114 Other defined terms in Part 3
Finance Act 2015 (2015 c 11) | Legislation

114  Other defined terms in Part 3

(1)     In this Part—

“allowable expenses” means expenses of a kind in respect of which a deduction would be allowed for corporation tax purposes;

“the avoided PE” has the same meaning as in section 86;

“company” has the same meaning as in the Corporation Tax Acts (see section 1121 of CTA 2010);

“connected” is to be read in accordance with sections 1122 and 1123 of CTA 2010;

“designated HMRC officer” means an officer of Revenue

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