| 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) |