Taxation (International and Other Provisions) Act 2010 Schedule 11 Part 4

Index of defined expressions used in Part 6

Schedule 11 Part 4 provides an index of defined expressions used throughout Part 6 of the Act, which deals with tax arbitrage.

• Part 6 of the Act contains rules designed to counter tax arbitrage — arrangements that exploit mismatches between UK and overseas tax treatment to gain a tax advantage.
• Schedule 11 Part 4 serves as a reference guide, listing the specialised terms used in Part 6 and directing the reader to where each term is defined.
• This index was amended by Finance Act 2016 Schedule 10 paragraph 16, reflecting updates to the defined terms used in the tax arbitrage provisions.
• The index does not itself create any rules or obligations but is an essential navigation tool for correctly interpreting and applying the substantive provisions of Part 6.

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