Accounting period, meaning

Apllication of other enactments

Arrangement, meaning

Calculation

Generally

Non-Uk avoiding a UK taxable presence

Only tax avoidance condition is met

Profits by reference to the actual provision

Profits by reference to the relevant alternative provision

Reference to the actual provision

Reference to the relevant alternative provision

Where no taxable diverted profits arise

Charge to DPT

Charge to tax

Commencement and transitional provision

Compliance and administration

Corresponding accounting period

Excepted loan relationship outcome, definition

Generally

Ignored for tax purposes

Information and inspection powers etc

Interaction with other taxes – DPT ignored for tax purposes

Involvement of entities or transactions lacking economic substance

Non-UK company

UK company

Other defined terms

Permanent establishment

Rate of tax for ring fence profits

Series of transactions

Tax credits against DPT for corporation tax paid

Transaction, meaning

Transfer pricing

Treatment of a person who is a member of a partnership