{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-11/part-2",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-11/part-2.json",
  "legislation": "ukpga/2010/8",
  "legislation_title": "Taxation (International and Other Provisions) Act 2010",
  "legislation_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010",
  "path": "schedule/11/part/2",
  "kind": "part",
  "number": "2",
  "heading": "Transfer pricing: index of defined expressions used in Part 4",
  "text": "the actual provision (in Part 4)\nsection 149\nthe advantaged person (in Chapter 4 of Part 4)\nsection 174(1)\nthe affected persons (in Part 4)\nsection 149(1), (2)\nthe arm's length provision (in Part 4)\nsection 151\ncontrol (of a body corporate or firm) (in Part 4)\nsection 217\nthe disadvantaged person (in Chapter 4 of Part 4)\nsection 174(1)\nfirm (in Part 4)\nsection 217(8)\nthe guarantor company (in Chapter 5 of Part 4)\nsection 191(5)\nthe issuing company (in Chapter 5 of Part 4)\nsection 191(5)\nlosses (in Part 4)\nsection 156(1)\nmedium-sized enterprise (in Chapter 3 of Part 4)\nsection 172\nparticipation (direct or indirect) in the management, control or capital of another person (in Part 4)\nChapter 2 of Part 4\npotential advantage in relation to United Kingdom taxation (in Part 4)\nsection 155(2)\nprofits (in Part 4)\nsection 156(2)\nthe relevant activities (in Part 4)\nsection 216\nrelevant notice (in Chapter 4 of Part 4)\nsection 190\nsection 182 claim (in Part 4)\nsection 181(3)\nthe security (in Chapter 5 of Part 4)\nsection 191(5)\nsmall enterprise (in Chapter 3 of Part 4)\nsection 172\ntransaction, and series of transactions (in Part 4)\nsection 150\ntransfer pricing notice (in Chapter 3 of Part 4)\nsection 168(2)",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/8/schedule/11/part/2",
    "retrieved_at": "2026-10-29T09:10:17.008829+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."
}