corporation tax uk legislation

501.In section 199(3)(c) (excluded activities: provision of services or facilities... 502.In section 232(4)(a) (acquisition of a trade or trading assets)—... 503.In section 257 (minor definitions)— (a) in subsection (1) in... 504.In section 301 (meaning of “qualifying 90% subsidiary”)—.

Farming: provisions applicable to special cases. 200 provisions and might take some time to download. (2) For subsection (1)... After section 410 insert— Conversion etc of bonus share capital... (1) Amend section 412 (cash equivalent of share capital) as... After section 414 insert— Interpretation of Chapter (1) In this Chapter “bonus share capital” means—. 204.In Schedule 13 (relief for research expenditure) in paragraph 11(2)... 205.In Schedule 14 (cross-field allowance) in paragraph 10(2) for “section... 206.The Local Government Finance Act 1988 is amended as follows.... 207.In section 43(6)(b) (occupied hereditaments: liability) for “Schedule 18 to... 209.In section 67(10A) (interpretation: other provisions)— (a) for “Schedule 18... 210.In paragraph 7(9) of Schedule 5 (non-domestic rating: exemption) for... 211.In section 54(2)(c) of the Housing Act 1988 (tax relief... 212.The Finance Act 1989 is amended as follows. . 5. which may be surrendered by way of group relief, 404.Limitation of group relief in relation to certain dual resident companies, 405.Claims relating to losses etc. “PM” where relevant company lessee under long funding lease etc, 404.Amount to be nil if basic amount negative, 405.Adjustment to the basic amount: qualifying 75% subsidiaries, 406.Adjustment to the basic amount: consortium relationships, Chapter 4 Sales of lessors: leasing business carried on by a company in partnership, 410.“Business of leasing plant or machinery”, 411.“Relevant plant or machinery value” for condition A in section 410, 413.Relevant plant or machinery value where partnership lessee under long funding lease etc, 414.Partnership's income for condition B in section 410, “Qualifying change” in company's interest in a business, 415.“Qualifying change” in company's interest in a business, 416.Determining the percentage share in the profits or loss of business, Qualifying changes in partner company's interest in business, 417.Partner company's income and other companies' matching expense, 419.Relief for expense otherwise giving rise to carried forward loss, 420.Exception: companies carrying on business ceasing to share in its profits, 421.The amount of the income: the basic amount, 422.Amount to be nil if basic amount negative, Qualifying changes of ownership in relation to partner company, 425.Partner company's income and matching expense in different accounting periods, 427.No carry back of loss against the income, 428.Relief for expense otherwise giving rise to carried forward loss, Chapter 5 Sales of lessors: anti-avoidance provisions, 432.Restrictions on relief for Chapter 3 or 4 expenses: introduction, 433.Restrictions applying to the restricted loss amount, 433A.Restrictions not applying to the restricted loss amount, 435.Disregard of increases and decreases in certain amounts, 436.Balance sheet amounts determined on assumption company has no liabilities, Chapter 6 Sales of lessors: general interpretation, 437.Interpretation of the sales of lessors Chapters, 437A.Determining the ascribed value of plant or machinery, 440.Basis of winding up under section 439(3), 441.Treatment of some persons as participators or directors for the purposes of section 439(3), Companies which are not to be close companies, 443.Companies controlled by or on behalf of Crown, 444.Companies involved with non-close companies, 445.Section 444: registered pension schemes, 447.Section 446: meaning of “shares beneficially held by the public” etc, Meaning of other expressions in this Part, 451.Section 450: rights to be attributed etc, Chapter 3 Charge to tax in case of loan to participator, Charge to tax in case of loan to participator, 455.Charge to tax in case of loan to participator, Exceptions to the charge to tax under section 455, 456.Exceptions to the charge under section 455, 457.Section 456: meaning of “material interest in a company”, Relief in case of repayment or release of loan, 458.Relief in case of repayment or release of loan, 460.Loan treated as made by close company, 462.Determination of particular questions as a result of section 460, Taxation of debtor on release of loan to trustees of settlement which has ended, 463.Taxation of debtor on release of loan to trustees of settlement which has ended, 464.Section 463: other person treated as releasing or writing off debt, CHAPTER 3A Charge to tax: other arrangements, 464A.Charge to tax: arrangements conferring benefit on participator, 464B.Relief in case of return payment to company, CHAPTER 3B Repayments and return payments, 464C.Treatment of certain repayments and return payments, 469.Conditions for qualifying as a scientific research association, 470.Meaning of “research and development” in section 469, Gifts and other payments to charitable companies, 471.Gifts qualifying for gift aid relief: income tax treated as paid, 472.Gifts qualifying for gift aid relief: corporation tax liability and exemption, 472A.Gifts under payroll deduction schemes: corporation tax liability and exemption, 473.Gifts of money from companies: corporation