Part 2A Unassessed transfer pricing profits: index of defined expressions used in Part 4AF1
| corporate member (in Part 4 of Schedule A1) | paragraph 13(3) of Schedule A1 |
| designated officer (in Part 4A) | section 217T |
| foreign tax (in Part 4A) | section 217T |
| HMRC (in Part 4A) | section 217T |
| managing agent (in Part 4 of Schedule A1) | paragraph 13(3) of Schedule A1 |
| the other party (in Part 4A) | section 217B(1) |
| partnership return (in Parts 1 to 3 of Schedule A1) | paragraph 1(6) of Schedule A1 |
| the period for amendments (in Chapter 3 of Part 4A) | section 217I(3) and (4) |
| relevant corporate partner (in Parts 1 to 3 of Schedule A1) | paragraph 1(6) of Schedule A1 |
| representative partner (in Part 3 of Schedule A1) | paragraph 3(4) of Schedule A1 |
| return period (in Parts 1 to 3 of Schedule A1) | paragraph 1(6) of Schedule A1 |
| relevant accounting period (in Parts 1 to 3 of Schedule A1) | paragraph 1(6) of Schedule A1 |
| self-assessment (in Part 4A) | section 217B(5) |
| syndicate (in Part 4 of Schedule A1) | paragraph 13(3) of Schedule A1 |
| syndicate return (in Part 4 of Schedule A1) | paragraph 13(3) of Schedule A1 |
| underwriting year (in Part 4 of Schedule A1) | paragraph 13(3) of Schedule A1 |
Annotations
Textual amendments
- F1
Sch. 11 Pt. 2A inserted (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(4)