SCHEDULES

SCHEDULE 11Index of defined expressions used in Parts 2 to 8

Part 1Double taxation relief: index of defined expressions used in Parts 2 and 3

Annotations:
Amendments (Textual)
F1

Words in Sch. 11 Pt. 1 inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 244

the arrangements (in Chapter 2 of Part 2)

section 21(1)

chargeable gain (in Part 2 so far as relating to capital gains tax)

section 105

double taxation arrangements (in Part 2)

section 2(4)

double taxation arrangements (in Part 3)

section 136(2)

foreign tax (in Chapter 2 of Part 2)

section 21(1)

F1insurance company

section 65 of FA 2012 (as applied by section 141(2) of that Act)

international arrangements (in Part 3)

section 136(3)

F1long-term business

section 63 of FA 2012 (as applied by section 141(2) of that Act)

the non-UK territory (in Chapter 2 of Part 2)

section 21(1)

the Savings Directive (in Part 3)

section 136(4)

savings income (in Part 3)

section 136(5)

special withholding tax (in Part 3)

section 136(6)

tax not chargeable directly or by deduction (in Chapter 2 of Part 2)

sections 17(3) and 20(4)

tax payable or chargeable (in Chapter 2 of Part 2)

sections 17(3) and 20(4)

tax payable or paid under the law of a territory outside the United Kingdom (in Chapter 2 of Part 2, except section 29, in its application to relief under unilateral relief arrangements)

section 8(2)

underlying tax (in Chapter 2 of Part 2)

section 21(1)

unilateral relief arrangements (in Part 2)

section 8(1)