Taxation (International and Other Provisions) Act 2010

SCHEDULE 11 Index of defined expressions used in Parts 2 to 8

Section 379 Part 1 Double taxation relief: index of defined expressions used in Parts 2 and 3 the arrangements (in Chapter 2 of Part 2) | section 21(1) chargeable gain (in Part 2 so far as relating to capital gains tax) | section 105 double taxation arrangements (in Part 2) | section 2(4) double taxation arrangements (in Part 3) | section 136(2) foreign tax (in Chapter 2 of Part 2) | section 21(1) insurance company | section 65 of FA 2012 (as applied by section 141(2) of that Act) international arrangements (in Part 3) | section 136(3) long-term business | section 63 of FA 2012 (as applied by section 141(2) of that Act) the non-UK territory (in Chapter 2 of Part 2) | section 21(1) the Savings Directive (in Part 3) | section 136(4) savings income (in Part 3) | section 136(5) special withholding tax (in Part 3) | section 136(6) tax not chargeable directly or by deduction (in Chapter 2 of Part 2) | sections 17(3) and 20(4) tax payable or chargeable (in Chapter 2 of Part 2) | sections 17(3) and 20(4) tax payable or paid under the law of a territory outside the United Kingdom (in Chapter 2 of Part 2, except section 29, in its application to relief under unilateral relief arrangements) | section 8(2) underlying tax (in Chapter 2 of Part 2) | section 21(1) unilateral relief arrangements (in Part 2) | section 8(1) Part 2 Transfer pricing: index of defined expressions used in Part 4 the actual provision (in Part 4) | section 149 the advantaged person (in Chapter 4 of Part 4) | section 174(1) the affected persons (in Part 4) | section 149(1), (2) the arm's length provision (in Part 4) | section 151 control (of a body corporate or firm) (in Part 4) | section 217 the disadvantaged person (in Chapter 4 of Part 4) | section 174(1) firm (in Part 4) | section 217(8) the guarantor company (in Chapter 5 of Part 4) | section 191(5) the issuing company (in Chapter 5 of Part 4) | section 191(5) losses (in Part 4) | section 156(1) medium-sized enterprise (in Chapter 3 of Part 4) | section 172 participation (direct or indirect) in the management, control or capital of another person (in Part 4) | Chapter 2 of Part 4 potential advantage in relation to United Kingdom taxation (in Part 4) | section 155(2) profits (in Part 4) | section 156(2) the relevant activities (in Part 4) | section 216 relevant notice (in Chapter 4 of Part 4) | section 190 section 182 claim (in Part 4) | section 181(3) the security (in Chapter 5 of Part 4) | section 191(5) small enterprise (in Chapter 3 of Part 4) | section 172 transaction, and series of transactions (in Part 4) | section 150 transfer pricing notice (in Chapter 3 of Part 4) | section 168(2) Part 2A Unassessed transfer pricing profits: index of defined expressions used in Part 4A corporate member (in Part 4 of Schedule A1) | paragraph 13(3) of Schedule A1 designated officer (in Part 4A) | section 217T foreign tax (in Part 4A) | section 217T HMRC (in Part 4A) | section 217T managing agent (in Part 4 of Schedule A1) | paragraph 13(3) of Schedule A1 the other party (in Part 4A) | section 217B(1) partnership return (in Parts 1 to 3 of Schedule A1) | paragraph 1(6) of Schedule A1 the period for amendments (in Chapter 3 of Part 4A) | section 217I(3) and (4) relevant corporate partner (in Parts 1 to 3 of Schedule A1) | paragraph 1(6) of Schedule A1 representative partner (in Part 3 of Schedule A1) | paragraph 3(4) of Schedule A1 return period (in Parts 1 to 3 of Schedule A1) | paragraph 1(6) of Schedule A1 relevant accounting period (in Parts 1 to 3 of Schedule A1) | paragraph 1(6) of Schedule A1 self-assessment (in Part 4A) | section 217B(5) syndicate (in Part 4 of Schedule A1) | paragraph 13(3) of Schedule A1 syndicate return (in Part 4 of Schedule A1) | paragraph 13(3) of Schedule A1 underwriting year (in Part 4 of Schedule A1) | paragraph 13(3) of Schedule A1 Part 3 Advance pricing agreements: index of defined