CTA 2009 means the Corporation Tax Xxx 0000;
CTA 2010 means the Corporation Tax Xxx 0000;
ITEPA 2003 means the Income Tax (Earnings and Pensions) Act 2003;
UK CRR means Regulation (EU) No. 575/2013 on prudential requirements for credit institutions and investment firms of the European Parliament and of the Council of 26 June 2013, as amended or supplemented, as it forms part of domestic law in the UK by virtue of the EUWA.
UK Treaty State means a jurisdiction having a double taxation agreement (a “UK Treaty”) with the United Kingdom which makes provision for full exemption from tax imposed by the United Kingdom on interest.
UK Treaty Lender means a Lender which:
VATA 1994 means the Value Added Tax Xxx 0000;
CA 2006 means the Companies Act 2006;
Australian Tax Act means the Income Tax Assessment Act 1936 (Cth) (Australia) or the Income Tax Assessment Act 1997 (Cth) (Australia), as applicable.
Treaty on European Union means the Treaty of Rome of March 25, 1957, as amended by the Single Xxxxxxxx Xxx 0000 and the Maastricht Treaty (which was signed at Maastricht on February 1, 1992 and came into force on November 1, 1993), as amended from time to time.
TCGA 1992 means the Taxation of Chargeable Gains Xxx 0000;
VATA means the Value Added Tax Xxx 0000;
U.S. Tax Code means the United States Internal Revenue Code of 1986, as amended.
ITEPA means the Income Tax (Earnings and Pensions) Act 2003.
Treaty Lender means a Lender which:
TCGA means the Taxation of Chargeable Gains Xxx 0000;
EC Treaty means the Treaty on the Functioning of the European Union (signed in Rome on 25 March 1957), as amended by the Treaty on European Union (signed in Maastricht on 7 February 1992) and as amended by the Treaty of Amsterdam (signed in Amsterdam on 2 October 1997), as further amended from time to time;
UK Tax Deduction means a deduction or withholding for, or on account of, Tax imposed by the United Kingdom from a payment under a Loan Document, other than a FATCA Deduction.
Canadian Tax Act means the Income Tax Act (Canada), as amended.
Australian Government rebate means the private health insurance rebate that helps reduce the cost of health insurance. The rebate you are entitled to depends on your income and age and is indexed annually by the Australian Government.
HMRC DT Treaty Passport scheme means the Board of H.M. Revenue and Customs Double Taxation Treaty Passport scheme.
Treaty State means a jurisdiction having a double taxation agreement (a “Treaty”) with the United Kingdom which makes provision for full exemption from tax imposed by the United Kingdom on interest.
UK GDPR means the GDPR, as transposed into United Kingdom national law by operation of section 3 of the European Union (Withdrawal) Act 2018 and as amended by the Data Protection, Privacy and Electronic Communications (Amendments etc.) (EU Exit) Regulations 2019.
Income Tax Act means the Income Tax Act (Canada), as amended from time to time;
Foreign Government Scheme or Arrangement has the meaning specified in Section 5.12(d).
UK Qualifying Lender means a Lender which is beneficially entitled to interest payable to that Lender in respect of an advance under a Loan Document and is: