Taxation (International and Other Provisions) Act 2010 Schedule 11 Part 5

Index of defined expressions used in Part 7

Schedule 11 Part 5 provides an index of the defined expressions and terms used throughout Part 7 of the Act, which deals with the tax treatment of financing costs and income for large groups of companies.

• Part 5 of Schedule 11 serves as a reference guide, listing all the specialised terms and expressions that appear in Part 7 of the Act.
• For each defined term, the index directs the reader to the specific section of the Act where that term is defined or explained.
• The index was amended by Finance (No. 2) Act 2017 to update the list of defined expressions in line with changes made to the underlying provisions.
• The purpose of the index is to help readers navigate the complex provisions on financing costs and income by providing a single point of reference for all key terminology.

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