Point in time view as at 15/03/2018.
Finance Act 2011, Paragraph 11 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
11U.K.In Schedule 4 to that Act (index of defined expressions), insert at the appropriate places—
| “adjusted (in relation to a relevant profits amount) (in Chapter 3A of Part 2) | section 18G(3)” |
| “aggregate relevant profits amount (in Chapter 3A of Part 2) | section 18K(5)” |
| “company tax return (in Chapter 3A of Part 2) | section 18S” |
| “double taxation arrangements (in Chapter 3A of Part 2) | section 18S” |
| “foreign permanent establishments amount (in Chapter 3A of Part 2) | section 18A(4)” |
| “full treaty territory (in Chapter 3A of Part 2) | section 18R” |
| “the OECD model (in Chapter 3A of Part 2) | section 18S” |
| “relevant accounting period (in Chapter 3A of Part 2) | section 18A(3)” |
| “relevant foreign territory (in Chapter 3A of Part 2) | section 18A(5)” |
| “relevant losses amount (in Chapter 3A of Part 2) | section 18A(7)” |
| “relevant profits amount (in Chapter 3A of Part 2) | section 18A(6)” |
| “small company (in Chapter 3A of Part 2) | section 18S” |
| “total opening negative amount” (in Chapter 3A of Part 2) | section 18J(2)” |
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