- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
17After that Part of that Schedule insert—
arrangement (in Part 6A) | section 259NF |
CFC and CFC charge (in Part 6A) | section 259B(4) |
the Commissioners (in Part 6A) | section 259NF |
control group (in Part 6A) | section 259NB |
deduction period (in Chapter 10 of Part 6A) | section 259JA(5)(a) |
dual resident company (in Chapter 10 of Part 6A) | section 259JA(3) |
dual territory double deduction amount (in Chapter 10 of Part 6A) | section 259JA(5) |
dual territory double deduction (in Chapter 11 of Part 6A) | section 259KB |
excessive PE deduction (in Chapter 6 of Part 6A) | section 259FA(8) |
excessive PE deduction (in Chapter 11 of Part 6A) | section 259KB |
financial instrument (in Part 6A) | section 259N |
foreign CFC and foreign CFC charge (in Part 6A) | section 259B(4) |
foreign deduction period (in Chapter 10 of Part 6A) | section 259JA(5)(b) |
hybrid entity (in Part 6A) | section 259BE |
hybrid entity deduction period (in Chapter 9 of Part 6A) | section 259IA(2)(a) |
hybrid entity double deduction amount (in Chapter 9 of Part 6A) | section 259IA(4) |
hybrid or otherwise impermissible deduction/non-inclusion mismatch (in Chapter 3 of Part 6A) | section 259CB |
hybrid payee (in Chapter 7 of Part 6A) | section 259GA(3) |
hybrid payee deduction/non-inclusion mismatch (in Chapter 7 of Part 6A) | section 259GB |
hybrid payer (in Chapter 5 of Part 6A) | section 259EA(3) |
hybrid payer deduction/non-inclusion mismatch (in Chapter 5 of Part 6A) | section 259EB |
hybrid transfer arrangement (in Chapter 4 of Part 6A) | section 259DB |
hybrid transfer deduction/non-inclusion mismatch (in Chapter 4 of Part 6A) | section 259DC |
imported mismatch payment (in Chapter 11 of Part 6A) | section 259KA(2) |
imported mismatch arrangement (in Chapter 11 of Part 6A) | section 259KA(2) |
investor (in Part 6A) | section 259BE(4) |
investor deduction period (in Chapter 9 of Part 6A) | section 259IA(2)(b) |
investor jurisdiction (in Part 6A) | section 259BE(4) |
mismatch payment (in Chapter 11 of Part 6A) | section 259KA(6) |
multinational company (in Chapter 6 of Part 6A) | section 259FA(3) |
multinational company (in Chapter 8 of Part 6A) | section 259HA(4) |
multinational payee deduction/non-inclusion mismatch (in Chapter 8 of Part 6A) | section 259HB |
ordinary income (in Part 6A) | sections 259BC and 259BD |
over-arching arrangement (in Chapter 11 of Part 6A) | section 259KA(5) |
P (in Chapter 11 of Part 6A) | section 259KA(3) |
parent jurisdiction (in Chapter 6 of Part 6A) | section 259FA(3)(a) |
parent jurisdiction (in Chapter 8 of Part 6A) | section 259HA(4)(a) |
parent jurisdiction (in Chapter 10 of Part 6A) | section 259JA(4)(b)(ii) |
payee (in Part 6A) | section 259BB(6) |
payee jurisdiction (in Part 6A) | section 259BB(9) |
payer (in Part 6A) | section 259BB(1)(a) or (2) |
payment (in Part 6A) | section 259BB(1) |
payment period (in Part 6A) | section 259BB(1)(b) or (2) |
PE jurisdiction (in Chapter 8 of Part 6A) | section 259HA(4)(b) |
PE jurisdiction (in Chapter 10 of Part 6A) | section 259JA(4)(a) |
PE jurisdiction (in Chapter 11 of Part 6A) | section 259KB(3)(a) |
permanent establishment (in Part 6A) | section 259BF |
quasi-payment (in Part 6A) | section 259BB(2) to (5) |
related (in Part 6A) | section 259NC |
relevant deduction (in Part 6A) | section 259BB(1)(b) or (2)(a) |
relevant investment fund (in Part 6A) | section 259NA |
relevant mismatch (in Chapter 11 of Part 6A) | section 259KA(6) |
relevant multinational company (in Chapter 10 of Part 6A) | section 259JA(4) |
relevant PE period (in Chapter 6 of Part 6A) | section 259FA(4) |
series of arrangements (in Chapter 11 of Part 6A) | section 259KA(5) |
substitute payment (in Chapter 4 of Part 6A) | section 259DB(5) |
tax (in Part 6A) | section 259B |
taxable period (in Part 6A) | section 259NF |
taxable profits (in Part 6A) | sections 259BC(2) and 259BD(5) |
underlying instrument (in Chapter 4 of Part 6A) | section 259DB(3) |
underlying return (in Chapter 4 of Part 6A) | section 259DB(5)(b)” |
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: