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)

international arrangements (in Part 3)

section 136(3)

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)

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)

advance pricing agreement (in Part 5)

section 218(1)

the Commissioners (in Part 5)

section 230

officer (in Part 5)

section 230

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)

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

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

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

UK trading income (in Chapter 2 of Part 7)

section 266(3)

ultimate parent (in Part 7)

section 339

the worldwide group (in Part 7)

section 337

worldwide trading income (in Chapter 2 of Part 7)

section 266(3)

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)