expressions used in Part 5 advance pricing agreement (in Part 5) | section 218(1) the Commissioners (in Part 5) | section 230 officer (in Part 5) | section 230 PART 4A Hybrid and other mismatches: index of defined expressions used in Part 6A arrangement (in Part 6A) | section 259NF CFC and CFC charge (in Part 6A) | section 259B(4) the Commissioners (in Part 6A) | section 259NF control group (in Part 6A) | section 259NB deduction period (in Chapter 10 of Part 6A) | section 259JA(5)(a) dual resident company (in Chapter 10 of Part 6A) | section 259JA(3) dual territory double deduction amount (in Chapter 10 of Part 6A) | section 259JA(5) dual territory double deduction (in Chapter 11 of Part 6A) | section 259KB excessive PE deduction (in Chapter 6 of Part 6A) | section 259FA(8) excessive PE deduction (in Chapter 11 of Part 6A) | section 259KB financial instrument (in Part 6A) | section 259N foreign CFC and foreign CFC charge (in Part 6A) | section 259B(4) foreign deduction period (in Chapter 10 of Part 6A) | section 259JA(5)(b) hybrid entity (in Part 6A) | section 259BE hybrid entity deduction period (in Chapter 9 of Part 6A) | section 259IA(2)(a) hybrid entity double deduction amount (in Chapter 9 of Part 6A) | section 259IA(4) hybrid or otherwise impermissible deduction/non-inclusion mismatch (in Chapter 3 of Part 6A) | section 259CB hybrid payee (in Chapter 7 of Part 6A) | section 259GA(3) hybrid payee deduction/non-inclusion mismatch (in Chapter 7 of Part 6A) | section 259GB hybrid payer (in Chapter 5 of Part 6A) | section 259EA(3) hybrid payer deduction/non-inclusion mismatch (in Chapter 5 of Part 6A) | section 259EB hybrid transfer arrangement (in Chapter 4 of Part 6A) | section 259DB hybrid transfer deduction/non-inclusion mismatch (in Chapter 4 of Part 6A) | section 259DC imported mismatch payment (in Chapter 11 of Part 6A) | section 259KA(2) imported mismatch arrangement (in Chapter 11 of Part 6A) | section 259KA(2) investor (in Part 6A) | section 259BE(4) investor deduction period (in Chapter 9 of Part 6A) | section 259IA(2)(b) investor jurisdiction (in Part 6A) | section 259BE(4) mismatch payment (in Chapter 11 of Part 6A) | section 259KA(6) multinational company (in Chapter 6 of Part 6A) | section 259FA(3) multinational company (in Chapter 8 of Part 6A) | section 259HA(4) multinational payee deduction/non-inclusion mismatch (in Chapter 8 of Part 6A) | section 259HB ordinary income (in Part 6A) | sections 259BC and 259BD over-arching arrangement (in Chapter 11 of Part 6A) | section 259KA(5) P (in Chapter 11 of Part 6A) | section 259KA(3) parent jurisdiction (in Chapter 6 of Part 6A) | section 259FA(3)(a) parent jurisdiction (in Chapter 8 of Part 6A) | section 259HA(4)(a) parent jurisdiction (in Chapter 10 of Part 6A) | section 259JA(4)(b)(ii) payee (in Part 6A) | section 259BB(6) payee jurisdiction (in Part 6A) | section 259BB(9) payer (in Part 6A) | section 259BB(1)(a) or (2) payment (in Part 6A) | section 259BB(1) payment period (in Part 6A) | section 259BB(1)(b) or (2) PE jurisdiction (in Chapter 8 of Part 6A) | section 259HA(4)(b) PE jurisdiction (in Chapter 10 of Part 6A) | section 259JA(4)(a) PE jurisdiction (in Chapter 11 of Part 6A) | section 259KB(3)(a) permanent establishment (in Part 6A) | section 259BF quasi-payment (in Part 6A) | section 259BB(2) to (5) related (in Part 6A) | section 259NC relevant deduction (in Part 6A) | section 259BB(1)(b) or (2)(a) relevant investment fund (in Part 6A) | section 259NA relevant mismatch (in Chapter 11 of Part 6A) | section 259KA(6) relevant multinational company (in Chapter 10 of Part 6A) | section 259JA(4) relevant PE period (in Chapter 6 of Part 6A) | section 259FA(4) series of arrangements (in Chapter 11 of Part 6A) | section 259KA(5) substitute payment (in Chapter 4 of Part 6A) | section 259DB(5) tax (in Part 6A) | section 259B taxable period (in Part 6A) | section 259NF taxable profits (in Part 6A) | sections 259BC(2) and 259BD(5) underlying instrument (in Chapter 4 of