Schedule 17 | Index of expressions defined or explained in Parts 3 and 4 ^{F1F2F3F4F5F6F7}

Table shown as text

Term Provision defining or explaining it acceptable accounting standards section 250(1) acceptable overseas GAAP section 250(3) accounting currency section 144(5) accounting purposes section 259 additional top-up amount sections 203 and 206 adjusted profits section 133 authorised accounting standard section 249(3) carrying value section 259 CFC entity section 179(4) CFS currency section 254(1) combined covered tax balance section 132 company section 259 connected section 258 consolidated group section 126(2) controlled foreign company tax regime section 179(4) controlling interest section 242(4) country-by-country report section 251A covered bond vehicle section 272A(5) covered tax balance (and positive covered tax balance and negative covered tax balance) section 174 covered taxes section 173 current tax section 259 deferred tax section 259 deferred tax expense section 259 deferred tax asset section 259 deferred tax liability section 259 direct ownership interest section 242(1) disqualified refundable imputation tax section 253(1) domestic entity purposes (in Part 4) section 273(1) domestic purposes (in Part 4) section 272(1) domestic top-up tax section 265 DTT excluded entity (in Part 4) section 267 eligible distribution tax system section 189(3) eligible payroll costs section 196 eligible tangible asset amount section 197 entity section 231 excluded dividends section 141(2) excluded entity section 127 excluded equity gain or loss section 142(2) fair value section 259 filing member paragraph 2 of Schedule 14 flow-through entity section 168(2) general partner (in Schedule 14) paragraph 3(3) of Schedule 14 governmental entity section 234(1) group (in Part 4) section 266(9) held for sale section 259 HMRC section 259 impairment section 259 indirect ownership interest section 242(3) information return paragraph 10(2) of Schedule 14 international accounting standards section 259 international financial reporting standards section 259 investment entity section 236(3) investment fund section 236(1) joint venture group section 226(1) joint venture parent section 226(2) joint venture subsidiary section 226(3) limited partnership (in Schedule 14) paragraph 3(3) of Schedule 14 location (of an entity) section 239 main entity (in relation to a permanent establishment) section 232 material competitive distortions section 249(4) and (5) merger section 130(5) minority owned member section 228(1) minority subgroup section 228(2) mobile income section 178(3) multinational group section 126 multinational top-up tax section 121 multi-parent group section 229 OECD tax model section 259 other comprehensive income section 143(3) ownership interest section 242(1) overseas REIT equivalent section 259 partnership section 259(1) pension fund section 235(1) pension services entity section 235(2) permanent establishment section 232 Pillar Two rules section 255 Pillar Two territory section 241 property, plant and equipment section 143(3) protected cell company (and “part”, “cell” and “core”) section 233 QDT credit section 194(3) qualified refundable imputation tax section 253(2) qualifying (in relation to a multinational group) section 129 qualifying (in relation to a refundable tax credit) section 148 qualifying authority paragraph 10(5) of Schedule 14 qualifying current tax expense section 174(5) qualifying de-merger section 131(2) qualifying domestic top-up tax section 256 qualifying entity (in Part 4) section 266 qualifying financial statements (in Part 4) section 266(10) qualifying member (in Chapter 9A of Part 3) qualifying reorganisation section 212 qualifying tier one capital section 155(3) qualifying undertaxed profits tax section 257 refundable tax credit section 148 recapture amount section 190(4) registered group paragraph 6(7) of Schedule 14 responsible member section 128 securitisation company section 267(4) special loss deferred tax asset section 187(3) standard member section 132(3)(a) (but see also section 228) stateless entity section 239 subject to Pillar Two IIR tax section 128(7) substance based income exclusion section 195 tax currency section 144(5) tax equity partnership arrangement section 176D(5) tax expense section 259 tax expense amount section 138(2) tax transparent (in relation to an entity) section 238 taxable income section 144(5) third currency section 144(5) total deferred tax adjustment amount section 182 transitional safe harbour election section 255(6) underlying profits section 134 underlying profits accounts section 136 UK GAAP section 250(2) UK REIT section 259 ultimate parent section 126 uncertain tax position section 259