24U.K.In Schedule 11, at the end insert—
| abbreviated interest restriction return (in Part 10) | paragraph 20 of Schedule 7A |
| abbreviated return election (in Part 10) | paragraph 19 of Schedule 7A |
| accounting period (in Part 10) | Chapter 2 of Part 2 of CTA 2009 (applied by section 1119 of CTA 2010) |
| adjusted net group-interest expense of a worldwide group (in Part 10) | section 413 |
| aggregate net tax-interest expense of a worldwide group (in Part 10) | section 390 |
| aggregate net tax-interest income of a worldwide group (in Part 10) | section 390 |
| aggregate tax-EBITDA of a worldwide group (in Part 10) | section 405 |
| allocated reactivation of company for period of account (in Part 10) | paragraph 25 of Schedule 7A |
| allowable loss (in Part 10) | TCGA 1992 (applied by section 1119 of CTA 2010) |
| associated (in Chapter 8 of Part 10) | section 449(2) |
| amount available for reactivation of company in period of account (in Part 10) | paragraph 26 of Schedule 7A |
| available, in relation to interest allowance (in Chapter 4 of Part 10) | section 393 |
| balance sheet (in Chapter 8 of Part 10) | section 449(1) |
| chargeable gain (in Part 10) | TCGA 1992 (applied by section 1119 of CTA 2010) |
| the Commissioners (in Part 10) | section 494(1) |
| company (in Part 10) | section 1121 of CTA 2010 |
| company tax return (in Schedule 7A) | paragraph 73 of Schedule 7A |
| consenting company (in Part 10) | paragraph 10 of Schedule 7A |
| consolidated partnership (in Part 10) | section 430 |
| consolidated subsidiary of another entity (in Part 10) | section 475 |
| derivative contract (in Part 10) | Part 7 of CTA 2009 (applied by section 1119 of CTA 2010) |
| disallowed, in relation to tax-interest expense amount (in Part 10) | section 378 |
| drawn up on acceptable principles, in relation to financial statements (in Chapter 11 of Part 10) | section 481 |
| fair value accounting (in Part 10) | section 494(1) |
| fair value (in Part 10) | section 494(1) |
| filing date, in relation to a period of account of a worldwide group (in Part 10) | paragraph 7(5) of Schedule 7A |
| finance lease (in Part 10) | section 494(1) |
| financial asset (in Chapter 8 of Part 10) | section 449(1) |
| financial statements of a worldwide group (in Part 10) | section 479 |
| fixed ratio method (in Part 10) | section 397 |
| for accounting purposes (in Part 10) | section 1127(4) of CTA 2010 |
| full interest restriction return (in Part 10) | paragraph 20 of Schedule 7A |
| generally accepted accounting practice (in Part 10) | section 1127(1) and (3) of CTA 2010 |
| group-EBITDA (chargeable gains) election (in Part 10) | paragraph 15 of Schedule 7A |
| group ratio election (in Part 10) | paragraph 13 of Schedule 7A |
| group ratio (blended) election (in Part 10) | paragraph 14 of Schedule 7A |
| group ratio method (in Part 10) | section 398 |
| group ratio percentage (in Part 10) | section 399 |
| IAS financial statements (in Part 10) | section 488 |
| impairment loss (in Part 10) | section 391 |
| income (in Part 10) | section 1119 of CTA 2010 |
| insurance company (in Part 10) | section 141 of FA 2012 |
| interest allowance of a worldwide group (in Part 10) | section 396 |
| interest allowance (alternative calculation) election (in Part 10) | paragraph 16 of Schedule 7A |
| interest allowance (consolidated partnerships) election (in Part 10) | paragraph 18 of Schedule 7A |
| interest allowance (non-consolidated investment) election (in Part 10) | paragraph 17 of Schedule 7A |
| interest capacity of a worldwide group (in Part 10) | section 392 |
| interest reactivation cap of a worldwide group (in Part 10) | section 373 |
| interest restriction return (in Part 10) | section 494(1) |
| international accounting standards (in Part 10) | section 1127(5) of CTA 2010 |
| investor in a worldwide group (in Part 10) | section 404 |
| loan relationship (in Part 10) | Part 5 of CTA 2009 (applied by section 1119 of CTA 2010) |