Part 6A) | section 259DB(3) underlying return (in Chapter 4 of Part 6A) | section 259DB(5)(b) Part 6 Offshore funds: index of defined expressions used in Part 8 participant (in Part 8) | section 362(1) participation (in Part 8) | section 362(2) part of umbrella arrangements (in Part 8) | section 363(2) umbrella arrangements (in Part 8) | section 363(1) PART 7 Corporate interest restriction: index of defined expressions used in Part 10 abbreviated interest restriction return (in Part 10) | paragraph 20 of Schedule 7A abbreviated return election (in Part 10) | paragraph 19 of Schedule 7A accounting period (in Part 10) | Chapter 2 of Part 2 of CTA 2009 (applied by section 1119 of CTA 2010) adjusted net group-interest expense of a worldwide group (in Part 10) | section 413 aggregate net tax-interest expense of a worldwide group (in Part 10) | section 390 aggregate net tax-interest income of a worldwide group (in Part 10) | section 390 aggregate tax-EBITDA of a worldwide group (in Part 10) | section 405 allocated reactivation of company for period of account (in Part 10) | paragraph 25 of Schedule 7A allowable loss (in Part 10) | TCGA 1992 (applied by section 1119 of CTA 2010) associated (in Chapter 8 of Part 10) | section 449(2) amount available for reactivation of company in period of account (in Part 10) | paragraph 26 of Schedule 7A available, in relation to interest allowance (in Chapter 4 of Part 10) | section 393 balance sheet (in Chapter 8 of Part 10) | section 449(1) chargeable gain (in Part 10) | TCGA 1992 (applied by section 1119 of CTA 2010) the Commissioners (in Part 10) | section 494(1) company (in Part 10) | section 1121 of CTA 2010 company tax return (in Schedule 7A) | paragraph 73 of Schedule 7A consenting company (in Part 10) | paragraph 10 of Schedule 7A consolidated partnership (in Part 10) | section 430 consolidated subsidiary of another entity (in Part 10) | section 475 derivative contract (in Part 10) | Part 7 of CTA 2009 (applied by section 1119 of CTA 2010) disallowed, in relation to tax-interest expense amount (in Part 10) | section 378 drawn up on acceptable principles, in relation to financial statements (in Chapter 11 of Part 10) | section 481 fair value accounting (in Part 10) | section 494(1) fair value (in Part 10) | section 494(1) filing date, in relation to a period of account of a worldwide group (in Part 10) | paragraph 7(5) of Schedule 7A finance lease (in Part 10) | section 494(1) financial asset (in Chapter 8 of Part 10) | section 449(1) financial statements of a worldwide group (in Part 10) | section 479 fixed ratio method (in Part 10) | section 397 for accounting purposes (in Part 10) | section 1127(4) of CTA 2010 full interest restriction return (in Part 10) | paragraph 20 of Schedule 7A generally accepted accounting practice (in Part 10) | section 1127(1) and (3) of CTA 2010 group-EBITDA (chargeable gains) election (in Part 10) | paragraph 15 of Schedule 7A group ratio election (in Part 10) | paragraph 13 of Schedule 7A group ratio (blended) election (in Part 10) | paragraph 14 of Schedule 7A group ratio method (in Part 10) | section 398 group ratio percentage (in Part 10) | section 399 IAS financial statements (in Part 10) | section 488 impairment loss (in Part 10) | section 391 income (in Part 10) | section 1119 of CTA 2010 insurance company (in Part 10) | section 494(3) interest allowance of a worldwide group (in Part 10) | section 396 interest allowance (alternative calculation) election (in Part 10) | paragraph 16 of Schedule 7A interest allowance (consolidated partnerships) election (in Part 10) | paragraph 18 of Schedule 7A interest allowance (non-consolidated investment) election (in Part 10) | paragraph 17 of Schedule 7A interest capacity of a worldwide group (in Part 10) | section 392 interest reactivation cap of a worldwide group (in Part 10) | section 373 interest restriction return (in Part 10) | section 494(1) international accounting standards (in Part 10) | section 1127(5) of CTA 