acceptable accounting standards

section 250(1)

acceptable overseas GAAP

section 250(3)

accounting currency

section 144(5)

accounting purposes

section 259

additional top-up amount

sections 203 and 206

adjusted profits

section 133

authorised accounting standard

section 249(3)

carrying value

section 259

combined covered tax balance

section 132

company

section 259

connected

section 258

consolidated group

section 126(2)

controlled foreign company tax regime

section 179(4)

controlling interest

section 242(4)

covered tax balance (and positive covered tax balance and negative covered tax balance)

section 174

covered taxes

section 173

current tax

section 259

deferred tax

section 259

deferred tax expense

section 259

deferred tax asset

section 259

deferred tax liability

section 259

direct ownership interest

section 242(1)

disqualified refundable imputation tax

section 253(1)

domestic top-up tax

section 265

DTT excluded entity (in Part 4)

section 267

eligible distribution tax system

section 189(3)

eligible payroll costs

section 196

eligible tangible asset amount

section 197

entity

section 231

excluded dividends

section 141(2)

excluded entity

section 127

excluded equity gain or loss

section 142(2)

fair value

section 259

filing member

paragraph 2 of Schedule 14

flow-through entity

section 168(2)

government entity

section 234(1)

group (in Part 4)

section 266(9)

held for sale

section 259

HMRC

section 259

impairment

section 259

indirect ownership interest

section 242(3)

information return

paragraph 10(2) of Schedule 14

international accounting standards

section 259

international financial reporting standards

section 259

investment entity

section 236(3)

investment fund

section 236(1)

joint venture group

section 226(1)

joint venture parent

section 226(2)

joint venture subsidiary

section 226(3)

location (of an entity)

section 239

main entity (in relation to a permanent establishment)

section 232

material competitive distortions

section 249(4) and (5)

merger

section 130(5)

minority owned member

section 228(1)

minority subgroup

section 228(2)

mobile income

section 178(3)

multinational group

section 126

multinational top-up tax

section 121

multi-parent group

section 229

OECD tax model

section 259

other comprehensive income

section 143(3)

ownership interest

section 242(1)

overseas REIT equivalent

section 259

pension fund

section 235(1)

pensions services entity

section 235(2)

permanent establishment

section 232

Pillar Two rules

section 255

Pillar Two territory

section 241

property, plant and equipment

section 143(3)

protected cell company (and “part”, “cell” and “core”)

section 233

QDT credit

section 194(3)

qualified refundable imputation tax

section 253(2)

qualifying (in relation to a multinational group)

section 129

qualifying (in relation to a refundable tax credit)

section 148

qualifying authority

paragraph 10(5) of Schedule 14

qualifying current tax expense

section 174(5)

qualifying de-merger

section 131(2)

qualifying domestic top-up tax

section 256

qualifying entity (in Part 4)

section 266

qualifying financial statements (in Part 4)

section 266(10)

qualifying reorganisation

section 212

qualifying undertaxed profits tax

section 257

refundable tax credit

section 148

recapture amount

section 190(4)

registered group

paragraph 6(7) of Schedule 14

responsible member

section 128

special loss deferred tax asset

section 187(3)

standard member

section 132(3)(a) (but see also section 228)

stateless entity

section 239

subject to Pillar Two IIR tax

section 128(7)

substance based income exclusion

section 195

tax currency

section 144(5)

tax expense

section 259

tax expense amount

section 138(2)

tax transparent (in relation to an entity)

section 238

taxable income

section 144(5)

third currency

section 144(5)

total deferred tax adjustment amount

section 182

underlying profits

section 134

underlying profits accounts

section 136

UK GAAP

section 250(2)

UK REIT

section 259

ultimate parent

section 126

uncertain tax position

section 259