http://www.legislation.gov.uk/ukpga/2016/24/schedule/19/paragraph/7
Finance Act 2016
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
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2023-04-19
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2023-04-06
Finance Act 2016
Sch. 19
para. 12(5)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 49(2)(a)
s. 61(6)
reg. 2
Finance Act 2016
Sch. 19
para. 12(5)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 49(2)(b)
s. 61(6)
reg. 2
Finance Act 2016
Sch. 19
para. 12(5)(b)
Finance (No. 2) Act 2017
Sch. 14
para. 49(2)(c)
s. 61(6)
reg. 2
Finance Act 2016
Sch. 19
para. 51(8)(b)
Finance (No. 2) Act 2017
Sch. 14
para. 48(2)
s. 61(6)
reg. 2
Finance Act 2016
Sch. 19
para. 53(1)
Finance (No. 2) Act 2017
Sch. 14
para. 48(4)(a)
s. 61(6)
reg. 2
Finance Act 2016
Sch. 19
para. 53(1)
Finance (No. 2) Act 2017
Sch. 14
para. 48(4)(b)
s. 61(6)
reg. 2
Finance Act 2016
Sch. 19
para. 58(1)
Finance (No. 2) Act 2017
Sch. 14
para. 48(5)
s. 61(6)
reg. 2
Finance Act 2016
Sch. 20
para. 1(4)(e)
Finance Act 2021
Sch. 27
para. 47(2)
s. 118(2)
Finance Act 2016
Sch. 20 para. 3(3)(d) and word
Finance Act 2021
Sch. 27
para. 47(3)(b)
s. 118(2)
Finance Act 2016
Sch. 20
para. 5(5)
Finance Act 2021
Sch. 27
para. 47(5)
s. 118(2)
Finance Act 2016
Sch. 22
para. 2(4B)
Finance Act 2021
Sch. 27
para. 48(2)(c)
s. 118(2)
Finance Act 2016
Sch. 22
para. 3(4A)
Finance Act 2021
Sch. 27
para. 48(3)
s. 118(2)
SCHEDULES
SCHEDULE 19Large businesses: tax strategies and sanctions
PART 1Interpretation
“Group” and related expressions
7
1
“MNE Group” has the same meaning (subject to sub-paragraph (2) below) as in the OECD Model Legislation in the OECD Country-by-Country Reporting Implementation Package as contained in the OECD's Guidance on Transfer Pricing Documentation and Country-by-Country Reporting published in 2014.
2
Paragraph (ii) (excluded MNE Group) of the Implementation Package is not part of the definition applied by sub-paragraph (1) above for the purposes of this Schedule.
3
In sub-paragraph (1) “OECD” means the Organisation for Economic Co-operation and Development.