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2010 c. 8

Taxation (International and Other Provisions) Act 2010 (2010 c. 8)

Act · In force · Enacted 2010-03-18 · 1,461 sections

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.

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This instrument is too large to display on one page. It is divided into the parts below; open a part to read its sections, each of which links to its full text.

Part 1 — Overviews 1 · 1 sectionPart 2 — Double taxation reliefs 2–s 134 · 143 sectionsCHAPTER 1 — Double taxation arrangements and unilateral relief arrangementss 2–s 17 · 16 sections
Double taxation arrangementss 2–s 7 · 6 sections
Unilateral relief arrangementss 8–s 17 · 10 sections
CHAPTER 2 — Double taxation relief by way of credits 18–s 104 · 93 sections
Effect to be given to credit for foreign tax allowed against UK taxs 18–s 20 · 3 sections
Interpretation of Chapters 21 · 1 section
Credits where same income charged to income tax in more than one tax years 22–s 24 · 3 sections
Cases in which credit not alloweds 25–s 27 · 3 sections
Exceptions to requirement to be UK residents 28–s 30 · 3 sections
Calculating income or gains in respect of which credit is alloweds 31–s 32 · 2 sections
Limits on credit: general ruless 33–s 35 · 3 sections
Limit on, and reduction of, credit against income taxs 36–s 39 · 4 sections
Limit on credit against capital gains taxs 40 · 1 section
Limit on total credit against income tax and capital gains taxs 41 · 1 section
Limit on credit against corporation taxs 42–s 49B · 10 sections
Calculating tax for purposes of section 42(2)s 50–s 51 · 2 sections
Allocation of deductions etc to profits for purposes of section 42s 52–s 56 · 5 sections
Taking account of foreign tax underlying dividendss 57–s 62 · 6 sections
Taking account of tax underlying dividends that is not foreign taxs 63 · 1 section
Tax underlying dividend treated as underlying tax paid by dividend's recipients 64–s 66 · 3 sections
Tax underlying dividends: restriction of relief, and particular casess 67–s 71 · 5 sections
Adjustment of foreign tax on profits of overseas permanent establishments 71A–s 71B · 2 sections
Unrelieved foreign tax on profits of overseas permanent establishments 72–s 78 · 7 sections
Action after adjustment of amount payable by way of UK or foreign taxs 79–s 80 · 2 sections
Schemes and arrangements designed to increase relief: anti-avoidances 81–s 95 · 16 sections
Insurance companiess 96–s 104 · 10 sections
CHAPTER 3 — Miscellaneous provisionss 105–s 134 · 34 sections
Application of Part for capital gains tax purposess 105–s 106 · 2 sections
When foreign tax disregarded in applying Part for corporation tax purposess 107–s 110 · 4 sections
Special rules for discretionary trustss 111 · 1 section
Deduction for foreign tax where no credit alloweds 112–s 115 · 4 sections
European cross-border transfers of businesss 116–s 117 · 2 sections
European cross-border mergerss 118–s 119 · 2 sections
Transparent entities involved in cross-border transfers and mergerss 120–s 121 · 2 sections
Cross-border transfers and mergers: chargeable gainss 122 · 1 section
Interpretation of sections related to the Mergers Directives 123 · 1 section
Cases about being taxed otherwise than in accordance with double taxation arrangementss 124–s 125 · 2 sections
The Arbitration Conventions 126–s 128 · 3 sections
International dispute-resolution instruments and agreementss 128A–s 128C · 3 sections
