Link Report

“qualifying entity” has the meaning assigned to it in section 111AAB;

(4) For the purposes of this Chapter a reference to ‘fiscal year’ shall be construed as including a reference to an accounting period in respect of an entity to which section 111AAB(1)(c) applies.

“relevant parent entity” has the meaning assigned to in section 111AAH;

“relevant UTPR entity” has the meaning assigned to it in section 111AAH;

“notification of filer” has the meaning assigned to it in section 111AAI;

“top-up tax information return” has the meaning assigned to it in section 111AAI;

“IIR return” has the meaning assigned to it in section 111AAJ;

“UTPR return” has the meaning assigned to it in section 111AAK;

“UTPR group” shall be construed in accordance with section 111AAL;

“UTPR group filer” has the meaning assigned to it in section 111AAL;

“QDTT return” has the meaning assigned to it in section 111AAN;

“QDTT group” has the meaning assigned to it in section 111AAO;

“QDTT group filer” has the meaning assigned to it in section 111AAO;

“Revenue assessment” has the meaning assigned to it in section 111AAU;

“electronic means” has the same meaning as it has in section 917EA;