Taxation (International and Other Provisions) Act 2010 section 504

Index of defined expressions

Section 504 introduces the index of defined expressions used throughout the main parts of the Act.

  • Schedule 11 to the Act provides an index of defined expressions that apply to Parts 2 to 10.
  • The index lists where key terms used in those parts are defined or explained.
  • The index does not cover every defined term — it lists only some of the expressions used.
  • The section was amended by Finance (No. 2) Act 2017 to extend its scope to include Part 10.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member