Disclosure of informations 129 · 1 section
Interpretation of double taxation arrangementss 130–s 133 · 5 sections
Assessmentss 134 · 1 section
Part 3 — Double taxation relief for special withholding taxs 135–s 145 · 11 sections
Introductorys 135–s 136 · 2 sections
Credit etc for special withholding taxs 137–s 141 · 5 sections
Calculation of income or gain on remittance basis where special withholding tax levieds 142–s 143 · 2 sections
Certificates to avoid levy of special withholding taxs 144–s 145 · 2 sections
Part 4 — Transfer pricings 146–s 217 · 77 sectionsCHAPTER 1 — Basic transfer-pricing rules 146–s 148 · 3 sectionsCHAPTER 2 — Key interpretative provisionss 149–s 164 · 16 sections
Meaning of certain expressions that first appear in section 147s 149–s 156 · 8 sections
“Direct participation” in management, control or capital of a persons 157 · 1 section
“Indirect participation” in management, control or capital of a persons 158–s 163 · 6 sections
Application of OECD principless 164 · 1 section
CHAPTER 3 — Exemptions from basic rules 165–s 173 · 10 sectionsCHAPTER 4 — Position, if only one affected person potentially advantaged, of other affected persons 174–s 190 · 19 sections
Claim by affected person who is not advantageds 174–s 178 · 6 sections
Claims: special casess 179–s 180 · 2 sections
Alternative way of claiming if a security is involveds 181–s 184 · 4 sections
Notification to persons who may be disadvantageds 185–s 186 · 2 sections
Treatment of interest where claim mades 187 · 1 section
Treatment of interest where claim prevented by section 174As 187A · 1 section
Adjustment of double taxation relief where claim mades 188–s 189 · 2 sections
Interpretation of Chapters 190 · 1 section
CHAPTER 5 — Position of guarantor of affected person's liabilities under a security issued by the persons 191–s 194 · 5 sectionsCHAPTER 6 — Balancing paymentss 195–s 204 · 10 sectionsCHAPTER 7 — Oil-related ring-fence tradess 205–s 206A · 3 sectionsCHAPTER 8 — Supplementary provisions and interpretation of Parts 207–s 217 · 11 sections
Unit trustss 207 · 1 section
Determinations requiring Commissioners' sanctions 208–s 211 · 4 sections
Appealss 212 · 1 section
Effect of Part on capital allowances and chargeable gainss 213–s 214 · 2 sections
Adjustmentss 215 · 1 section
Definitionss 216–s 217 · 2 sections
Part 5 — Advance pricing agreementss 218–s 230 · 13 sectionsPart 6 — Tax arbitrages 231–s 259 · 29 sections
Introductions 231 · 1 section
Deduction noticess 232–s 235 · 4 sections
Deduction schemess 236–s 242 · 7 sections
Consequences of deduction noticess 243–s 248 · 6 sections
Receipt noticess 249–s 254 · 6 sections
General provisions about deduction notices and receipt noticess 255–s 257 · 3 sections
Interpretations 258–s 259 · 2 sections
PART 6A — Hybrid and other mismatchess 259A–s 259NEF · 90 sectionsCHAPTER 1 — Introductions 259A · 1 sectionCHAPTER 2 — Key definitionss 259B · 1 section
Meaning of “tax”s 259B · 1 section
CHAPTER 3 — Hybrid and other mismatches from financial instrumentss 259C · 1 section
Introductions 259C · 1 section
CHAPTER 4 — Hybrid transfer deduction/non-inclusion mismatchess 259D · 1 section
Introductions 259D · 1 section
CHAPTER 5 — Hybrid payer deduction/non-inclusion mismatchess 259E · 1 section
Introductions 259E · 1 section
CHAPTER 6 — Deduction/non-inclusion mismatches relating to transfers by permanent establishmentss 259F · 1 section
Introductions 259F · 1 section
CHAPTER 7 — Hybrid payee deduction/non-inclusion mismatchess 259G · 1 section
