41. Name of Biz
42. Sty Audit
43. Transp'c oblgn
44. Misc Provs
45. N.Ireland
46. Supp Provs
47. Final Provs
Schedules(S): 16
S1. Connected persons: refs to an interest in shs or debs
S1A. References to people with significant control over a co
S1B. Enforcement of disclosure requirements
S1C. Rules of the Takeover Panel: general principles & other prov
S2. Specified persons, descriptions of disclosures etc ftpo s948
S3. Amendments of remaining CA 85 bprovs relating to offences
S4. Documents and information sent or supplied to a company
S5. Communications by a company
S6. Meaning of “subsidiary” etc: supplementary provs
S7. Parent & subsidiary undertakings: supplementary provs
S8. Index of defined expressions
S9. Removal of special provs about a/cs & audit of charitable cos
S10. Recognised supervisory bodies
S11. Recognised professional qualifications
S11A. Specified persons, descriptions, disclosures etc ftpo s1224A
S12. Arras in which reg'd 3rd country auditors are req'd to participate
S13. Supplementary provisions with respect to delegation order
S14. Statutory auditors: consequential amendments
S15. Transp oblgns & related matters: minor & consequential amend'mt
S16. Repeals
Corporation Tax Act 2010 [25 Parts]
4 Schedules
1. Introduction
2. Calc'n of liab in respect of profits
3. Companies with small profits
3A. Companies with small profits
4. Loss relief
5. Group relief
5A. Group relief for c/fwd losses
6. Charitable donations relief
6A. Relief :exp'dtr on grassroot sport
7. Community investment tax relief
7ZA. Restriction on certain deduction
7A. Banking companies
8. Oil activities
8ZA. Oil contractors
8ZB. Transactions in UK land
8A. Profits from patent exploit'n
8B. Trading profits tax'bl at NI rate
8C. Restitution interest
9. Leasing plant or machinery
10. Close companies
11. Charitable companies etc
12. Real Estate Investment Trusts
13. Other special types of com etc
14. Change in company ownership
14A. Transfer of deductions
14B.Tax avoid'nc involving c/f loss
15. Transactions in securities
16. Factoring of income etc
17. Manufactured pmts & repos
17A. Manufactured dividends
18. Transactions in land
19. Sale and lease-back etc
20. Tax avoidance re leasing P&M
21. Leasing arra'gmts: FL & loans
21A. Risk transfer schemes
21B. Group mismatch schemes
21BA. Tax mismatch schemes
21C. Tainted charity donations
22. Miscellaneous provisions
23. Company distributions
24. CorpTax Acts definitions etc
25. Defn for pps of Act & final prov
SCHEDULES
S1.Minor & consequential amend'm
S2. Transitionals & savings etc
S3. Repeals and revocations
S4. Index of defined expressions
Taxation of Chargeable Gains Act 1992 [ CGISTCOS]
I. Capital gains tax & corporation tax on chargeable gains
2. General Provs relating to comp. of gains & acqns & assets disp
3. Individuals, partnerships, trusts & collective invs schm
4. Shares, securities, options etc.
5. Transfer of business assets
6. Companies, oil, insurance etc.
7. Other property, businesses, investments etc.
8. Supplemental
SCHEDULES
S1. AppL'nn of exempt amt in cases involving settled pty
S2. Assets held on 6th April 1965
S3. Assets held on 31st March 1982
S4. Deferred charges on gains before 31st March 1982
S5. Attrib'tn of gains to settlors with int in non-rez or dual rez settlement
S6. Retirement relief etc.
S7. Relief for biz assets gifts ------- S8. Leases
S9. Gilt-edged securities ------------ S10. Consequential amendments
S11. Transitional provs & savings -- S12. Repeals
