[259NF Definitions]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[Definitions]

[259NF Ìý¶Ù±ð´Ú¾±²Ô¾±³Ù¾±´Ç²Ô²õ±Õ

[In this Part—

“arrangement†includes any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable);

“CFC†and “CFC charge†have the meaning given by section 259B(4);

“the Commissioners†means the Commissioners for Her Majesty's Revenue and Customs;

“control group†has the meaning given by section 259NB;

“financial instrument†has the meaning given by section 259N;

“foreign CFC†and “foreign CFC charge†have the meaning given by section 259B(4);

“hybrid entity†has the meaning given by section 259BE;

“i²Ô±¹±ð²õ³Ù´Ç°ùâ€,

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