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24In Schedule 11, at the end insert—
abbreviated interest restriction return (in Part 10) | paragraph 20 of Schedule 7A |
abbreviated return election (in Part 10) | paragraph 19 of Schedule 7A |
accounting period (in Part 10) | Chapter 2 of Part 2 of CTA 2009 (applied by section 1119 of CTA 2010) |
adjusted net group-interest expense of a worldwide group (in Part 10) | section 413 |
aggregate net tax-interest expense of a worldwide group (in Part 10) | section 390 |
aggregate net tax-interest income of a worldwide group (in Part 10) | section 390 |
aggregate tax-EBITDA of a worldwide group (in Part 10) | section 405 |
allocated reactivation of company for period of account (in Part 10) | paragraph 25 of Schedule 7A |
allowable loss (in Part 10) | TCGA 1992 (applied by section 1119 of CTA 2010) |
associated (in Chapter 8 of Part 10) | section 449(2) |
amount available for reactivation of company in period of account (in Part 10) | paragraph 26 of Schedule 7A |
available, in relation to interest allowance (in Chapter 4 of Part 10) | section 393 |
balance sheet (in Chapter 8 of Part 10) | section 449(1) |
chargeable gain (in Part 10) | TCGA 1992 (applied by section 1119 of CTA 2010) |
the Commissioners (in Part 10) | section 494(1) |
company (in Part 10) | section 1121 of CTA 2010 |
company tax return (in Schedule 7A) | paragraph 73 of Schedule 7A |
consenting company (in Part 10) | paragraph 10 of Schedule 7A |
consolidated partnership (in Part 10) | section 430 |
consolidated subsidiary of another entity (in Part 10) | section 475 |
derivative contract (in Part 10) | Part 7 of CTA 2009 (applied by section 1119 of CTA 2010) |
disallowed, in relation to tax-interest expense amount (in Part 10) | section 378 |
drawn up on acceptable principles, in relation to financial statements (in Chapter 11 of Part 10) | section 481 |
fair value accounting (in Part 10) | section 494(1) |
fair value (in Part 10) | section 494(1) |
filing date, in relation to a period of account of a worldwide group (in Part 10) | paragraph 7(5) of Schedule 7A |
finance lease (in Part 10) | section 494(1) |
financial asset (in Chapter 8 of Part 10) | section 449(1) |
financial statements of a worldwide group (in Part 10) | section 479 |
fixed ratio method (in Part 10) | section 397 |
for accounting purposes (in Part 10) | section 1127(4) of CTA 2010 |
full interest restriction return (in Part 10) | paragraph 20 of Schedule 7A |
generally accepted accounting practice (in Part 10) | section 1127(1) and (3) of CTA 2010 |
group-EBITDA (chargeable gains) election (in Part 10) | paragraph 15 of Schedule 7A |
group ratio election (in Part 10) | paragraph 13 of Schedule 7A |
group ratio (blended) election (in Part 10) | paragraph 14 of Schedule 7A |
group ratio method (in Part 10) | section 398 |
group ratio percentage (in Part 10) | section 399 |
IAS financial statements (in Part 10) | section 488 |
impairment loss (in Part 10) | section 391 |
income (in Part 10) | section 1119 of CTA 2010 |
insurance company (in Part 10) | section 141 of FA 2012 |
interest allowance of a worldwide group (in Part 10) | section 396 |
interest allowance (alternative calculation) election (in Part 10) | paragraph 16 of Schedule 7A |
interest allowance (consolidated partnerships) election (in Part 10) | paragraph 18 of Schedule 7A |
interest allowance (non-consolidated investment) election (in Part 10) | paragraph 17 of Schedule 7A |
interest capacity of a worldwide group (in Part 10) | section 392 |
interest reactivation cap of a worldwide group (in Part 10) | section 373 |
interest restriction return (in Part 10) | section 494(1) |
international accounting standards (in Part 10) | section 1127(5) of CTA 2010 |
investor in a worldwide group (in Part 10) | section 404 |
loan relationship (in Part 10) | Part 5 of CTA 2009 (applied by section 1119 of CTA 2010) |