tax liability and exemption, 474.Payments from other charities: corporation tax liability and exemption, 475.Gifts qualifying for gift aid relief: income tax treated as paid and exemption, 476.Gifts of money from companies: exemption, Gifts to scientific research associations, 477.Gifts of money from companies: exemption, 477A.Claims in relation to gift aid relief, 478.Exemption for profits etc of charitable trades, 480.Exemption for profits of small-scale trades, 481.Exemption from charges under provisions to which section 1173 applies, 482.Condition as to trading and miscellaneous incoming resources, 483.Exemption for profits from fund-raising events, 486.Exemption for investment income and non-trading profits from loan relationships, 487.Exemption for public revenue dividends, 488.Exemption for certain miscellaneous income, 489.Exemption for income from estates in administration, Application of exemptions to certain bodies, 491A.Claims in relation to certain reliefs, 494.Attributing income to the non-exempt amount, 495.How income is attributed to the non-exempt amount, 496.Meaning of “non-charitable expenditure”, 498.Section 496(1)(d): meaning of expenditure, 499.Section 496(1)(d): accounting period in which certain expenditure treated as incurred, 500.Section 496(1)(d): payment to body outside the UK, 501.Section 496(1)(g) and (h): investments and loans, 504.Non-charitable expenditure in substantial donor transactions, 505.Adjustment if section 504(1) and (2) applied to single transaction, 506.Section 504: certain payments and benefits to be ignored, 510.Substantial donor transactions: supplementary, Approved charitable investments and loans, 512.Securities which are approved charitable investments, 513.Conditions to be met for some securities, Carry back of excess non-charitable expenditure, 515.Excess expenditure treated as non-charitable expenditure of earlier periods, 516.Rules for attributing excess expenditure to earlier periods, 517.Adjustments in consequence of section 515, 520.“UK property rental business” of non-UK companies, Chapter 2 Requirements for being a UK REIT, 523.Notice for a group of companies to become a UK REIT, 524.Notice for a company to become a UK REIT, 525.Notice under section 523 or 524: supplementary, Being a UK REIT in relation to an accounting period, 527.Being a UK REIT in relation to an accounting period, 528A.Further condition relating to shares, 528B.Relaxation of section 528A condition for accounting periods 1 to 3, 529.Conditions as to property rental business, 530.Condition as to distribution of profits, 530A.Condition as to distribution of profits: increase in profits after delivery of tax return, 532.Financial statements for group UK REITs, Chapter 3 Tax treatment of profits and gains of UK REITs, 535A.Gains: disposals of rights or interests in UK property rich companies, 535B.Section 535A: use of pre-April 2019 residual business losses or deficits, 540.Election to treat notional income as arising in instalments, 541.Ring-fencing of property rental business, 544.Meaning of “property profits” and “property financing costs”, 546.Appeal against notice under section 545, 549A.Distributions from one UK REIT to another UK REIT, 551.Tax consequences of distribution to holder of excessive rights, 553.Meaning of “holder of excessive rights”, 554.Regulations: distributions to holders of excessive rights, 559.Demergers: company leaving group UK REIT, Chapter 8 Breach of conditions in Chapter 2, 561.Notice of breach of relevant Chapter 2 condition, 562.Breach of condition C in section 528 (conditions for company), 562A.Breach of condition D in section 528 (conditions for company), 562B.Breach of further condition relating to shares, 562C.Breach of further condition relating to shares in accounting periods 1, 2 and 3, 563.Breach of conditions as to property rental business, 564.Breach of condition as to distribution of profits, 566.Breach of condition B in section 531 in accounting period 1, 568.Breach of balance of business conditions after accounting period 1, 571.Termination by notice: group or company, 572.Termination by notice: officer of Revenue and Customs, 573.Notice under section 572: tax advantage, 573A.Notice under section 572: condition D in section 528 not met, 573B.Notice under section 572: further condition relating to shares not met, 574.Notice under section 572: serious breach, 575.Notice under section 572: breach of conditions as to property rental business, 576.Notice under section 572: breach of conditions as to balance of business, 577.Notice under section 572: multiple breaches of conditions in Chapter 2, 578.Automatic termination for breach of certain conditions in section 528, 579.Effects of cessation: corporation tax, 584.Meaning of “joint venture company” and “joint venture group”, 585.Meaning of “venturing group” and “venturing company”, Notice for Part to apply to joint venture, 586.Notice for Part to apply: joint venture company, 587.Notice for Part to apply: joint venture group, 590.Duration of notice under section 586 or 587, 592.Joint venture groups: financial statements, 593.Financial statements under section 532: joint venture groups. In section 190(13) (tax recoverable from another group company or... (1) Amend section 192 (tax exempt distributions) as follows.

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