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Taxation (International and Other Provisions) Act 2010
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Section 379
SCHEDULE 11Index of defined expressions used in Parts 2 to 8
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Part 1Double 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) |
| international arrangements (in Part 3) | section 136(3) |
| 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 2Transfer 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 3Advance 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 4Tax arbitrage: index of defined expressions used in Part 6
| closure notice (in Part 6) | section 259(1) |
| company tax return (in Part 6) | section 259(1) |
| connected (in Part 6) | section 259(2) |
| deduction notice (in Part 6) | section 232(2) |
| the deduction scheme conditions (in Part 6) | section 232(2) |
| discovery assessment (in Part 6) | section 259(1) |
| notice of enquiry (in Part 6) | section 259(1) |
| receipt notice (in Part 6) | section 249(2) |
| the receipt scheme conditions (in Part 6) | section 249(2) |
| scheme (in Part 6) | section 258 |
| security (in Part 6) | section 259(1) |
| series of transactions (in Part 6) | section 258(2), (3) |
Part 5Tax treatment of financing costs and income: index of defined expressions used in Part 7
| amount disclosed in financial statements for a period (in Part 7 except Chapter 2) | section 350 |
| amounts disclosed in financial statements (in Part 7) | section 349 |
| available amount (in Part 7) | section 332 |
| the Commissioners (in Part 7) | section 353 |
| company to which Chapter 3 applies (in Chapter 3 of Part 7) | section 275 |
| company to which Chapter 4 applies (in Chapter 4 of Part 7) | section 287 |
| corporate entity (in Part 7) | section 340 |
| EEA territory (in Chapter 5 of Part 7) | section 301(2) |
| effective interest method (in Part 7) | section 351 |
| the end date (in Chapter 2 of Part 7) | section 262(8) |
| entity (in Part 7) | section 351 |
| excluded scheme (in Chapter 6 of Part 7) | section 312(2), (3) |
| financial instrument (in Chapter 2 of Part 7) | section 270(1) |
| financial statements of the worldwide group (in Part 7) | section 346(2) |
| financing expense amount (in Part 7) | section 313 |
| financing income amount (in Chapter 5 of Part 7 and section 311) | section 305 |
| financing income amount (in the rest of Part 7) | section 314 |
| FISMA 2000 (in Part 7) | section 353 |
| FSA Handbook (in Part 7) | section 353 |
| group (in Part 7) | section 338 |
| HMRC (in Part 7) | section 353 |
| insurance activities (in Chapter 2 of Part 7) | section 269 |
| insurance-related activities (in Chapter 2 of Part 7) | section 269 |
| large in relation to a group (in Part 7) | section 344 |
| lending activities (in Chapter 2 of Part 7) | section 268 |
| net financing deduction (in Part 7) | section 329 |
| parent (in Part 7) | section 351 |
| period of account of the worldwide group (in Part 7) | section 346(3) |
| qualifying activities (in Chapter 2 of Part 7) | section 267 |
| relevant accounting period (in Part 7) | section 352 |
| relevant associate (in Chapter 5 of Part 7) | section 300 |
| relevant dealing (in Chapter 2 of Part 7) | section 270(2), (3) |
| relevant group company (in Part 7) | section 345 |
| relevant non-corporate entity (in Part 7) | section 341 |
| the relevant period of account (in Chapter 3 of Part 7) | section 274(1) |
| the relevant period of account (in Chapter 4 of Part 7) | section 286(1) |
| the reporting body (in Chapter 3 of Part 7) | section 277 |
| the reporting body (in Chapter 4 of Part 7) | section 289 |
| scheme (in Chapter 6 of Part 7) | section 312(1) |
| the start date (in Chapter 2 of Part 7) | section 262(8) |
| subsidiary (in Part 7) | section 351 |
| tax of a territory outside the United Kingdom (in Chapter 5 of Part 7) | section 304(2), (3) |
| tax of the United Kingdom (in Chapter 5 of Part 7) | section 304(1) |
| tax-resident (in Chapter 5 of Part 7) | section 301(1) |
| tested expense amount (in Part 7) | section 329 |
| tested income amount (in Part 7) | section 330 |
| total disallowed amount (in Chapter 3 of Part 7) | section 274(2) |
| total disallowed amount (in Chapter 4 of Part 7) | section 286(2) |
| UK group company (in Part 7) | section 345 |
| UK trading income (in Chapter 2 of Part 7) | section 266(3) |
| ultimate parent (in Part 7) | section 339 |
| the worldwide group (in Part 7) | section 337 |
| worldwide trading income (in Chapter 2 of Part 7) | section 266(3) |
Part 6Offshore 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) |
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