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