Chapter 2 Key definitionsF1
United Kingdom
- Meaning of “tax”
- Equivalent provision to this Part under foreign law
- Payments and quasi-payments etc
- Ordinary income
- Hybrid entity etc
- Permanent establishments
Annotations
Textual amendments
- F1
Pt. 6A inserted (with effect in accordance with Sch. 10 paras. 18-21 of the amending Act) by Finance Act 2016 (c. 24), Sch. 10 para. 1