Section 18S — Corporation Tax Act 2009: Other interpretation

Other interpretation 18S In this Chapter— “ company tax return ” has the same meaning as in Schedule 18 to FA 1998 (see paragraph 3(1)); “ double taxation arrangements ” means arrangements that have effect under section 2(1) of TIOPA 2010; “ the OECD model ” means the Model Tax Convention on Income and on Capital approved by the OECD Council on 18 November 2025 as it may be amended or replaced from time to time ; “ small company ” means a micro or small enterprise, as defined in the Annex to Commission Recommendation 2003/361/ EC of 6 May 2003.