# Finance (No. 2) Act 2023, Schedule 17: Index of expressions defined or explained in Parts 3 and 4

Extent: E+W+S+N.I.

Term
Provision defining or explaining it
acceptable accounting standards
section 250(1)
acceptable overseas GAAP
section 250(3)
accounting currency
section 144(5)
accounting purposes
section 259
additional top-up amount
sections 203 and 206
adjusted profits
section 133
authorised accounting standard
section 249(3)
carrying value
section 259
CFC entity
section 179(4)
CFS currency
section 254(1)
combined covered tax balance
section 132
company
section 259
connected
section 258
consolidated group
section 126(2)
controlled foreign company tax regime
section 179(4)
controlling interest
section 242(4)
country-by-country report
section 251A
covered bond vehicle
section 272A(5)
covered tax balance (and positive covered tax balance and negative covered tax balance)
section 174
covered taxes
section 173
current tax
section 259
deferred tax
section 259
deferred tax expense
section 259
deferred tax asset
section 259
deferred tax liability
section 259
direct ownership interest
section 242(1)
disqualified refundable imputation tax
section 253(1)
domestic entity purposes (in Part 4)
section 273(1)
domestic purposes (in Part 4)
section 272(1)
domestic top-up tax
section 265
DTT excluded entity (in Part 4)
section 267
eligible distribution tax system
section 189(3)
eligible payroll costs
section 196
eligible tangible asset amount
section 197
entity
section 231
excluded dividends
section 141(2)
excluded entity
section 127
excluded equity gain or loss
section 142(2)
fair value
section 259
filing member
paragraph 2 of Schedule 14
flow-through entity
section 168(2)
general partner (in Schedule 14)
paragraph 3(3) of Schedule 14
governmental entity
section 234(1)
group (in Part 4)
section 266(9)
held for sale
section 259
HMRC
section 259
impairment
section 259
indirect ownership interest
section 242(3)
information return
paragraph 10(2) of Schedule 14
international accounting standards
section 259
international financial reporting standards
section 259
investment entity
section 236(3)
investment fund
section 236(1)
joint venture group
section 226(1)
joint venture parent
section 226(2)
joint venture subsidiary
section 226(3)
limited partnership (in Schedule 14)
paragraph 3(3) of Schedule 14
location (of an entity)
section 239
main entity (in relation to a permanent establishment)
section 232
material competitive distortions
section 249(4) and (5)
merger
section 130(5)
minority owned member
section 228(1)
minority subgroup
section 228(2)
mobile income
section 178(3)
multinational group
section 126
multinational top-up tax
section 121
multi-parent group
section 229
OECD tax model
section 259
other comprehensive income
section 143(3)
ownership interest
section 242(1)
overseas REIT equivalent
section 259
partnership
section 259(1)
pension fund
section 235(1)
pension services entity
section 235(2)
permanent establishment
section 232
Pillar Two rules
section 255
Pillar Two territory
section 241
property, plant and equipment
section 143(3)
protected cell company (and “part”, “cell” and “core”)
section 233
QDT credit
section 194(3)
qualified refundable imputation tax
section 253(2)
qualifying (in relation to a multinational group)
section 129
qualifying (in relation to a refundable tax credit)
section 148
qualifying authority
paragraph 10(5) of Schedule 14
qualifying current tax expense
section 174(5)
qualifying de-merger
section 131(2)
qualifying domestic top-up tax
section 256
qualifying entity (in Part 4)
section 266
qualifying financial statements (in Part 4)
section 266(10)
qualifying member (in Chapter 9A of Part 3)
qualifying reorganisation
section 212
qualifying tier one capital
section 155(3)
qualifying undertaxed profits tax
section 257
refundable tax credit
section 148
recapture amount
section 190(4)
registered group
paragraph 6(7) of Schedule 14
responsible member
section 128
securitisation company
section 267(4)
special loss deferred tax asset
section 187(3)
standard member
section 132(3)(a) (but see also section 228)
stateless entity
section 239
subject to Pillar Two IIR tax
section 128(7)
substance based income exclusion
section 195
tax currency
section 144(5)
tax equity partnership arrangement
section 176D(5)
tax expense
section 259
tax expense amount
section 138(2)
tax transparent (in relation to an entity)
section 238
taxable income
section 144(5)
third currency
section 144(5)
total deferred tax adjustment amount
section 182
transitional safe harbour election
section 255(6)
underlying profits
section 134
underlying profits accounts
section 136
UK GAAP
section 250(2)
UK REIT
section 259
ultimate parent
section 126
uncertain tax position
section 259

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/17 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.