2010 investor in a worldwide group (in Part 10) | section 404 loan relationship (in Part 10) | Part 5 of CTA 2009 (applied by section 1119 of CTA 2010) loan relationships or other financing arrangements (in Chapter 8 of Part 10) | section 449(1) local authority (in Part 10) | section 1130 of CTA 2010 local authority association (in Part 10) | section 1131 of CTA 2010 member of a worldwide group (in Part 10) | section 473(4)(a) multi-company worldwide group (in Part 10) | section 473(4)(d) net group-interest expense of a worldwide group (in Part 10) | section 410 net tax-interest expense of a company (in Part 10) | section 389 net tax-interest income of a company (in Part 10) | section 389 non-consenting company (in Part 10) | paragraph 10 of Schedule 7A non-consolidated associate of a worldwide group (in Part 10) | section 429 non-consolidated subsidiary of an entity (in Part 10) | section 475 notice (in Part 10) | section 1119 of CTA 2010 party to a loan relationship (in Part 10) | section 494(2) pension scheme (in Part 10) | section 494(1) period of account of a worldwide group (in Part 10) | section 480 profit before tax, of a worldwide group (in Chapter 7 of Part 10) | section 416 pro-rata share of company (of total disallowed amount) (in Part 10) | paragraph 23 of Schedule 7A pro-rata share of accounting period (of total disallowed amount) (in Part 10) | paragraph 24 of Schedule 7A provision (in relation to a public infrastructure asset) (in Chapter 8 of Part 10) | section 436 public infrastructure asset (in Chapter 8 of Part 10) | section 436 qualifying charitable donation (in Part 10) | Part 6 of CTA 2010 (applied by section 1119 of CTA 2010) qualifying infrastructure company (in Chapter 8 of Part 10) | section 433 qualifying infrastructure activity (in Chapter 8 of Part 10) | section 436 qualifying net group-interest expense of a worldwide group (in Part 10) | section 414 recognised, in financial statements (in Part 10) | section 489 recognised stock exchange (in Part 10) | section 1137 of CTA 2010 registered pension scheme (in Part 10) | section 150(2) of FA 2004 (applied by section 1119 of CTA 2010) related party (in Part 10) | sections 462 to 472 related party investor (in Part 10) | section 404 relevant asset (in Chapter 7 of Part 10) | section 417 relevant accounting period (in Part 10) | section 490 relevant expense amount (in Chapter 7 of Part 10) | section 411 relevant income amount (in Chapter 7 of Part 10) | section 411 relevant public body (in Part 10) | section 491 reporting company (in Part 10) | section 494(1) the return period (in Part 10) | section 494(1) service concession agreement (in Part 10) | section 494(1) share, of an investor in a worldwide group (in Part 10) | section 404 single-company worldwide group (in Part 10) | section 473(4)(c) subject to interest reactivations (in Part 10) | section 373 subject to interest restrictions (in Part 10) | section 373 tax (in Part 10) | section 1119 of CTA 2010 tax-EBITDA of a company (in Part 10) | section 406 tax-interest expense amount of a company (in Part 10) | section 382 tax-interest income amount of a company (in Part 10) | section 385 trade (in Part 10) | section 1119 of CTA 2010 total disallowed amount of a worldwide group (in Part 10) | section 373 UK generally accepted accounting practice (in Part 10) | section 1127(2) of CTA 2010 UK group company (in Part 10) | section 492 UK property business (in Part 10) | Chapter 2 of Part 4 of CTA 2009 (applied by section 1119 of CTA 2010) the UK sector of the continental shelf (in Chapter 8 of Part 10) | section 449(1) the ultimate parent, of a worldwide group (in Part 10) | section 473(4)(b) unexpired (in Chapter 4 of Part 10) | section 395 United Kingdom (in Part 10) | section 1170 of CTA 2010 used (in Chapter 4 of Part 10) | section 394 within the charge to corporation tax (in Part 10) | section 1167 of CTA 2010 wholly-owned subsidiary (in Part 10) | section 494(1) a worldwide group (in Part 10) | section 473