Taxation (International and Other Provisions) Act 2010 Schedule 11 Part 1

Double taxation relief: index of defined expressions used in Parts 2 and 3

Schedule 11 Part 1 provides a quick-reference glossary of the defined terms used throughout the double taxation relief provisions in Parts 2 and 3 of the Act, directing readers to where each term is formally defined.

• The index covers key terms used in Part 2 (double taxation relief by way of credit), including "the arrangements", "foreign tax", "the non-UK territory", "underlying tax", and "unilateral relief arrangements", each pointing to the section where the term is defined.
• It also covers terms specific to Part 3 (double taxation relief for special withholding tax), such as "double taxation arrangements", "international arrangements", "the Savings Directive", "savings income", and "special withholding tax", all defined in section 136.
• Certain terms — "tax not chargeable directly or by deduction" and "tax payable or chargeable" — are defined across two sections (sections 17 and 20), reflecting how spared tax and deemed tax concepts operate in the credit relief rules.
• The phrase "tax payable or paid under the law of a territory outside the United Kingdom" has a specific definition in section 8(2) that applies throughout Chapter 2 of Part 2, except for section 29 when used in the context of unilateral relief for employment or office income.