- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Taxation (International and Other Provisions) Act 2010
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Rhagor o Adnoddau
Changes over time for: Part 5
Version Superseded: 16/11/2017
Alternative versions:
- 01/04/2010- Amendment
- 01/04/2013- Amendment
- 01/01/2016
Point in time - 16/11/2017- Amendment
Status:
Point in time view as at 01/01/2016.
Changes to legislation:
There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Part 5.
Changes to Legislation
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Part 5U.K.Tax 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 |
| [F1dual resident investing company (in Chapter 3 of Part 7) | section 275A] |
| 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) |
| [F2FCA Handbook (in Part 7) | Section 353] |
| 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 |
| F3. . . | F3. . . |
| group (in Part 7) | section 338 |
| [F1group securitisation company (in Chapter 2 of Part 7) | section 273A] |
| 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) |
| [F2PRA Handbook (in Part 7) | section 353] |
| 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 |
| [F1UK net debt (in Chapter 2 of Part 7) | section 262] |
| UK trading income (in Chapter 2 of Part 7) | section 266(3) |
| ultimate parent (in Part 7) | section 339 |
| [F1worldwide gross debt (in Chapter 2 of Part 7) | section 264] |
| the worldwide group (in Part 7) | section 337 |
| worldwide trading income (in Chapter 2 of Part 7) | section 266(3) |
Textual Amendments
F1Words in Sch. 11 Pt. 5 inserted (retrospectively) by Finance (No. 3) Act 2010 (c. 33), Sch. 5 paras. 35, 36(1)
F2Sch. 11 Pt. 5 entries inserted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/636), art. 1(2), Sch. para. 13(6)(b)
F3Sch. 11 Pt. 5 entry omitted (1.4.2013) by virtue of The Financial Services Act 2012 (Consequential Amendments) Order 2013 (S.I. 2013/636), art. 1(2), Sch. para. 13(6)(a)
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