Corporation Tax Act 2009 section 18S

Other interpretation

Section 18S provides definitions of key terms used throughout Chapter 3A of the Corporation Tax Act 2009.

• A "company tax return" has the same meaning as in Schedule 18 to the Finance Act 1998.
• "Double taxation arrangements" are arrangements given effect under section 2(1) of the Taxation (International and Other Provisions) Act 2010.
• "The OECD model" refers to the OECD Model Tax Convention on Income and on Capital published in July 2010, or any replacement document designated by Treasury order.
• A "small company" is a micro or small enterprise as defined in the Annex to Commission Recommendation 2003/361/EC of 6 May 2003.