Section 18S | Other interpretation

In this Chapter—

“company tax return” has the same meaning as in Schedule 18 to FA 1998 (see paragraph 3(1));

“double taxation arrangements” means arrangements that have effect under section 2(1) of TIOPA 2010;

“the OECD model” means the Model Tax Convention on Income and on Capital approved by the OECD Council on 18 November 2025 as it may be amended or replaced from time to time;

“small company” means a micro or small enterprise, as defined in the Annex to Commission Recommendation 2003/361/EC of 6 May 2003.