{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-13/paragraph-11",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-13/paragraph-11.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/13/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "In Schedule 4 to that Act (index of defined expressions), insert at the appropriate places—\n“\nadjusted (in relation to a relevant profits amount) (in Chapter 3A of Part 2)\nsection 18G(3)”\n“aggregate relevant profits amount (in Chapter 3A of Part 2)\nsection 18K(5)”\n“company tax return (in Chapter 3A of Part 2)\nsection 18S”\n“double taxation arrangements (in Chapter 3A of Part 2)\nsection 18S”\n“foreign permanent establishments amount (in Chapter 3A of Part 2)\nsection 18A(4)”\n“full treaty territory (in Chapter 3A of Part 2)\nsection 18R”\n“the OECD model (in Chapter 3A of Part 2)\nsection 18S”\n“relevant accounting period (in Chapter 3A of Part 2)\nsection 18A(3)”\n“relevant foreign territory (in Chapter 3A of Part 2)\nsection 18A(5)”\n“relevant losses amount (in Chapter 3A of Part 2)\nsection 18A(7)”\n“relevant profits amount (in Chapter 3A of Part 2)\nsection 18A(6)”\n“small company (in Chapter 3A of Part 2)\nsection 18S”\n“total opening negative amount” (in Chapter 3A of Part 2)\nsection 18J(2)\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/13/paragraph/11",
    "retrieved_at": "2026-10-29T09:09:31.813616+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}