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Taxation (International and Other Provisions) Act 2010
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Part 2Transfer pricing: index of defined expressions used in Part 4
| the actual provision (in Part 4) | section 149 |
| the advantaged person (in Chapter 4 of Part 4) | section 174(1) |
| the affected persons (in Part 4) | section 149(1), (2) |
| the arm’s length provision (in Part 4) | section 151 |
| control (of a body corporate or firm) (in Part 4) | section 217 |
| the disadvantaged person (in Chapter 4 of Part 4) | section 174(1) |
| firm (in Part 4) | section 217(8) |
| the guarantor company (in Chapter 5 of Part 4) | section 191(5) |
| the issuing company (in Chapter 5 of Part 4) | section 191(5) |
| losses (in Part 4) | section 156(1) |
| medium-sized enterprise (in Chapter 3 of Part 4) | section 172 |
| participation (direct or indirect) in the management, control or capital of another person (in Part 4) | Chapter 2 of Part 4 |
| potential advantage in relation to United Kingdom taxation (in Part 4) | section 155(2) |
| profits (in Part 4) | section 156(2) |
| the relevant activities (in Part 4) | section 216 |
| relevant notice (in Chapter 4 of Part 4) | section 190 |
| section 182 claim (in Part 4) | section 181(3) |
| the security (in Chapter 5 of Part 4) | section 191(5) |
| small enterprise (in Chapter 3 of Part 4) | section 172 |
| transaction, and series of transactions (in Part 4) | section 150 |
| transfer pricing notice (in Chapter 3 of Part 4) | section 168(2) |
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