Corporation Tax Act 2010
Sections and provisions with full text and the judgments that cite each one.
Section 810 — No tax credits for borrower under debtor repo or debtor quasi-repo
No tax credits for borrower under debtor repo or debtor quasi-repo 810 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 811 — Arrangements between companies to make distributions
Arrangements between companies to make distributions 811 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 812 — Deemed manufactured payments: stock lending arrangements
Deemed manufactured payments: stock lending arrangements 812 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 813 — The gross amount of a manufactured overseas dividendetc
The gross amount of a manufactured overseas dividendetc 813 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 814 — Other interpretation
Other interpretation 814 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 814A — Overview of Part
Overview of Part 814A This Part deals with the application of the Corporation Tax Acts to manufactured dividend relationships and payments representative of dividends.
Section 814B — Key definitions
Key definitions 814B 1 For the purposes of the Corporation Tax Acts a company has a manufactured dividend relationship if conditions A to C are met. 2 Condition A is that under any arrangements— a an…
Section 814C — Treatment of payer of manufactured dividend
Treatment of payer of manufactured dividend 814C 1 This section applies where a company has a manufactured dividend relationship under which a manufactured dividend is paid by or on behalf of the…
Section 814D — Treatment of recipient of manufactured dividend
Treatment of recipient of manufactured dividend 814D 1 Subsection (2) applies if a company has a manufactured dividend relationship under which a manufactured dividend is payable to it. 2 For the…
Section 815 — Introduction to Part
Introduction to Part 815 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 816 — Meaning of disposing of land
Meaning of disposing of land 816 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 817 — Priority of other tax provisions
Priority of other tax provisions 817 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 818 — Charge to tax on gains from transactions in land
Charge to tax on gains from transactions in land 818 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 819 — Gains obtained from land disposals in some circumstances
Gains obtained from land disposals in some circumstances 819 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 820 — Person obtaining gain
Person obtaining gain 820 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 821 — Company chargeable
Company chargeable 821 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 822 — Method of calculating gain
Method of calculating gain 822 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 823 — Transactions, arrangements, sales and realisations relevant for Part
Transactions, arrangements, sales and realisations relevant for Part 823 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 824 — Tracing value
Tracing value 824 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 825 — Meaning of “another person”
Meaning of “another person” 825 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 826 — Valuations and apportionments
Valuations and apportionments 826 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 827 — Gain attributable to period before intention to develop formed
Gain attributable to period before intention to develop formed 827 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 828 — Disposals of shares in companies holding land as trading stock
Disposals of shares in companies holding land as trading stock 828 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 829 — Cases where consideration receivable by person not assessed
Cases where consideration receivable by person not assessed 829 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 830 — Certificates of tax paid etc
Certificates of tax paid etc 830 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 831 — Clearance procedure
Clearance procedure 831 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 832 — Power to obtain information
Power to obtain information 832 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 833 — Interpretation of Part
Interpretation of Part 833 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 834 — Overview of Chapter
Overview of Chapter 834 This Chapter provides that in certain circumstances where a transfer is made regarding land, and the transferor or an associate becomes liable to make a payment connected with…
Section 835 — Transferor or associate becomes liable for payment of rent
Transferor or associate becomes liable for payment of rent 835 1 Section 838 has effect if— a land, or an estate or interest in land, is transferred, b the transferor, or a company associated with…
Section 836 — Transferor or associate becomes liable for payment other than rent
Transferor or associate becomes liable for payment other than rent 836 1 Section 838 has effect if— a land, or an estate or interest in land, is transferred, b the transferor, or a company associated…
Section 837 — Relevant corporation tax relief
Relevant corporation tax relief 837 For the purposes of this Chapter each of the following is a deduction by way of relevant corporation tax relief— a a deduction in calculating profits or losses of…
Section 838 — Relevant corporation tax relief: deduction not to exceed commercial rent
Relevant corporation tax relief: deduction not to exceed commercial rent 838 1 The rules in subsection (3) apply to the calculation of the deduction by way of relevant corporation tax relief allowed…
Section 839 — Deduction ... not to exceed commercial rent
Deduction ... not to exceed commercial rent 839 1 Subsection (3) applies to the calculation of the amount to be taken into account as mentioned in section 835(2)(c) or 836(2)(c) in respect of the…
Section 840 — Carrying forward parts of payments
Carrying forward parts of payments 840 1 This section applies if— a section 839 has effect, and b conditions A and B are met. 2 Condition A is that under section 839 part of a payment which would…
Section 841 — Aggregation and apportionment of payments
Aggregation and apportionment of payments 841 1 This section applies for the purposes of section 839. 2 If more than one payment is made for the same period the payments must be taken together. 3 If…
Section 842 — Payments made for later periods
Payments made for later periods 842 1 This section applies for the purposes of sections 839 to 841. 2 For the purposes of this section the relevant year, in relation to a payment, is the year which…
Section 843 — Exclusion of service charges etc
Exclusion of service charges etc 843 1 This section applies for the purposes of sections 838 and 839. 2 A payment must be excluded so far as it is in respect of any of the following— a services, b…
Section 844 — Commercial rent: comparison with rent under a lease
Commercial rent: comparison with rent under a lease 844 1 Subsection (3) applies— a for the purpose of making a comparison under rule 4 of section 838(3) if section 838 has effect because of section…
Section 845 — Commercial rent: comparison with payments other than rent
Commercial rent: comparison with payments other than rent 845 1 Subsection (2) applies— a for the purpose of making a comparison under rule 4 of section 838(3) if section 838 has effect because of…
Section 846 — Lease and rent
Lease and rent 846 1 This section applies for the purposes of this Chapter. 2 A reference to a lease includes a reference to any of the following— a an underlease, sublease, tenancy or licence, and b…
Section 847 — Associated persons
Associated persons 847 1 This section applies for the purposes of this Chapter. 2 The following persons are associated with one another— a the transferor in an affected transaction and the transferor…
Section 848 — Land outside the UK
Land outside the UK 848 In the case of land outside the United Kingdom, expressions in this Chapter relating to interests in land and their disposition must be taken to relate to corresponding…
Section 849 — Overview of Chapter
Overview of Chapter 849 1 This Chapter provides that in certain circumstances where a lease of land is assigned or surrendered and another lease is granted or assigned— a consideration received for…
Section 850 — New lease after assignment or surrender
New lease after assignment or surrender 850 1 This Chapter has effect if each of conditions A to E is met. 2 Condition A is that— a a company (“L”) is a lessee of land under a lease which has 50…
Section 851 — Taxation of consideration
Taxation of consideration 851 1 An appropriate amount must be found under subsection (3) or (4) of— a the consideration received by L for the assignment or surrender, or b each instalment of the…
Section 852 — Position where new lease does not include all original property
Position where new lease does not include all original property 852 1 This section applies for the purposes of section 851 if the property which is the subject of the new lease does not include all…
Section 853 — Relief for rent under new lease
Relief for rent under new lease 853 1 This section applies if the rent under the new lease is payable by a company within the charge to corporation tax. 2 This section also applies if— a Chapter 2 of…
Section 854 — New lease treated as ending
New lease treated as ending 854 1 Sections 855 to 857 treat the new lease as ending in certain circumstances for the purposes of this Chapter. 2 If any of those provisions apply in a given case, and…
Section 855 — Position where rent reduces
Position where rent reduces 855 1 If the rent for a relevant period exceeds the rent for the following comparable period, the term of the new lease must be treated as ending on the date when the…