Introductions 259G · 1 section
CHAPTER 8 — Multinational payee deduction/non-inclusion mismatchess 259H · 1 section
Introductions 259H · 1 section
CHAPTER 9 — Hybrid entity double deduction mismatchess 259I · 1 section
Introductions 259I · 1 section
CHAPTER 10 — Dual territory double deduction casess 259J · 1 section
Introductions 259J · 1 section
CHAPTER 11 — Imported mismatchess 259K · 1 section
Introductions 259K · 1 section
CHAPTER 12 — Adjustments in light of subsequent events etcs 259L · 1 sectionCHAPTER 13 — Anti-avoidances 259M · 1 sectionCHAPTER 14 — Interpretations 259N · 1 section
Financial instrumentss 259N · 1 section
CHAPTER 2 — Key definitionss 259BA–s 259BF · 6 sections
Equivalent provision to this Part under foreign laws 259BA · 1 section
Payments and quasi-payments etcs 259BB · 1 section
Ordinary incomes 259BC–s 259BD · 2 sections
Hybrid entity etcs 259BE · 1 section
Permanent establishmentss 259BF · 1 section
CHAPTER 3 — Hybrid and other mismatches from financial instrumentss 259CA–s 259CE · 5 sections
Application of Chapters 259CA–s 259CC · 3 sections
Counteractions 259CD–s 259CE · 2 sections
CHAPTER 4 — Hybrid transfer deduction/non-inclusion mismatchess 259DA–s 259DG · 7 sections
Application of Chapters 259DA–s 259DE · 5 sections
Counteractions 259DF–s 259DG · 2 sections
CHAPTER 5 — Hybrid payer deduction/non-inclusion mismatchess 259EA–s 259ED · 4 sections
Application of Chapters 259EA–s 259EB · 2 sections
Counteractions 259EC–s 259ED · 2 sections
CHAPTER 6 — Deduction/non-inclusion mismatches relating to transfers by permanent establishmentss 259FA–s 259FC · 3 sections
Application of Chapters 259FA · 1 section
Counteractions 259FB–s 259FC · 2 sections
CHAPTER 7 — Hybrid payee deduction/non-inclusion mismatchess 259GA–s 259GE · 5 sections
Application of Chapters 259GA–s 259GB · 2 sections
Counteractions 259GC–s 259GE · 3 sections
CHAPTER 8 — Multinational payee deduction/non-inclusion mismatchess 259HA–s 259HC · 3 sections
Application of Chapters 259HA–s 259HB · 2 sections
Counteractions 259HC · 1 section
CHAPTER 9 — Hybrid entity double deduction mismatchess 259IA–s 259ID · 4 sections
Application of Chapters 259IA · 1 section
Counteractions 259IB–s 259ID · 3 sections
CHAPTER 10 — Dual territory double deduction casess 259JA–s 259JE · 5 sections
Application of Chapters 259JA · 1 section
Counteractions 259JB–s 259JE · 4 sections
CHAPTER 11 — Imported mismatchess 259KA–s 259KF · 6 sections
Application of Chapters 259KA–s 259KB · 2 sections
Counteractions 259KC–s 259KF · 4 sections
CHAPTER 12 — Adjustments in light of subsequent events etcs 259LA–s 259LB · 2 sections
CHAPTER 13A — Special provision concerning transparent fundss 259MA–s 259MD · 4 sections
CHAPTER 14 — Interpretations 259NA–s 259NF · 6 sections
Relevant investment fundss 259NA · 1 section
Control groups and related personss 259NB–s 259ND · 3 sections
Partnershipss 259NE · 1 section
Definitionss 259NF · 1 section
CHAPTER 12A — Allocation of dual inclusion income within groups 259ZM · 1 section
Introductions 259ZM · 1 section
CHAPTER 9 — Hybrid entity double deduction mismatchess 259ICA · 1 section
Counteractions 259ICA · 1 section
CHAPTER 12A — Allocation of dual inclusion income within groups 259ZMA–s 259ZMF · 6 sections
Application of Chapters 259ZMA · 1 section
Allocation of DII surpluss 259ZMB–s 259ZMD · 3 sections
Groupss 259ZME · 1 section
“Dual inclusion income” and “counteraction amount”s 259ZMF · 1 section
CHAPTER 14 — Interpretations 259NDA–s 259NEF · 8 sections
