{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-11/part-2A",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-11/part-2A.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/2A",
  "kind": "part",
  "number": "2A",
  "heading": "Unassessed transfer pricing profits: index of defined expressions used in Part 4A",
  "text": "corporate member (in Part 4 of Schedule A1)\nparagraph 13(3) of Schedule A1\ndesignated officer (in Part 4A)\nsection 217T\nforeign tax (in Part 4A)\nsection 217T\nHMRC (in Part 4A)\nsection 217T\nmanaging agent (in Part 4 of Schedule A1)\nparagraph 13(3) of Schedule A1\nthe other party (in Part 4A)\nsection 217B(1)\npartnership return (in Parts 1 to 3 of Schedule A1)\nparagraph 1(6) of Schedule A1\nthe period for amendments (in Chapter 3 of Part 4A)\nsection 217I(3) and (4)\nrelevant corporate partner (in Parts 1 to 3 of Schedule A1)\nparagraph 1(6) of Schedule A1\nrepresentative partner (in Part 3 of Schedule A1)\nparagraph 3(4) of Schedule A1\nreturn period (in Parts 1 to 3 of Schedule A1)\nparagraph 1(6) of Schedule A1\nrelevant accounting period (in Parts 1 to 3 of Schedule A1)\nparagraph 1(6) of Schedule A1\nself-assessment (in Part 4A)\nsection 217B(5)\nsyndicate (in Part 4 of Schedule A1)\nparagraph 13(3) of Schedule A1\nsyndicate return (in Part 4 of Schedule A1)\nparagraph 13(3) of Schedule A1\nunderwriting year (in Part 4 of Schedule A1)\nparagraph 13(3) of Schedule A1",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/8/schedule/11/part/2A",
    "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."
}