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Contents

Legislation
Taxation (International and Other Provisions) Act 2010
  • Introduction
  • Part 1 Overview
  • Part 2 Double taxation relief
  • Part 3 Double taxation relief for special withholding tax
  • Part 4 Transfer pricing
  • Part 4A Assessment of unassessed transfer pricing profits
  • Part 5 Advance pricing agreements
  • Part 6 Tax arbitrage
  • PART 6A Hybrid and other mismatches
  • Part 7 Tax treatment of financing costs and income
  • Part 8 Offshore funds ETC
  • Part 9 Amendments to relocate provisions of tax legislation
  • PART 9A Controlled foreign companies
  • Part 10 Corporate interest restriction
  • Part 11 General provisions
  • Schedule A1 Assessment of unassessed transfer pricing profits: partnerships and Lloyd’s syndicates
  • SCHEDULE 1 Oil activities: new Chapter 16A of Part 2 of ITTOIA 2005
  • SCHEDULE 2 Alternative finance arrangements
  • SCHEDULE 3 Leasing arrangements: finance leases and loans
  • SCHEDULE 4 Sale and lease-back etc: new Part 12A of ITA 2007
  • SCHEDULE 5 Factoring of income etc: new Chapters 5B and 5C of Part 13 of ITA 2007
  • SCHEDULE 6 UK Representatives of non-UK residents
  • SCHEDULE 7 Miscellaneous relocations
  • SCHEDULE 7A Interest restriction returns
  • SCHEDULE 8 Minor and consequential amendments
  • SCHEDULE 9 Transitionals and savings etc
  • SCHEDULE 10 Repeals and revocations
  • SCHEDULE 11 Index of defined expressions used in Parts 2 to 8
  1. UK legislation
  2. Taxation (International and Other Provisions) Act 2010

Taxation (International and Other Provisions) Act 2010

From legislation.gov.uk

An Act to restate, with minor changes, certain enactments relating to tax; to make provision for purposes connected with the restatement of enactments by other tax law rewrite Acts; and for connected purposes.

[18th March 2010]

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Begin readingSection 1 Overview of Act
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