Qualifying institutional investors etcs 259NDA · 1 section
Securitisation companiess 259NEZA · 1 section
Prioritys 259NEA · 1 section
Relevant debt relief circumstancess 259NEB–s 259NEF · 5 sections
Part 7 — Tax treatment of financing costs and incomes 260–s 353AA · 115 sectionsCHAPTER 1 — Introductions 260 · 1 sectionCHAPTER 2 — Application of Parts 261–s 273A · 15 sectionsCHAPTER 3 — Disallowance of deductionss 274–s 285 · 15 sectionsCHAPTER 4 — Exemption of financing incomes 286–s 298A · 14 sectionsCHAPTER 5 — Intra-group financing income where payer denied deductions 299–s 305 · 7 sectionsCHAPTER 6 — Tax avoidances 305A–s 312 · 8 sectionsCHAPTER 7 — “Financing expense amount” and “financing income amount”s 313–s 328 · 19 sectionsCHAPTER 8 — “Tested expense amount” and “tested income amount”s 329–s 331ZA · 5 sectionsCHAPTER 9 — “Available amount”s 332–s 336A · 10 sectionsCHAPTER 10 — Other interpretative and supplementary provisionss 337–s 353AA · 21 sectionsPart 8 — Offshore funds ETCs 354–s 363A · 11 sections
Tax treatment of participants in offshore fundss 354–s 359 · 6 sections
Supplementarys 360–s 363A · 5 sections
Part 9 — Amendments to relocate provisions of tax legislations 364–s 371 · 8 sectionsPART 9A — Controlled foreign companiess 371AA–s 371VIA · 141 sectionsChapter 1 — Overviews 371AA · 1 sectionChapter 2 — The CFC charges 371BA–s 371BI · 9 sectionsChapter 3 — The CFC charge gateway: determining which (if any) of Chapters 4 to 8 appliess 371CA–s 371CG · 7 sectionsChapter 4 — The CFC charge gateway: profits attributable to UK activitiess 371DA–s 371DL · 12 sectionsChapter 5 — The CFC charge gateway: non-trading finance profitss 371EA–s 371EE · 5 sectionsChapter 6 — The CFC charge gateway: trading finance profitss 371FA–s 371FE · 5 sectionsChapter 7 — The CFC charge gateway: captive insurance businesss 371GA · 1 sectionChapter 8 — The CFC charge gateway: solo consolidations 371HA · 1 sectionChapter 9 — Exemptions for profits from qualifying loan relationshipss 371IA–s 371IJ · 10 sectionsChapter 10 — The exempt period exemptions 371JA–s 371JG · 7 sectionsChapter 11 — The excluded territories exemptions 371KA–s 371KJ · 10 sectionsChapter 12 — The low profits exemptions 371LA–s 371LC · 3 sectionsChapter 13 — The low profit margin exemptions 371MA–s 371MC · 3 sectionsChapter 14 — The tax exemptions 371NA–s 371NE · 5 sectionsChapter 15 — Relevant interests in a CFCs 371OA–s 371OE · 5 sections
Introductions 371OA–s 371OB · 2 sections
What is a “relevant interest” in a CFC?s 371OC–s 371OE · 3 sections
Chapter 16 — Creditable tax of a CFCs 371PA · 1 sectionChapter 17 — Apportionment of a CFC's chargeable profits and creditable taxs 371QA–s 371QG · 7 sections
Introductions 371QA–s 371QB · 2 sections
How are the apportionments to be made?s 371QC–s 371QG · 5 sections
Chapter 18 — Control etcs 371RA–s 371RG · 7 sectionsChapter 19 — Assumed taxable total profits, assumed total profits and the corporation tax assumptionss 371SA–s 371SR · 18 sections
Overviews 371SA · 1 section
“Assumed taxable total profits” and “assumed total profits”s 371SB · 1 section
“The corporation tax assumptions”s 371SC–s 371SR · 16 sections
Chapter 20 — Residence of CFCss 371TA–s 371TC · 3 sectionsChapter 21 — Managements 371UA–s 371UF · 6 sectionsChapter 22 — Supplementary provisions 371VA–s 371VJ · 10 sections
Chapter 3 — The CFC charge gateway: determining which (if any) of Chapters 4 to 8 appliess 371CEA · 1 section
