17U.K.After that Part of that Schedule insert—
“PART 4A U.K.Hybrid and other mismatches: index of defined expressions used in Part 6A
arrangement (in Part 6A) | section 259NF |
CFC and CFC charge (in Part 6A) | section 259B(4) |
the Commissioners (in Part 6A) | section 259NF |
control group (in Part 6A) | section 259NB |
deduction period (in Chapter 10 of Part 6A) | section 259JA(5)(a) |
dual resident company (in Chapter 10 of Part 6A) | section 259JA(3) |
dual territory double deduction amount (in Chapter 10 of Part 6A) | section 259JA(5) |
dual territory double deduction (in Chapter 11 of Part 6A) | section 259KB |
excessive PE deduction (in Chapter 6 of Part 6A) | section 259FA(8) |
excessive PE deduction (in Chapter 11 of Part 6A) | section 259KB |
financial instrument (in Part 6A) | section 259N |
foreign CFC and foreign CFC charge (in Part 6A) | section 259B(4) |
foreign deduction period (in Chapter 10 of Part 6A) | section 259JA(5)(b) |
hybrid entity (in Part 6A) | section 259BE |
hybrid entity deduction period (in Chapter 9 of Part 6A) | section 259IA(2)(a) |
hybrid entity double deduction amount (in Chapter 9 of Part 6A) | section 259IA(4) |
hybrid or otherwise impermissible deduction/non-inclusion mismatch (in Chapter 3 of Part 6A) | section 259CB |
hybrid payee (in Chapter 7 of Part 6A) | section 259GA(3) |
hybrid payee deduction/non-inclusion mismatch (in Chapter 7 of Part 6A) | section 259GB |
hybrid payer (in Chapter 5 of Part 6A) | section 259EA(3) |
hybrid payer deduction/non-inclusion mismatch (in Chapter 5 of Part 6A) | section 259EB |
hybrid transfer arrangement (in Chapter 4 of Part 6A) | section 259DB |
hybrid transfer deduction/non-inclusion mismatch (in Chapter 4 of Part 6A) | section 259DC |
imported mismatch payment (in Chapter 11 of Part 6A) | section 259KA(2) |
imported mismatch arrangement (in Chapter 11 of Part 6A) | section 259KA(2) |
investor (in Part 6A) | section 259BE(4) |
investor deduction period (in Chapter 9 of Part 6A) | section 259IA(2)(b) |
investor jurisdiction (in Part 6A) | section 259BE(4) |
mismatch payment (in Chapter 11 of Part 6A) | section 259KA(6) |
multinational company (in Chapter 6 of Part 6A) | section 259FA(3) |
multinational company (in Chapter 8 of Part 6A) | section 259HA(4) |
multinational payee deduction/non-inclusion mismatch (in Chapter 8 of Part 6A) | section 259HB |
ordinary income (in Part 6A) | sections 259BC and 259BD |
over-arching arrangement (in Chapter 11 of Part 6A) | section 259KA(5) |
P (in Chapter 11 of Part 6A) | section 259KA(3) |
parent jurisdiction (in Chapter 6 of Part 6A) | section 259FA(3)(a) |
parent jurisdiction (in Chapter 8 of Part 6A) | section 259HA(4)(a) |
parent jurisdiction (in Chapter 10 of Part 6A) | section 259JA(4)(b)(ii) |
payee (in Part 6A) | section 259BB(6) |
payee jurisdiction (in Part 6A) | section 259BB(9) |
payer (in Part 6A) | section 259BB(1)(a) or (2) |
payment (in Part 6A) | section 259BB(1) |
payment period (in Part 6A) | section 259BB(1)(b) or (2) |
PE jurisdiction (in Chapter 8 of Part 6A) | section 259HA(4)(b) |
PE jurisdiction (in Chapter 10 of Part 6A) | section 259JA(4)(a) |
PE jurisdiction (in Chapter 11 of Part 6A) | section 259KB(3)(a) |
permanent establishment (in Part 6A) | section 259BF |
quasi-payment (in Part 6A) | section 259BB(2) to (5) |
related (in Part 6A) | section 259NC |
relevant deduction (in Part 6A) | section 259BB(1)(b) or (2)(a) |
relevant investment fund (in Part 6A) | section 259NA |
relevant mismatch (in Chapter 11 of Part 6A) | section 259KA(6) |
relevant multinational company (in Chapter 10 of Part 6A) | section 259JA(4) |
relevant PE period (in Chapter 6 of Part 6A) | section 259FA(4) |
series of arrangements (in Chapter 11 of Part 6A) | section 259KA(5) |
substitute payment (in Chapter 4 of Part 6A) | section 259DB(5) |
tax (in Part 6A) | section 259B |
taxable period (in Part 6A) | section 259NF |
taxable profits (in Part 6A) | sections 259BC(2) and 259BD(5) |
underlying instrument (in Chapter 4 of Part 6A) | section 259DB(3) |
underlying return (in Chapter 4 of Part 6A) | section 259DB(5)(b)” |