dispute between
Great Britain and Venezuela.
Death of Antonio Gallenga (Luigi Mariotti),
Italian revolutionist, journalist, and author.

December 18-20, 1895.

Passage by the two branches of the Congress of the United
States of an act authorizing the President to appoint a
commission to ascertain the true boundary of Venezuela.

December 20, 1895.

Special Message of President Cleveland to the Congress of
the United States on the financial situation of the country.

December 23, 1895.

Death of "Stepniak," Russian revolutionist and author.
Death of John Russell Hind, English astronomer.

December 27-28, 1895.

Passage of temporary tariff bill and bill to maintain the
 coin redemption fund, by the United States House of
Representatives.

December 29, 1895.

Raid by Dr. Jameson, Administrator of the British South Africa
Company, into the Transvaal, with an armed force of 500 men.

1896.

January 1, 1896.
Appointment of an United States Commission to investigate the
divisional line between Venezuela and British Guiana.
Surrender of Dr. Jameson and his raiders to the Boers.
New constitution for South Carolina brought into effect.

January 3, 1896.
Congratulatory telegram from the German Emperor, William II.,
to President Kruger, of the South African Republic,
on the defeat of the Jameson Raid.

January 8, 1896.
Destructive earthquake shock in Persia.
Death of Paul Verlaine, French poet.

January 10, 1896.

Proclamation of President Kruger to the inhabitants of
Johannesburg, promising them a municipal government.

January 11, 1896.

Death of João de Deus, Portuguese poet.

{704}

January 15, 1896.

Declaration of agreement between Great Britain and France
concerning Siam.
January 17, 1896.
Occupation of Kumassi, the capital of Ashanti, by British
forces, and submission of King Prempeh.

January 18, 1896.

Submission by the Queen of Madagascar to a
French protectorate of the island.

January 20, 1896.

Death of Prince Henry of Battenberg.

January 24, 1896.

Death of Lord Leighton, English painter.

January 29, 1896.

Death of the Right Honourable Hugh Culling Eardley Childcrs,
ex-Chancellor of the Exchequer, Great Britain.

February 1, 1896.
Substitution, by the United States Senate, of a free silver
coinage bill for the House bill to maintain the coin
redemption fund.

February 6, 1896.
Death of Jean Auguste Barre, French sculptor.

February 8, 1896.
Signing of treaty between United States and Great Britain for
the arbitration of British claims for seizure of sealing vessels.

February 10, 1896.

Arrival of General Weyler at Havana as Governor and
Captain-General of Cuba.

February 11, 1896.

Notification by the French government to the Powers that it
 had taken final possession of Madagascar.

February 14, 1896.

Rejection by the United States House of Representatives of
the Senate substitute for its bill to maintain the coin
redemption fund.

February 16, 1896.

Promulgation of Weyler's concentration order in Cuba.

February 25, 1896.

Defeat of the House tariff bill in the United States Senate.

February 26, 1896.

Death of Arsène Houssaye, French author.

February 27, 1896.

Reopening of a discussion of the Venezuela boundary question
between the governments of the united States and Great Britain.

March 1, 1896.
Defeat of the Italians by the Abyssinians at Adowa.

March 5, 1896.
Suggestion by Lord Salisbury of a general treaty of
arbitration between the United States and Great Britain.

March 10-12, 1896.

Passage of the Raines Liquor Law by the two branches of the
New York Legislature.

March 21, 1896.

Beginning of the Anglo-Egyptian movement for the recovery of
the Sudan from the Dervishes.

March 22, 1896.

Death of Thomas Hughes, author of "Tom Brown's School Days."
March 24, 1896.
Death of President Hippolyte of the Haytien Republic.

March 28, 1896.

Death of Mrs. Elizabeth Charles, English author.

March 30, 1896.

Resumption of the authority of the Pope over the Coptic Church,
and re-establishment of the Catholic patriarchate of
Alexandria.

March 31, 1896.

Reopening of the military and naval service of the United
States to persons who had held commissions in the Confederate
army or navy during the civil war.

April 6, 1896.
Revival of Olympic games at Athens.

April 8.
Highest latitude reached by Dr. Nansen, within 261 statute
miles of the north pole.

April 11, 1896.

Death of Charilaos Trikoupis, Greek statesman.

April 21, 1896.

Death of Jean Baptiste Léon Say, French statesman.
Death of Baron Hirsch, financier
and millionaire-philanthropist.

April 24, 1896.

Promulgation of amendments to the constitution of the
Republic of Mexico.

April 26, 1896.

 Death of Sir Henry Parkes, Australian statesman.

May 1, 1896.
Opening of German industrial exposition at Berlin.
Assassination of the Shah of Persia.
Promulgation of additional amendments to the Mexican
constitution.

May 2, 1896.
Opening of the great national exposition and festival at
Buda-Pesth to celebrate the millennium of the
kingdom of Hungary.

May 3, 1896.
Death of Alfred William Hunt, English artist.

May 4, 1896.
Opening of the National Electrical Exposition in New York.

May 6, 1896.
Promulgation of civil service rules by President Cleveland,
adding 29,000 places to the classified service under the
government of the United States.

May 11, 1896.

The bill to consolidate New York, Brooklyn, and neighboring
cities, in the "Greater New York," made law by the
Governor's signature.

May 19, 1896.

Promulgation of the law of public education in Mexico,
establishing a national system.
Publication in England of the manifesto of a New Radical Party,
led by Sir Charles Dilke and Mr. Labouchere.
Death of the Archduke Karl Ludwig of Austria.

May 20, 1896.