| loan relationships or other financing arrangements (in Chapter 8 of Part 10) | section 449(1) |
| local authority (in Part 10) | section 1130 of CTA 2010 |
| local authority association (in Part 10) | section 1131 of CTA 2010 |
| member of a worldwide group (in Part 10) | section 473(4)(a) |
| multi-company worldwide group (in Part 10) | section 473(4)(d) |
| net group-interest expense of a worldwide group (in Part 10) | section 410 |
| net tax-interest expense of a company (in Part 10) | section 389 |
| net tax-interest income of a company (in Part 10) | section 389 |
| non-consenting company (in Part 10) | paragraph 10 of Schedule 7A |
| non-consolidated associate of a worldwide group (in Part 10) | section 429 |
| non-consolidated subsidiary of an entity (in Part 10) | section 475 |
| notice (in Part 10) | section 1119 of CTA 2010 |
| party to a loan relationship (in Part 10) | section 494(2) |
| period of account of a worldwide group (in Part 10) | section 480 |
| profit before tax, of a worldwide group (in Chapter 7 of Part 10) | section 416 |
| pro-rata share of company (of total disallowed amount) (in Part 10) | paragraph 23 of Schedule 7A |
| pro-rata share of accounting period (of total disallowed amount) (in Part 10) | paragraph 24 of Schedule 7A |
| provision (in relation to a public infrastructure asset) (in Chapter 8 of Part 10) | section 436 |
| public infrastructure asset (in Chapter 8 of Part 10) | section 436 |
| qualifying charitable donation (in Part 10) | Part 6 of CTA 2010 (applied by section 1119 of CTA 2010) |
| qualifying infrastructure company (in Chapter 8 of Part 10) | section 433 |
| qualifying infrastructure activity (in Chapter 8 of Part 10) | section 436 |
| qualifying net group-interest expense of a worldwide group (in Part 10) | section 414 |
| recognised, in financial statements (in Part 10) | section 489 |
| recognised stock exchange (in Part 10) | section 1137 of CTA 2010 |
| registered pension scheme (in Part 10) | section 150(2) of FA 2004 (applied by section 1119 of CTA 2010) |
| related party (in Part 10) | sections 462 to 472 |
| related party investor (in Part 10) | section 404 |
| relevant asset (in Chapter 7 of Part 10) | section 417 |
| relevant accounting period (in Part 10) | section 490 |
| relevant expense amount (in Chapter 7 of Part 10) | section 411 |
| relevant income amount (in Chapter 7 of Part 10) | section 411 |
| relevant public body (in Part 10) | section 491 |
| reporting company (in Part 10) | section 494(1) |
| the return period (in Part 10) | section 494(1) |
| service concession agreement (in Part 10) | section 494(1) |
| share, of an investor in a worldwide group (in Part 10) | section 404 |
| single-company worldwide group (in Part 10) | section 473(4)(c) |
| subject to interest reactivations (in Part 10) | section 373 |
| subject to interest restrictions (in Part 10) | section 373 |
| tax (in Part 10) | section 1119 of CTA 2010 |
| tax-EBITDA of a company (in Part 10) | section 406 |
| tax-interest expense amount of a company (in Part 10) | section 382 |
| tax-interest income amount of a company (in Part 10) | section 385 |
| trade (in Part 10) | section 1119 of CTA 2010 |
| total disallowed amount of a worldwide group (in Part 10) | section 373 |
| UK generally accepted accounting practice (in Part 10) | section 1127(2) of CTA 2010 |
| UK group company (in Part 10) | section 492 |
| UK property business (in Part 10) | Chapter 2 of Part 4 of CTA 2009 (applied by section 1119 of CTA 2010) |
| the UK sector of the continental shelf (in Chapter 8 of Part 10) | section 449(1) |
| the ultimate parent, of a worldwide group (in Part 10) | section 473(4)(b) |
| unexpired (in Chapter 4 of Part 10) | section 395 |
| United Kingdom (in Part 10) | section 1170 of CTA 2010 |
| used (in Chapter 4 of Part 10) | section 394 |
| within the charge to corporation tax (in Part 10) | section 1167 of CTA 2010 |
| wholly-owned subsidiary (in Part 10) | section 494(1) |
| a worldwide group (in Part 10) | section 473” |