INTM550500 - Hybrids: definition of key terms: contents

  1. INTM550510
    Arrangements within the scope of Part 6A
  2. INTM550520
    Meaning of tax
  3. INTM550530
    Equivalent provision under the law of a territory outside the United Kingdom
  4. INTM550540
    Payment and quasi-payment, securitisation companies
  5. INTM550550
    Payer and payee
  6. INTM550560
    Ordinary income
  7. INTM550570
    Ordinary income of controlled foreign companies
  8. INTM550580
    Hybrid entities, residence, investors and investor jurisdiction
  9. INTM550590
    Permanent establishment
  10. INTM550600
    Financial instruments and relevant investment funds
  11. INTM550610
    Control groups and related persons
  12. INTM550620
    50% investment and 25% investment
  13. INTM550630
    Partnership and partnership members
  14. INTM550640
    Reasonable to suppose
  15. INTM550650
    Structured arrangements
  16. INTM550660
    Summary