Taxation (International and Other Provisions) Act 2010

Section 379

SCHEDULE 11 U.K. Index of defined expressions used in Parts 2 to 8

Part 1 U.K. Double taxation relief: index of defined expressions used in Parts 2 and 3

the arrangements (in Chapter 2 of Part 2)	section 21(1)
chargeable gain (in Part 2 so far as relating to capital gains tax)	section 105
double taxation arrangements (in Part 2)	section 2(4)
double taxation arrangements (in Part 3)	section 136(2)
foreign tax (in Chapter 2 of Part 2)	section 21(1)
[F1 insurance company	section 65 of FA 2012 (as applied by section 141(2) of that Act)]
international arrangements (in Part 3)	section 136(3)
[F1 long-term business	section 63 of FA 2012 (as applied by section 141(2) of that Act)]
the non-UK territory (in Chapter 2 of Part 2)	section 21(1)
the Savings Directive (in Part 3)	section 136(4)
savings income (in Part 3)	section 136(5)
special withholding tax (in Part 3)	section 136(6)
tax not chargeable directly or by deduction (in Chapter 2 of Part 2)	sections 17(3) and 20(4)
tax payable or chargeable (in Chapter 2 of Part 2)	sections 17(3) and 20(4)
tax payable or paid under the law of a territory outside the United Kingdom (in Chapter 2 of Part 2, except section 29, in its application to relief under unilateral relief arrangements)	section 8(2)
underlying tax (in Chapter 2 of Part 2)	section 21(1)
unilateral relief arrangements (in Part 2)	section 8(1)

Textual Amendments

F1 Words in Sch. 11 Pt. 1 inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 244

Part 2 U.K. Transfer pricing: index of defined expressions used in Part 4

the actual provision (in Part 4)	section 149
the advantaged person (in Chapter 4 of Part 4)	section 174(1)
the affected persons (in Part 4)	section 149(1), (2)
the arm's length provision (in Part 4)	section 151
control (of a body corporate or firm) (in Part 4)	section 217
the disadvantaged person (in Chapter 4 of Part 4)	section 174(1)
firm (in Part 4)	section 217(8)
the guarantor company (in Chapter 5 of Part 4)	section 191(5)
the issuing company (in Chapter 5 of Part 4)	section 191(5)
losses (in Part 4)	section 156(1)
medium-sized enterprise (in Chapter 3 of Part 4)	section 172
participation (direct or indirect) in the management, control or capital of another person (in Part 4)	Chapter 2 of Part 4
potential advantage in relation to United Kingdom taxation (in Part 4)	section 155(2)
profits (in Part 4)	section 156(2)
the relevant activities (in Part 4)	section 216
relevant notice (in Chapter 4 of Part 4)	section 190
section 182 claim (in Part 4)	section 181(3)
the security (in Chapter 5 of Part 4)	section 191(5)
small enterprise (in Chapter 3 of Part 4)	section 172
transaction, and series of transactions (in Part 4)	section 150
transfer pricing notice (in Chapter 3 of Part 4)	section 168(2)

Part 3 U.K. Advance pricing agreements: index of defined expressions used in Part 5

advance pricing agreement (in Part 5)	section 218(1)
the Commissioners (in Part 5)	section 230
officer (in Part 5)	section 230

Part 4 U.K. Tax arbitrage: index of defined expressions used in Part 6

closure notice (in Part 6)	section 259(1)
company tax return (in Part 6)	section 259(1)
connected (in Part 6)	section 259(2)
deduction notice (in Part 6)	section 232(2)
the deduction scheme conditions (in Part 6)	section 232(2)
discovery assessment (in Part 6)	section 259(1)
notice of enquiry (in Part 6)	section 259(1)
receipt notice (in Part 6)	section 249(2)
the receipt scheme conditions (in Part 6)	section 249(2)
scheme (in Part 6)	section 258
security (in Part 6)	section 259(1)
series of transactions (in Part 6)	section 258(2), (3)

Part 5 U.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
[F2 dual 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)
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
[F2 group 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)
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
[F2 UK 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
[F2 worldwide 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

F2 Words in Sch. 11 Pt. 5 inserted (retrospectively) by Finance (No. 3) Act 2010 (c. 33), Sch. 5 paras. 35, 36(1)

Part 6 U.K. Offshore funds: index of defined expressions used in Part 8

participant (in Part 8)	section 362(1)
participation (in Part 8)	section 362(2)
part of umbrella arrangements (in Part 8)	section 363(2)
umbrella arrangements (in Part 8)	section 363(1)