TIOPA 2010 definition

TIOPA 2010 means the Taxation (International and Other Provisions) Act 2010,
TIOPA 2010 means the Taxation (International and Other Provisions) Xxx 0000;
TIOPA 2010 means the Taxation (International and Other Provisions)

Examples of TIOPA 2010 in a sentence

  • Schedule 8 contains provision relating to Part 10 of TIOPA 2010 (corporate interest restriction).

  • Corporate Shareholders resident in the UK should note the provisions of Part 9A of TIOPA 2010.

  • Under TIOPA 2010, any gain arising on the sale, disposal or redemption of shares in an offshore fund (or on conversion from one fund to another within an umbrella fund) held by persons who are resident in the United Kingdom for tax purposes will be taxed at the time of such sale, disposal, redemption or conversion as income and not as a capital gain.

  • If, for any year during the APA term, the Taxpayer does not comply with the terms and conditions of this APA, or the Critical Assumptions (as defined in Clause 6 below) cease to be valid, HMRC may (subject to clause 9 below) revoke this APA and S.221 TIOPA 2010 shall apply.

  • Each class within a sub-fund is treated as a separate "offshore fund" for the purposes of the UK offshore funds tax regime in accordance with Part 8 of the Taxation (International and Other Provisions) Act 2010 ("TIOPA 2010").


More Definitions of TIOPA 2010

TIOPA 2010 means the UK Taxation (International and Other Provisions) Xxx 0000;
TIOPA 2010 means the Taxation (International and Other Provisions) Act 2010 in the United Kingdom. “Tool Use Agreements” has the definition set forth in Section 6.5(b).
TIOPA 2010 has the meaning given to that term in Part 1 of Schedule 8;
TIOPA 2010 means the Taxation (International and Other Provisions) Act 2010. “TMA 1970” means the Taxes Management Act 1970.
TIOPA 2010 means the Taxation (International and Other Provisions) Xxx 0000 in the United Kingdom. “Tool Use Agreements” has the definition set forth in Section 6.5(b). “ToolCo UK” has the meaning set forth in Section 6.5(b). “ToolCo US” has the meaning set forth in Section 6.5(b). “Tools” means permanent tools such as dies, jigs, fixtures, molds, patterns, gauges and the like designed and acquired for production of Corporate Common Components. “Transaction Documents” means this Agreement and the Ancillary Agreements. “Transactions” means the transactions contemplated under this Agreement and the Ancillary Agreements. “Transfer Pricing Adjustment” means the computation of profits or losses for Tax purposes in relation to any transaction or series of transactions on a basis which substitutes arm’s length terms for the actual terms agreed. “Transfer Pricing Rules” means the rules set out in part 4 of TIOPA 2010 and related legislation and any rules in any jurisdiction outside the United Kingdom having the same or similar effect. “Transfer Taxes” has the meaning set forth to it in Section 8.1. “Transferred Assets” means the Belgian Transferred Assets and the Swiss Transferred Assets. “Transferred Derivatives” means any Derivative Transaction primarily related to a Xxxxx that has been entered into by AmeriCredit Financial Services, Inc. (including any “third leg”
TIOPA 2010 means the Taxation (International and Other Provisions) Xxx 0000; "TMA 1970" means the Taxes Management Xxx 0000; "Transaction Document" means any of this agreement, the Tax Deed and any other document entered into on or within 30 days after the date of this agreement in connection with it; "UK GAAP" means accounting principles, standards and practices generally accepted from time to time in the United Kingdom and approved by the United Kingdom Financial Reporting Council; "VAT" means Value Added Tax chargeable under the VATA or under any legislation replacing it or under any legislation which the VATA replaced and further means Value Added Tax at the rate in force when the relevant supply is made and any tax of a
TIOPA 2010 means the Taxation (International and Other Provisions)Act 2010;“TMA 1970” means the Taxes Management Act 1970; “TPDA 1979” means the Tobacco Products Duty Act 1979; “VATA 1994” means the Value Added Tax Act 1994;“VERA 1994” means the Vehicle Excise and Registration Act 1994.(2) In this Act—“FA”, followed by a year, means the Finance Act of that year;“F(No.2)A”, followed by a year, means the Finance (No.2) Act of that year.