Chapter 19 — Assumed taxable total profits, assumed total profits and the corporation tax assumptionss 371SKA–s 371SLA · 2 sections
“The corporation tax assumptions”s 371SKA–s 371SLA · 2 sections
Chapter 21 — Managements 371UBA · 1 section
Chapter 22 — Supplementary provisions 371VIA · 1 section
Part 10 — Corporate interest restrictions 372–s 498 · 133 sectionsCHAPTER 1 — Introductions 372–s 374 · 3 sectionsCHAPTER 2 — Disallowance and reactivation of tax-interest expense amountss 375–s 381 · 7 sectionsCHAPTER 3 — Tax-interest amountss 382–s 391A · 11 sections
Tax-interest expense and income amounts: basic ruless 382–s 387 · 6 sections
Double taxation reliefs 388 · 1 section
Net tax-interest expenses 389–s 390 · 2 sections
Interpretations 391–s 391A · 2 sections
CHAPTER 4 — Interest capacitys 392–s 395A · 5 sectionsCHAPTER 5 — Interest allowances 396–s 404 · 10 sections
Interest allowances 396–s 400A · 6 sections
Effect of group ratio (blended) elections 401–s 404 · 4 sections
CHAPTER 6 — Tax-EBITDAs 405–s 409 · 5 sectionsCHAPTER 7 — Group-interest and group-EBITDAs 410–s 431 · 23 sections
Group-interests 410–s 415 · 6 sections
Group- EBITDAs 416–s 419 · 4 sections
Treatment of derivative contracts in financial statements of worldwide groups 420–s 421 · 2 sections
Effect of group- EBITDA (chargeable gains) elections 422 · 1 section
Effect of interest allowance (alternative calculation) elections 423–s 426 · 5 sections
Effect of interest allowance (non-consolidated investment) elections 427–s 429 · 3 sections
Effect of interest allowance (consolidated partnerships) elections 430 · 1 section
Interpretations 431 · 1 section
CHAPTER 8 — Public infrastructures 432–s 449 · 19 sections
Overviews 432 · 1 section
Key conceptss 433–s 437 · 5 sections
Exemption and related provisions 438–s 443 · 7 sections
Supplementarys 444–s 449 · 6 sections
CHAPTER 9 — Cases involving particular types of company or businesss 450–s 460 · 12 sections
Banking companiess 450 · 1 section
Oil and gass 451 · 1 section
REITss 452 · 1 section
Insurance companies etcs 453–s 454 · 2 sections
Investment managerss 454A · 1 section
Shipping companiess 455 · 1 section
Fair value accountings 456–s 457 · 2 sections
Exemption for tax-interest expense or income amountss 458–s 459 · 2 sections
Leasess 460 · 1 section
CHAPTER 10 — Anti-avoidances 461 · 1 sectionCHAPTER 11 — Interpretation etcs 462–s 498 · 37 sections
Related partiess 462–s 472 · 11 sections
Determining the worldwide groups 473–s 478 · 6 sections
Financial statements and periods of accounts 479–s 489 · 11 sections
Other definitionss 490–s 494 · 5 sections
Regulationss 495–s 498 · 4 sections
Part 11 — General provisionss 499–s 507 · 9 sections
Subordinate legislations 499 · 1 section
Interpretations 500 · 1 section
Final provisionss 501–s 507 · 7 sections
SchedulesSch 1 para 1–Sch 9 para 45 · 680 sections
SCHEDULE 1 — Oil activities: new Chapter 16A of Part 2 of ITTOIA 2005Sch 1 para 1–Sch 1 para 2 · 2 sectionsSCHEDULE 2 — Alternative finance arrangementsSch 2 para 1–Sch 2 para 55 · 55 sectionsPart 1 — New Part 10A of ITA 2007Sch 2 para 1–Sch 2 para 26 · 26 sectionsPart 2 — New Chapter 4 of Part 4 of TCGA 1992Sch 2 para 27–Sch 2 para 45 · 19 sectionsPart 3 — Other amendmentsSch 2 para 46–Sch 2 para 55 · 10 sections
Income and Corporation Taxes Act 1988 (c. 1)Sch 2 para 46–Sch 2 para 47 · 2 sections
Income Tax (Earnings and Pensions) Act 2003 (c. 1)Sch 2 para 48–Sch 2 para 49 · 2 sections
Income Tax Act 2007 (c. 3)Sch 2 para 50–Sch 2 para 55 · 6 sections
