Interpretation InterpretationF1

United Kingdom Repealed

1. 106“The participation condition”
2. 107“Effective tax mismatch outcome”
3. 108Provision supplementing section 107
4. 109“Excepted loan relationship outcome”
5. 110“The insufficient economic substance condition”
6. 111“Transaction” and “series of transactions”
7. 111AAdjustment required to be made to the material provision
8. 112Treatment of a person who is a member of a partnership
9. 113“Accounting period” and “corresponding accounting period”
10. 114Other defined terms in Part 3
11. 114AApplication of section 124 of TIOPA 2010 in relation to diverted profits tax