SCHEDULES
SCHEDULE 15Tax treatment of financing costs and income
Part 10Other interpretative provisions
The worldwide group
F178
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Meaning of “group”
F179
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Meaning of “ultimate parent”
F180
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Meaning of “corporate entity”
F181
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Meaning of “relevant non-corporate entity”
F182
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Treatment of entities stapled to corporate entities or relevant non-corporate entities
F183
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Treatment of business combinations
F184
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Meaning of “large” in relation to a group
F185
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Meaning of “UK group company” and “relevant group company”
F186
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Financial statements of the worldwide group
F187
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Non-compliant financial statements of worldwide group
F188
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Non-existent financial statements of worldwide group
F189
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References to amounts disclosed in financial statements
F190
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Translation of amounts disclosed in financial statements into sterling
F191
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Expressions taking their meaning from international accounting standards
F192
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Meaning of “relevant accounting period”
F193
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Meaning of “the Commissioners” and “HMRC”
F194
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