Part 4A Hybrid and other mismatches: index of defined expressions used in Part 6AF1
| arrangement (in Part 6A) | section 259NF |
| CFC and CFC charge (in Part 6A) | section 259B(4) |
| the Commissioners (in Part 6A) | section 259NF |
| control group (in Part 6A) | section 259NB |
| deduction period (in Chapter 10 of Part 6A) | section 259JA(5)(a) |
| dual resident company (in Chapter 10 of Part 6A) | section 259JA(3) |
| dual territory double deduction amount (in Chapter 10 of Part 6A) | section 259JA(5) |
| dual territory double deduction (in Chapter 11 of Part 6A) | section 259KB |
| excessive PE deduction (in Chapter 6 of Part 6A) | section 259FA(8) |
| excessive PE deduction (in Chapter 11 of Part 6A) | section 259KB |
| financial instrument (in Part 6A) | section 259N |
| foreign CFC and foreign CFC charge (in Part 6A) | section 259B(4) |
| foreign deduction period (in Chapter 10 of Part 6A) | section 259JA(5)(b) |
| hybrid entity (in Part 6A) | section 259BE |
| hybrid entity deduction period (in Chapter 9 of Part 6A) | section 259IA(2)(a) |
| hybrid entity double deduction amount (in Chapter 9 of Part 6A) | section 259IA(4) |
| hybrid or otherwise impermissible deduction/non-inclusion mismatch (in Chapter 3 of Part 6A) | section 259CB |
| hybrid payee (in Chapter 7 of Part 6A) | section 259GA(3) |
| hybrid payee deduction/non-inclusion mismatch (in Chapter 7 of Part 6A) | section 259GB |
| hybrid payer (in Chapter 5 of Part 6A) | section 259EA(3) |
| hybrid payer deduction/non-inclusion mismatch (in Chapter 5 of Part 6A) | section 259EB |
| hybrid transfer arrangement (in Chapter 4 of Part 6A) | section 259DB |
| hybrid transfer deduction/non-inclusion mismatch (in Chapter 4 of Part 6A) | section 259DC |
| imported mismatch payment (in Chapter 11 of Part 6A) | section 259KA(2) |
| imported mismatch arrangement (in Chapter 11 of Part 6A) | section 259KA(2) |
| investor (in Part 6A) | section 259BE(4) |
| investor deduction period (in Chapter 9 of Part 6A) | section 259IA(2)(b) |
| investor jurisdiction (in Part 6A) | section 259BE(4) |
| mismatch payment (in Chapter 11 of Part 6A) | section 259KA(6) |
| multinational company (in Chapter 6 of Part 6A) | section 259FA(3) |
| multinational company (in Chapter 8 of Part 6A) | section 259HA(4) |
| multinational payee deduction/non-inclusion mismatch (in Chapter 8 of Part 6A) | section 259HB |
| ordinary income (in Part 6A) | sections 259BC and 259BD |
| over-arching arrangement (in Chapter 11 of Part 6A) | section 259KA(5) |
| P (in Chapter 11 of Part 6A) | section 259KA(3) |
| parent jurisdiction (in Chapter 6 of Part 6A) | section 259FA(3)(a) |
| parent jurisdiction (in Chapter 8 of Part 6A) | section 259HA(4)(a) |
| parent jurisdiction (in Chapter 10 of Part 6A) | section 259JA(4)(b)(ii) |
| payee (in Part 6A) | section 259BB(6) |
| payee jurisdiction (in Part 6A) | section 259BB(9) |
| payer (in Part 6A) | section 259BB(1)(a) or (2) |
| payment (in Part 6A) | section 259BB(1) |
| payment period (in Part 6A) | section 259BB(1)(b) or (2) |
| PE jurisdiction (in Chapter 8 of Part 6A) | section 259HA(4)(b) |
| PE jurisdiction (in Chapter 10 of Part 6A) | section 259JA(4)(a) |
| PE jurisdiction (in Chapter 11 of Part 6A) | section 259KB(3)(a) |
| permanent establishment (in Part 6A) | section 259BF |
| quasi-payment (in Part 6A) | section 259BB(2) to (5) |
| related (in Part 6A) | section 259NC |
| relevant deduction (in Part 6A) | section 259BB(1)(b) or (2)(a) |
| relevant investment fund (in Part 6A) | section 259NA |
| relevant mismatch (in Chapter 11 of Part 6A) | section 259KA(6) |
| relevant multinational company (in Chapter 10 of Part 6A) | section 259JA(4) |
| relevant PE period (in Chapter 6 of Part 6A) | section 259FA(4) |
| series of arrangements (in Chapter 11 of Part 6A) | section 259KA(5) |
| substitute payment (in Chapter 4 of Part 6A) | section 259DB(5) |
| tax (in Part 6A) | section 259B |
| taxable period (in Part 6A) | section 259NF |
| taxable profits (in Part 6A) | sections 259BC(2) and 259BD(5) |
| underlying instrument (in Chapter 4 of Part 6A) | section 259DB(3) |
| underlying return (in Chapter 4 of Part 6A) | section 259DB(5)(b) |
Annotations
Textual amendments
- F1
Sch. 11 Pt. 4A inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 10 para. 17