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