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) |