Taxation (International and Other Provisions) Act 2010

Part 5 Tax treatment of financing costs and income: index of defined expressions used in Part 7

amount disclosed in financial statements for a period (in Part 7 except Chapter 2)	section 350
amounts disclosed in financial statements (in Part 7)	section 349
available amount (in Part 7)	section 332
the Commissioners (in Part 7)	section 353
company to which Chapter 3 applies (in Chapter 3 of Part 7)	section 275
company to which Chapter 4 applies (in Chapter 4 of Part 7)	section 287
corporate entity (in Part 7)	section 340
EEA territory (in Chapter 5 of Part 7)	section 301(2)
effective interest method (in Part 7)	section 351
the end date (in Chapter 2 of Part 7)	section 262(8)
entity (in Part 7)	section 351
excluded scheme (in Chapter 6 of Part 7)	section 312(2), (3)
financial instrument (in Chapter 2 of Part 7)	section 270(1)
financial statements of the worldwide group (in Part 7)	section 346(2)
financing expense amount (in Part 7)	section 313
financing income amount (in Chapter 5 of Part 7 and section 311)	section 305
financing income amount (in the rest of Part 7)	section 314
FISMA 2000 (in Part 7)	section 353
FSA Handbook (in Part 7)	section 353
group (in Part 7)	section 338
HMRC (in Part 7)	section 353
insurance activities (in Chapter 2 of Part 7)	section 269
insurance-related activities (in Chapter 2 of Part 7)	section 269
large in relation to a group (in Part 7)	section 344
lending activities (in Chapter 2 of Part 7)	section 268
net financing deduction (in Part 7)	section 329
parent (in Part 7)	section 351
period of account of the worldwide group (in Part 7)	section 346(3)
qualifying activities (in Chapter 2 of Part 7)	section 267
relevant accounting period (in Part 7)	section 352
relevant associate (in Chapter 5 of Part 7)	section 300
relevant dealing (in Chapter 2 of Part 7)	section 270(2), (3)
relevant group company (in Part 7)	section 345
relevant non-corporate entity (in Part 7)	section 341
the relevant period of account (in Chapter 3 of Part 7)	section 274(1)
the relevant period of account (in Chapter 4 of Part 7)	section 286(1)
the reporting body (in Chapter 3 of Part 7)	section 277
the reporting body (in Chapter 4 of Part 7)	section 289
scheme (in Chapter 6 of Part 7)	section 312(1)
the start date (in Chapter 2 of Part 7)	section 262(8)
subsidiary (in Part 7)	section 351
tax of a territory outside the United Kingdom (in Chapter 5 of Part 7)	section 304(2), (3)
tax of the United Kingdom (in Chapter 5 of Part 7)	section 304(1)
tax-resident (in Chapter 5 of Part 7)	section 301(1)
tested expense amount (in Part 7)	section 329
tested income amount (in Part 7)	section 330
total disallowed amount (in Chapter 3 of Part 7)	section 274(2)
total disallowed amount (in Chapter 4 of Part 7)	section 286(2)
UK group company (in Part 7)	section 345
UK trading income (in Chapter 2 of Part 7)	section 266(3)
ultimate parent (in Part 7)	section 339
the worldwide group (in Part 7)	section 337
worldwide trading income (in Chapter 2 of Part 7)	section 266(3)