UK Tax Act definition

UK Tax Act means, collectively, the United Kingdom Income Tax Xxx 0000 (the “2007 Tax Act”) and Corporation Tax Xxx 0000 (the “2010 Tax Act”), each as amended from time to time, or any successor statutes, together with all regulations and interpretations thereof or thereunder by the United Kingdom Inland Revenue (or any successor).
Sample 1Sample 2Sample 3
UK Tax Act means the United Kingdom Income and Corporation Taxes Act of 1988, as amended from time to time, or any successor statute, together with all regulations and interpretations thereof or thereunder by the United Kingdom Inland Revenue (or any successor).
Sample 1Sample 2Sample 3

Examples of UK Tax Act in a sentence

  • The evaluation of the venture tax relief offered to investors in the United Kingdom is used in Chapter 5 as the basis for the comparison of the South African tax relief provided as per section 12J of the Act and sections 156 to 332 of the UK Tax Act.

  • Ibid at 818.In the absence of a GAAR in the UK Tax Act, the UK IFA Report outlines the application of specific anti-tax avoidance provisions of the UK Tax Act to counter DTA abuse.75 Of particular interest is the application of the UK CFC rules in cases where a UK resident sets up a foreign intermediary company in a country which has a DTA with the UK, which protects the income of such intermediary from UK tax.

  • Significant Accounting Policies – continued k) Current and Deferred Income Tax – continued The carrying amount of any deferred tax assets is reviewed at each balance sheet date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

  • The venture capital tax relief available to investors in the United Kingdom in terms of sections156 to 332 of the United Kingdom Income Tax Act (c.3 of 2007) (the UK Tax Act) are considered in Chapter 4.

Related to UK Tax Act

  • Tax Act means the Income Tax Act (Canada).

  • Australian Tax Act means the Income Tax Assessment Act 1936 (Cth) (Australia) or the Income Tax Assessment Act 1997 (Cth) (Australia), as applicable.

  • Canadian Tax Act means the Income Tax Act (Canada), as amended.

  • Income Tax Act means the Income Tax Act, 1962 (Act No. 58 of 1962);

  • U.S. Tax Code means the United States Internal Revenue Code of 1986, as amended.

  • Excise Tax Act means the Excise Tax Act (Canada);

  • 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.

  • Swiss Withholding Tax Act means the Swiss Federal Act on Withholding Tax of 13 October 1965 (Bundesgesetz über die Verrechnungssteuer), together with the related ordinances, regulations and guidelines, all as amended and applicable from time to time.

  • UK Bribery Act means the United Kingdom Xxxxxxx Xxx 0000.

  • Integrated Goods and Services Tax Act means the Integrated Goods and Services Tax Act, 2017;

  • Goods and Services Tax (Compensation to States) Act means the Goods and Services Tax (Compensation to States) Act, 2017;

  • Applicable Tax Law means any foreign, federal, state or local tax law, statute, regulation, rule, code or ordinance enacted, adopted, issued or promulgated by any Governmental Body or common law that apply to any party hereto, this Agreement or the activities contemplated hereby, as applicable.

  • Tax Code means the Internal Revenue Code of 1986, as amended.

  • foreign tax means any Foreign Income Taxes or Foreign Other Taxes.

  • United States Tax Person A citizen or resident of the United States, a corporation, partnership or other entity created or organized in, or under the laws of, the United States, any State thereof or the District of Columbia, an estate whose income from sources without the United States is includible in gross income for United States federal income tax purposes regardless of its source or a trust if a court within the United States is able to exercise primary supervision over the administration of the trust and one or more United States Tax Persons have the authority to control all substantial decisions of the trust, all within the meaning of Section 7701(a)(30) of the Code (or, to the extent provided in the applicable Treasury Regulations, certain trusts in existence on August 20, 1996 that have elected to be treated as United States Tax Persons).

  • VATA means the Value Added Tax Xxx 0000;

  • Tax Ordinance means the Israeli Income Tax Ordinance [New Version], 1961, as amended.

  • Foreign Income Tax means any Tax imposed by any foreign country or any possession of the United States, or by any political subdivision of any foreign country or United States possession, which is an income tax as defined in Treasury Regulation Section 1.901-2, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • Foreign Corrupt Practices Act means the Foreign Corrupt Practices Act of the United States, 15 U.S.C. Sections 78a, 78m, 78dd-1, 78dd-2, 78dd-3, and 78ff, as amended, if applicable, or any similar law of the jurisdiction where the Property is located or where the Company or any of its Subsidiaries transacts business or any other jurisdiction, if applicable.

  • Bribery Act means the Bribery Act 2010 and any subordinate legislation made under that Act from time to time together with any guidance or codes of practice issued by the relevant government department concerning this legislation;

  • VAT Act means the Value Added Tax Act, No 89 of 1991, as may be amended from time to time.

  • IBC Code means the 1998 Edition of the International Code for the Construction and Equipment of Ships Carrying Dangerous Chemicals in Bulk published by the International Maritime Organization;

  • UK means the United Kingdom of Great Britain and Northern Ireland.

  • Non-United States Tax Person Any Person other than a United States Tax Person.

  • Goods and Services Tax (GST) shall mean any tax payable on the supply of goods, services or other things in accordance with the provisions of GST Law.

  • UK 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.