SCHEDULE 3 — Leasing arrangements: finance leases and loansSch 3 para 1–Sch 3 para 7 · 7 sectionsPart 1 — New Part 11A of ITA 2007Sch 3 para 1–Sch 3 para 5 · 5 sectionsPart 2 — New section 37A of TCGA 1992Sch 3 para 6–Sch 3 para 7 · 2 sectionsSCHEDULE 4 — Sale and lease-back etc: new Part 12A of ITA 2007Sch 4 para 1–Sch 4 para 5 · 5 sectionsSCHEDULE 5 — Factoring of income etc: new Chapters 5B and 5C of Part 13 of ITA 2007Sch 5 para 1–Sch 5 para 7 · 7 sectionsSCHEDULE 6 — UK Representatives of non-UK residentsSch 6 para 1–Sch 6 para 33 · 33 sectionsPart 1 — New Chapters 2B and 2C of Part 14 of ITA 2007Sch 6 para 1–Sch 6 para 23 · 23 sectionsPart 2 — New Part 7A of TCGA 1992Sch 6 para 24–Sch 6 para 33 · 10 sectionsSCHEDULE 7 — Miscellaneous relocationsSch 7 para 1–Sch 7 para 115 · 115 sectionsPart 1 — Relocation of section 38 of, and Schedule 15 to, FA 1973Sch 7 para 1–Sch 7 para 10 · 10 sections
Taxes Management Act 1970 (c. 9)Sch 7 para 1–Sch 7 para 5 · 5 sections
Finance Act 1973 (c. 51)Sch 7 para 6–Sch 7 para 8 · 3 sections
Oil Taxation Act 1975 (c. 22)Sch 7 para 9–Sch 7 para 10 · 2 sections
Part 2 — Relocation of section 24 of FA 1974Sch 7 para 11–Sch 7 para 16 · 6 sections
Taxes Management Act 1970 (c. 9)Sch 7 para 11–Sch 7 para 14 · 4 sections
Finance Act 1974 (c. 30)Sch 7 para 15–Sch 7 para 16 · 2 sections
Part 3 — Relocation of section 42 of ICTASch 7 para 17–Sch 7 para 24 · 8 sections
Taxes Management Act 1970 (c. 9)Sch 7 para 17–Sch 7 para 18 · 2 sections
Income and Corporation Taxes Act 1988 (c. 1)Sch 7 para 19–Sch 7 para 20 · 2 sections
Income Tax (Trading and Other Income) Act 2005 (c. 5)Sch 7 para 21–Sch 7 para 22 · 2 sections
Corporation Tax Act 2009 (c. 4)Sch 7 para 23–Sch 7 para 24 · 2 sections
Part 4 — Relocation of section 84A of ICTASch 7 para 25–Sch 7 para 29 · 5 sections
Income and Corporation Taxes Act 1988 (c. 1)Sch 7 para 25–Sch 7 para 26 · 2 sections
Income Tax (Trading and Other Income) Act 2005 (c. 5)Sch 7 para 27–Sch 7 para 29 · 3 sections
Part 5 — Relocation of section 152 of ICTASch 7 para 30–Sch 7 para 34 · 5 sections
Taxes Management Act 1970 (c. 9)Sch 7 para 30–Sch 7 para 32 · 3 sections
Income and Corporation Taxes Act 1988 (c. 1)Sch 7 para 33–Sch 7 para 34 · 2 sections
Part 6 — Relocation of section 337A(2) of ICTASch 7 para 35–Sch 7 para 39 · 5 sections
Income and Corporation Taxes Act 1988Sch 7 para 35–Sch 7 para 37 · 3 sections
Corporation Tax Act 2009 (c. 4)Sch 7 para 38–Sch 7 para 39 · 2 sections
Part 7 — Relocation of section 475 of ICTASch 7 para 40–Sch 7 para 43 · 4 sections
Income and Corporation Taxes Act 1988 (c. 1)Sch 7 para 40–Sch 7 para 41 · 2 sections
Income Tax (Trading and Other Income) Act 2005 (c. 5)Sch 7 para 42–Sch 7 para 43 · 2 sections
Part 8 — Relocation of section 700 of ICTASch 7 para 44–Sch 7 para 47 · 4 sections
Income and Corporation Taxes Act 1988 (c. 1)Sch 7 para 44–Sch 7 para 45 · 2 sections
Income Tax (Trading and Other Income) Act 2005 (c. 5)Sch 7 para 46–Sch 7 para 47 · 2 sections
Part 9 — Relocation of section 787 of ICTASch 7 para 48–Sch 7 para 52 · 5 sections
Income and Corporation Taxes Act 1988 (c. 1)Sch 7 para 48–Sch 7 para 49 · 2 sections
Income Tax Act 2007 (c. 3)Sch 7 para 50–Sch 7 para 52 · 3 sections
Part 10 — Relocation of sections 130 to 132 of FA 1988Sch 7 para 53–Sch 7 para 56 · 4 sections
Taxes Management Act 1970 (c. 9)Sch 7 para 53–Sch 7 para 54 · 2 sections
Finance Act 1988 (c. 39)Sch 7 para 55–Sch 7 para 56 · 2 sections
