SolvedINTM550660 | Hybrids: definition of key terms: summary
From HM Revenue & Customs · International Manual
This is a brief summary of where definitions can be found in Part 6A and in this guidance.
| Term to be defined | Part 6A TIOPA 2010 | International Manual guidance page |
|---|---|---|
| Arrangement | 259NF | - |
| CFC and CFC charge | 259B(4) | - |
| The Commissioners | 259NF | - |
| Control group | 259NB | 550610 |
| Dual resident company | 259JA | 558030 |
| Equivalent provisions | - | 550530 |
| Financial instrument | 259N | 550600 |
| Foreign CFC and foreign CFC charge | 259B(4) | - |
| Hybrid entity | 259BE | 550580 |
| Hybrid transfer arrangement | 259DB | 552030 |
| Imported mismatch | 259KA | 559210 |
| Investment – 25% and 50% | 259ND | 550620 |
| Investor | 259BE(4) | 550580 |
| Investor jurisdiction | 259BE(4) | 550580 |
| Multinational company | 259HA | 554030 |
| Ordinary income | 259BC / 259BD | 550560 / 550570 |
| Partnership | 259NE | 550630 |
| Payee in relation to a payment | 259BB(6) | 550550 |
| Payee in relation to a quasi-payment | 259BB(6) | 550550 |
| Payee jurisdiction | 259BB(9) | - |
| Payer in relation to a payment | 259BB(1) | 550550 |
| Payer in relation to a quasi-payment | 259BB(2) | 550550 |
| Payment | 259BB(1) | 550540 |
| Payment period in relation to a payment | 259BB(1) | - |
| Payment period in relation to a quasi-payment | 259BB(2) | - |
| Permanent establishment | 259BF | 550590 |
| Quasi-payment | 259BB(2) to (5) | 550540 |
| Reasonable to suppose | - | 550640 |
| Related persons | 259NC | 550610 |
| Relevant deduction in relation to a payment | 259BB(1) | - |
| Relevant deduction in relation to a quasi-payment | 259BB(2) | - |
| Relevant investment fund | 259NA | 550600 |
| Structured arrangements | - | 550650 |
| Tax | 259B | 550520 |
| Taxable period | 259NF | - |
| Taxable profits | 259BC(2) / 259BD(5) | - |