# Finance Act 2016, Paragraph 55


(1) Regulations under this Schedule are to be made by statutory instrument.
(2) A statutory instrument containing regulations under this Schedule is subject to annulment in pursuance of a resolution of the House of Commons.
Terms defined for purposes of more than one paragraph of this Schedule
Term
Paragraph
balance sheet total
paragraph 14(2)
confirmation notice (in Part 3)
paragraph 44
designated HMRC officer (in Part 3)
paragraph 53
engaged in unco-operative behaviour (in Part 3)
paragraph 36
failure (in paragraphs 27 to 33)
paragraph 26(1)
financial year (in relation to a UK group) (in paragraphs 16 and 17)
paragraph 16(7)
foreign (in relation to a relevant body)
paragraph 2(2)
foreign (in relation to a group)
paragraph 6(3)
group
paragraph 6(1)
group other than an MNE Group
paragraph 8
head (in relation to a group)
paragraph 9
head (in relation to a UK sub-group)
paragraph 11(2)
“liability to a penalty” (in paragraphs 27 to 33)
paragraph 26(1)
MNE Group
paragraph 7(1)
member (in relation to a group)
paragraph 8(2) and (3)
penalty (in paragraphs 27 to 33)
paragraph 26(1)
qualifying company
paragraph 5
qualifying group
paragraph 10
qualifying UK partnership
paragraph 12(2)
relevant body
paragraph 2(1)
representative partner
paragraph 12(5)
satisfied the arrangements condition (in Part 3)
paragraph 38
satisfied the behaviour condition (in Part 3)
paragraph 37
special measures notice
paragraphs 42 and 45
tax strategy (in Part 2)
paragraph 34
tribunal (in paragraphs 27 to 33)
paragraph 26(2)
turnover
paragraph 14(1)
UK company
paragraph 3
UK group
paragraph 6(2)
UK partnership
paragraph 12(1)
UK permanent establishment
paragraph 4(1)
UK sub-group
paragraph 11(1)
UK taxation
paragraph 15
warning notice
paragraph 41.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/19/paragraph/55 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.