loan relationships or other financing arrangements (in Chapter 8 of Part 10) | section 449(1) |
local authority (in Part 10) | section 1130 of CTA 2010 |
local authority association (in Part 10) | section 1131 of CTA 2010 |
member of a worldwide group (in Part 10) | section 473(4)(a) |
multi-company worldwide group (in Part 10) | section 473(4)(d) |
net group-interest expense of a worldwide group (in Part 10) | section 410 |
net tax-interest expense of a company (in Part 10) | section 389 |
net tax-interest income of a company (in Part 10) | section 389 |
non-consenting company (in Part 10) | paragraph 10 of Schedule 7A |
non-consolidated associate of a worldwide group (in Part 10) | section 429 |
non-consolidated subsidiary of an entity (in Part 10) | section 475 |
notice (in Part 10) | section 1119 of CTA 2010 |
party to a loan relationship (in Part 10) | section 494(2) |
period of account of a worldwide group (in Part 10) | section 480 |
profit before tax, of a worldwide group (in Chapter 7 of Part 10) | section 416 |
pro-rata share of company (of total disallowed amount) (in Part 10) | paragraph 23 of Schedule 7A |
pro-rata share of accounting period (of total disallowed amount) (in Part 10) | paragraph 24 of Schedule 7A |
provision (in relation to a public infrastructure asset) (in Chapter 8 of Part 10) | section 436 |
public infrastructure asset (in Chapter 8 of Part 10) | section 436 |
qualifying charitable donation (in Part 10) | Part 6 of CTA 2010 (applied by section 1119 of CTA 2010) |
qualifying infrastructure company (in Chapter 8 of Part 10) | section 433 |
qualifying infrastructure activity (in Chapter 8 of Part 10) | section 436 |
qualifying net group-interest expense of a worldwide group (in Part 10) | section 414 |
recognised, in financial statements (in Part 10) | section 489 |
recognised stock exchange (in Part 10) | section 1137 of CTA 2010 |
registered pension scheme (in Part 10) | section 150(2) of FA 2004 (applied by section 1119 of CTA 2010) |
related party (in Part 10) | sections 462 to 472 |
related party investor (in Part 10) | section 404 |
relevant asset (in Chapter 7 of Part 10) | section 417 |
relevant accounting period (in Part 10) | section 490 |
relevant expense amount (in Chapter 7 of Part 10) | section 411 |
relevant income amount (in Chapter 7 of Part 10) | section 411 |
relevant public body (in Part 10) | section 491 |
reporting company (in Part 10) | section 494(1) |
the return period (in Part 10) | section 494(1) |
service concession agreement (in Part 10) | section 494(1) |
share, of an investor in a worldwide group (in Part 10) | section 404 |
single-company worldwide group (in Part 10) | section 473(4)(c) |
subject to interest reactivations (in Part 10) | section 373 |
subject to interest restrictions (in Part 10) | section 373 |
tax (in Part 10) | section 1119 of CTA 2010 |
tax-EBITDA of a company (in Part 10) | section 406 |
tax-interest expense amount of a company (in Part 10) | section 382 |
tax-interest income amount of a company (in Part 10) | section 385 |
trade (in Part 10) | section 1119 of CTA 2010 |
total disallowed amount of a worldwide group (in Part 10) | section 373 |
UK generally accepted accounting practice (in Part 10) | section 1127(2) of CTA 2010 |
UK group company (in Part 10) | section 492 |
UK property business (in Part 10) | Chapter 2 of Part 4 of CTA 2009 (applied by section 1119 of CTA 2010) |
the UK sector of the continental shelf (in Chapter 8 of Part 10) | section 449(1) |
the ultimate parent, of a worldwide group (in Part 10) | section 473(4)(b) |
unexpired (in Chapter 4 of Part 10) | section 395 |
United Kingdom (in Part 10) | section 1170 of CTA 2010 |
used (in Chapter 4 of Part 10) | section 394 |
within the charge to corporation tax (in Part 10) | section 1167 of CTA 2010 |
wholly-owned subsidiary (in Part 10) | section 494(1) |
a worldwide group (in Part 10) | section 473” |
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