- Latest available (Revised)
- Point in Time (01/04/2010)
- Original (As enacted)
Taxation (International and Other Provisions) Act 2010
You are here:
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland and Northern Ireland)
- Show Timeline of Changes
Opening Options
More Resources
Changes over time for: Part 5
Version Superseded: 01/04/2013
Alternative versions:
- 01/04/2010- Amendment
- 01/04/2010
Point in time - 01/04/2013- Amendment
- 16/11/2017- Amendment
Status:
Point in time view as at 01/04/2010.
Changes to legislation:
There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Part 5.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Part 5U.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 |
| [F1dual 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 |
| [F1group 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 |
| [F1UK 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 |
| [F1worldwide 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
F1Words in Sch. 11 Pt. 5 inserted (retrospectively) by Finance (No. 3) Act 2010 (c. 33), Sch. 5 paras. 35, 36(1)
Options/Help
Print Options
PrintThe Whole Act
PrintThe Whole Schedule
PrintThis Part only
You have chosen to open The Whole Act
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open The Whole Act as a PDF
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
You have chosen to open the Whole Act
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open the Whole Act without Schedules
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open Schedules only
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
Explanatory Notes
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.