114Other defined terms in Part 3U.K.
(1)In this Part—
“allowable expenses” means expenses of a kind in respect of which a deduction would be allowed for corporation tax purposes;
“the avoided PE” has the same meaning as in section 86;
“company” has the same meaning as in the Corporation Tax Acts (see section 1121 of CTA 2010);
“connected” is to be read in accordance with sections 1122 and 1123 of CTA 2010;
“designated HMRC officer” means an officer of Revenue and Customs who has been designated by the Commissioners for Her Majesty's Revenue and Customs for the purposes of diverted profits tax;
“HMRC” means Her Majesty's Revenue and Customs;
“non-UK resident” has the same meaning as in the Corporation Tax Acts (see section 1119 of CTA 2010);
“non-UK tax” has the meaning given by section 187 of CTA 2010;
“the notional PE profits” has the meaning given by section 88(5);
“partnership” includes—
(a)a limited liability partnership to which section 1273 of CTA 2009 applies, and
(b)an entity established under the law of a territory outside the United Kingdom of a similar character to a partnership,
and “member” of a partnership is to be read accordingly;
“permanent establishment”, in relation to a company, has the meaning given by Chapter 2 of Part 24 of CTA 2010 (and accordingly section 1141(1) of that Act has effect, for the purposes of this Part, as if the reference to the Corporation Tax Acts included a reference to this Part);
“small or medium-sized enterprise” means a small enterprise, or a medium-sized enterprise, within the meaning of section 172 of TIOPA 2010;
“the review period” has the meaning given by section 101;
“the tax reduction” has the meaning given by section 107(4);
“UK resident” has the same meaning as in the Corporation Tax Acts (see section 1119 of CTA 2010);
“UKPE” has the same meaning as in section 81.
(2)For the purposes of this Part a tax may correspond to corporation tax even though—
(a)it is chargeable under the law of a province, state or other part of a country, or
(b)it is levied by or on behalf of a municipality or other local body.