Part 2Charge to corporation tax: basic provisions

F1CHAPTER 3AUK RESIDENT COMPANIES: PROFITS OF FOREIGN PERMANENT ESTABLISHMENTS

Annotations:
Amendments (Textual)
F1

Pt. 2 Ch. 3A inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 13 paras. 4, 31

Interpretation

18SOther interpretation

In this Chapter—

  • “company tax return” has the same meaning as in Schedule 18 to FA 1998 (see paragraph 3(1));

  • “double taxation arrangements” means arrangements that have effect under section 2(1) of TIOPA 2010;

  • “the OECD model” means the Model Tax Convention on Income and on Capital published by the Organisation for Economic Co-operation and Development in July 2010 (“the OECD”) or such other document published by the OECD in place of it as is designated from time to time by order made by the Treasury;

  • “small company” means a micro or small enterprise, as defined in the Annex to Commission Recommendation 2003/361/EC of 6 May 2003.