Income Tax Capital Gains Tax Corporation Tax

Miscellaneous

Part 01 - Sections 1-11 Interpretation

Part 02 - Sections 12-31 The Charge to Tax

Part 04 - Sections 52-111 Principal Provisions Relating to the Schedule D Charges

Part 04A - Sections 111A - 111AAAE Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union

Part 05 - Sections 112-128E Principal Provisions Relating to the Schedule E Charges

Part 06 - Sections 129-186 Company distributions, tax credits, franked investment income, and advance corporation tax

Part 07 - Sections 187-236 Income Tax and Corporation Tax exemptions

Part 08 - Sections 237-267M Annual Payments, Charges and Interest

Part 08A Sections 267N – 267V

Part 09 - Sections 268-321 Principal Provisions Relating to Relief for Capital Expenditure

Part 10 - Sections 322-372 Income Tax and Corporation Tax: Reliefs for Renewal and Improvement of Certain Urban Areas, Certain Resort Areas and Certain Islands

Part 11 - Sections 373-380 Capital Allowances and Expenses for Certain Road Vehicles

Part 12 - Sections 381-429 Principal Provisions Relating to Loss Relief, Treatment of Certain Losses and Capital Allowances, and Group Relief

Part 13 - Sections 430-441 Close Companies

Part 15 - Sections 458-487 Personal allowances and reliefs and certain other income tax and corporation tax reliefs

Part 16 - Sections 488-508A Income tax relief for investment in corporate trade - business expansion scheme and seed capital scheme

Part 18 - Sections 520-531 Payments in respect of Professional Services by certain persons and payments to Subcontractors in certain industries

Part 18C - Sections 531AA-531AK Domicile Levy

Part 18D - Sections 531AL-531AAD Universal Social Charges USC

Part 18E - Defective Concrete Products Levy Defective Concrete Products Levy

Part 19 - Sections 532-613A Principal provisions relating to taxation of chargeable gains

Part 20 - Sections 614-629 Companies' Chargeable Gains

Part 22 - Sections 639-653 Provisions Relating to Dealing In or Developing Land and Disposal of Development Land

Part 22A – Sections 653A-653AM Residential Zoned Land Tax

Part 22B - Sections 653AN-653BO Vacant Homes Tax

Part 23 - Sections 654-669K Farming and Market Gardening

Part 24 - Sections 670-696K Petroleum production tax

Part 24A - Sections 697A-697Q Shipping

Part 24B - Sections 697R - 697U Guidance on Temporary Solidarity Contribution

Part 25 - Sections 698-705 Industrial and Provident Societies, Building Societies, and Trustee Savings Banks

Part 25A - Sections 705A - 705Q Real Estate Investment Trusts (REITs)

Part 26 - Sections 706-730K Life Assurance Companies

Part 27 - Sections 731-747F Unit Trusts and Offshore Funds

Part 29 - Sections 754-769F Patents, Scientific and Certain Other Research, Know-How and Certain Training

Part 31 - Sections 791-798 Taxation of settlers, etc in respect of settled or transferred income

Part 32 - Sections 799-805 Estates of Deceased Persons in Course of Administration and Surcharge on Certain Income of Trustees

Part 33 - Sections 806-817R Anti-avoidance

Part 34 - Sections 818-825C Provisions relating to the Residence of Individuals'

Part 35 - Sections 826-835 Double Taxation Relief

Part 35A - Sections 835A-835H Transfer Pricing

Part 35B - Sections 835I - 835Y Controlled Foreign Companies

Part 35C - Sections 835Z - 835AX Hybrid mismatches

Part 35D - Section 835AY - 835AAO Interest Limitation Rule

Part 36 - Sections 836-848A Miscellaneous Special Provisions

Part 37 - Sections 849-875 Administration

Part 38 - Sections 876-917N Returns of Income and Gains, Other Obligations and Returns, and Revenue Powers

Part 39 - Sections 918-931 Assessments

Part 41 - Sections 950-959 Self-Assessment

Part 41A - ( Sections 959A - 959AV) - Full self assessment

Part 42 - Sections 960-1006B Collection and Recovery

Part 43 - Sections 1007-1014 Partnerships and European Economic Interest Groupings (EEIG)

Part 44 - Sections 1015-1031 Married, Separated and Divorced persons

Part 44A - Sections 1031A-1031O Tax Treatment of Civil Partnerships

Part 44B - Sections 1031P-1031R Tax Treatment of Cohabitants

Part 45 - Sections 1032-1043 Charging and Assessing of Non-Residents

Part 46 - Sections 1044-1051 Persons Chargeable in Representative Capacity

Part 47 - Sections 1052-1086 Penalties, Revenue Offences, Interest on Overdue Tax and Other Sanctions

Part 48 - Sections 1087-1096B Miscellaneous and Supplemental

Sch 17A Accounting Standards - S76A

Sch 2 Machinery for assessment, charge and payment of tax under Schedule C and, in certain cases, Schedule D

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Income Tax Capital Gains Tax Corporation Tax