Corporation Tax Act 2010
Sections and provisions with full text and the judgments that cite each one.
Section 764 — Relevant change in relation to partnership
Relevant change in relation to partnership 764 1 For the purposes of this Chapter there is a relevant change in relation to a partnership if condition A or condition B is met. 2 Condition A is that…
Section 765 — Certain tax consequences not to have effect
Certain tax consequences not to have effect 765 1 This section applies if— a there is a type 2 finance arrangement, and b any relevant change in relation to the partnership would have the relevant…
Section 766 — Deemed loan relationship
Deemed loan relationship 766 1 This section applies if— a there is a type 2 finance arrangement, and b the transferor is a company within the charge to corporation tax. 2 In relation to the company—…
Section 767 — Type 3 finance arrangement defined
Type 3 finance arrangement defined 767 1 For the purposes of this Chapter an arrangement is a type 3 finance arrangement if conditions A and B are met. 2 Condition A is that— a a partnership holds an…
Section 768 — Certain tax consequences not to have effect
Certain tax consequences not to have effect 768 1 This section applies if— a there is a type 3 finance arrangement, and b any relevant change in relation to the partnership would have the relevant…
Section 769 — Deemed loan relationship
Deemed loan relationship 769 1 This section applies if— a there is a type 3 finance arrangement, and b a relevant member is a company within the charge to corporation tax. 2 In relation to the…
Section 770 — Exceptions: preliminary
Exceptions: preliminary 770 1 Sections 771 to 773 make provision for finance arrangement codes not to apply in certain circumstances. 2 For the purposes of those sections each of the following groups…
Section 771 — Exceptions
Exceptions 771 1 A finance arrangement code does not apply if the whole of the advance under the arrangement— a is charged to tax on a relevant person as an amount of income, b is brought into…
Section 772 — Exceptions: relevant person
Exceptions: relevant person 772 1 This section defines a relevant person for the purposes of section 771. 2 If (apart from sections 771 and 773) sections 758 to 762 would apply, each of the following…
Section 773 — Power to make further exceptions
Power to make further exceptions 773 1 The Treasury may make regulations prescribing other circumstances in which a finance arrangement code is not to apply. 2 The regulations may amend sections 771…
Section 774 — Accounts
Accounts 774 1 This section applies for the purposes of this Chapter. 2 A reference to the accounts of a person includes (if the person is a company) a reference to the consolidated group accounts of…
Section 775 — Arrangements
Arrangements 775 A reference in this Chapter to an arrangement includes a reference to an agreement or understanding (whether or not legally enforceable).
Section 776 — Assets
Assets 776 1 This section applies for the purposes of this Chapter. 2 A reference to a person receiving an asset includes— a a reference to the person obtaining (directly or indirectly) the value of…
Section 777 — Loan or credit transaction defined
Loan or credit transaction defined 777 1 This section defines a loan or credit transaction for the purposes of sections 778 and 779. 2 A transaction is a loan or credit transaction if it is— a…
Section 778 — Certain payments treated as interest
Certain payments treated as interest 778 1 This section applies if a loan or credit transaction provides for a payment which is not interest but is— a an annuity or other annual payment falling…
Section 779 — Tax charged on income transferred
Tax charged on income transferred 779 1 This section applies if— a under a loan or credit transaction a company transfers income arising from property, b the company is not, as a result of Chapter 2…
Section 779A — Application of Chapter
Application of Chapter 779A 1 This Chapter applies if conditions A and B are met. 2 Condition A is that directly or indirectly in consequence of, or otherwise in connection with, arrangements…
Section 779B — Relevant amount to be treated as income
Relevant amount to be treated as income 779B 1 The relevant amount is to be treated as income of the transferor chargeable to corporation tax in the same way and to the same extent as that in which…
Section 780 — Overview of Part
Overview of Part 780 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 781 — Key definitions
Key definitions 781 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 782 — Meaning of “manufactured dividend”
Meaning of “manufactured dividend” 782 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 783 — Treatment of payer of manufactured dividend
Treatment of payer of manufactured dividend 783 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 784 — Treatment of recipient of manufactured dividend
Treatment of recipient of manufactured dividend 784 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 785 — Treatment of payer: Real Estate Investment Trusts
Treatment of payer: Real Estate Investment Trusts 785 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 786 — Treatment of recipient: Real Estate Investment Trusts
Treatment of recipient: Real Estate Investment Trusts 786 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 787 — Exemption of manufactured dividends
Exemption of manufactured dividends 787 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 788 — Statements about manufactured dividends
Statements about manufactured dividends 788 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 789 — Powers about administrative provisions
Powers about administrative provisions 789 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 790 — Meaning of “manufactured overseas dividend”
Meaning of “manufactured overseas dividend” 790 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 791 — Treatment of payer of manufactured overseas dividend
Treatment of payer of manufactured overseas dividend 791 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 792 — Company receiving manufactured overseas dividend fromUKresidentetc
Company receiving manufactured overseas dividend fromUKresidentetc 792 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 793 — Section 792: amount treated as withheld
Section 792: amount treated as withheld 793 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 794 — Company receiving manufactured overseas dividend from foreign payer
Company receiving manufactured overseas dividend from foreign payer 794 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 795 — Exemption of manufactured overseas dividends
Exemption of manufactured overseas dividends 795 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 796 — Manufactured dividends: amounts exceeding underlying payments
Manufactured dividends: amounts exceeding underlying payments 796 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 797 — Manufactured overseas dividends: amounts exceeding underlying payments
Manufactured overseas dividends: amounts exceeding underlying payments 797 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 798 — Manufactured overseas dividends less than underlying payments
Manufactured overseas dividends less than underlying payments 798 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 799 — Manufactured payments under arrangements with unallowable purpose
Manufactured payments under arrangements with unallowable purpose 799 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 800 — Arrangements with an unallowable purpose
Arrangements with an unallowable purpose 800 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 801 — Sections 799 and 800: supplementary
Sections 799 and 800: supplementary 801 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 802 — Powers about amounts representative of overseas dividends
Powers about amounts representative of overseas dividends 802 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 803 — Power to deal with special cases
Power to deal with special cases 803 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 804 — Regulation-making powers: general
Regulation-making powers: general 804 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 805 — “Stock lending arrangement”
“Stock lending arrangement” 805 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 806 — Section 805: supplementary
Section 805: supplementary 806 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 807 — “Creditor repo”, “creditor quasi-repo”, “debtor repo” and “debtor quasi-repo”
“Creditor repo”, “creditor quasi-repo”, “debtor repo” and “debtor quasi-repo” 807 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 808 — No tax credits for borrower under stock lending arrangement
No tax credits for borrower under stock lending arrangement 808 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 809 — No tax credits for lender under creditor repo or creditor quasi-repo
No tax credits for lender under creditor repo or creditor quasi-repo 809 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 809ZE — Capital payment”, “relevant capital payment” etc
Capital payment”, “relevant capital payment” etc 809ZE 1 This section gives the meaning of “capital payment”, “relevant capital payment” and references to payment for the purposes of sections 809ZA…
Section 809ZF — Further interpretation of section 809ZA etc
Further interpretation of section 809ZA etc 809ZF 1 This section applies for the purposes of sections 809ZA to 809ZE and this section. 2 “ Lease ” includes— a a licence, and b the letting of a ship…