Part 11 — Relocation of section 151 of FA 1989Sch 7 para 57–Sch 7 para 62 · 6 sections
Taxes Management Act 1970 (c. 9)Sch 7 para 57–Sch 7 para 58 · 2 sections
Finance Act 1989 (c. 26)Sch 7 para 59–Sch 7 para 60 · 2 sections
Income Tax (Trading and Other Income) Act 2005 (c. 5)Sch 7 para 61–Sch 7 para 62 · 2 sections
Part 12 — Relocation of Schedule 12 to F(No.2)A 1992 so far as applying for income tax purposesSch 7 para 63–Sch 7 para 72 · 10 sections
Finance (No.2) Act 1992 (c. 48)Sch 7 para 63–Sch 7 para 65 · 3 sections
Income Tax (Trading and Other Income) Act 2005 (c. 5)Sch 7 para 66–Sch 7 para 67 · 2 sections
Income Tax Act 2007 (c. 3)Sch 7 para 68–Sch 7 para 72 · 5 sections
Part 13 — Relocation of section 200 of FA 1996 so far as applying for income tax purposesSch 7 para 73–Sch 7 para 77 · 5 sections
Finance Act 1996 (c. 8)Sch 7 para 73–Sch 7 para 74 · 2 sections
Income Tax Act 2007 (c. 3)Sch 7 para 75–Sch 7 para 77 · 3 sections
Part 14 — Relocation of section 36 of FA 1998 and section 111 of FA 2009Sch 7 para 78–Sch 7 para 84 · 7 sections
Taxes Management Act 1970 (c. 9)Sch 7 para 78–Sch 7 para 80 · 3 sections
Finance Act 1998 (c. 36)Sch 7 para 81–Sch 7 para 82 · 2 sections
Finance Act 2009 (c. 10)Sch 7 para 83–Sch 7 para 84 · 2 sections
Part 15 — Relocation of section 118 of FA 1998Sch 7 para 85–Sch 7 para 93 · 9 sections
Taxes Management Act 1970 (c. 9)Sch 7 para 85–Sch 7 para 86 · 2 sections
Finance Act 1998 (c. 36)Sch 7 para 87–Sch 7 para 88 · 2 sections
Income Tax (Trading and Other Income) Act 2005 (c. 5)Sch 7 para 89–Sch 7 para 90 · 2 sections
Income Tax Act 2007 (c. 3)Sch 7 para 91–Sch 7 para 93 · 3 sections
Part 16 — Relocation of section 144 of FA 2000Sch 7 para 94–Sch 7 para 101 · 8 sections
Taxes Management Act 1970 (c. 9)Sch 7 para 94–Sch 7 para 95 · 2 sections
Finance Act 2000 (c. 17)Sch 7 para 96–Sch 7 para 97 · 2 sections
Serious Organised Crime and Police Act 2005 (c. 15)Sch 7 para 98–Sch 7 para 99 · 2 sections
Serious Crime Act 2007 (c. 27)Sch 7 para 100–Sch 7 para 101 · 2 sections
Part 17 — Relocation of section 199 of FA 2003Sch 7 para 102–Sch 7 para 106 · 5 sections
Taxes Management Act 1970 (c. 9)Sch 7 para 102–Sch 7 para 104 · 3 sections
Finance Act 2003 (c. 14)Sch 7 para 105–Sch 7 para 106 · 2 sections
Part 18 — Relocation of section 61 of F(No.2)A 2005Sch 7 para 107–Sch 7 para 110 · 4 sections
Finance Act 1998 (c. 36)Sch 7 para 107–Sch 7 para 108 · 2 sections
Finance (No. 2) Act 2005 (c. 22)Sch 7 para 109–Sch 7 para 110 · 2 sections
Part 19 — Relocation of paragraph 13 of Schedule 13 to FA 2007Sch 7 para 111–Sch 7 para 115 · 5 sections
Income Tax Act 2007 (c. 3)Sch 7 para 111–Sch 7 para 113 · 3 sections
Finance Act 2007 (c. 11)Sch 7 para 114–Sch 7 para 115 · 2 sections
SCHEDULE 7A — Interest restriction returnsSch 7A para 1–Sch 7A para 76 · 79 sectionsPART 1 — The reporting companySch 7A para 1–Sch 7A para 11 · 12 sections
Appointment by a worldwide group of a reporting companySch 7A para 1 · 1 section
Revocation by worldwide group of appointment under paragraph 1Sch 7A para 2 · 1 section
Regulations supplementing paragraphs 1 and 2Sch 7A para 3 · 1 section
Appointment of reporting company by Revenue and CustomsSch 7A para 4 · 1 section
Appointment by officer of Revenue and Customs of replacement reporting companySch 7A para 5 · 1 section
Obligation of reporting company to notify group members of its statusSch 7A para 6 · 1 section
Obligation of reporting company to submit interest restriction returnSch 7A para 7–Sch 7A para 7A · 2 sections
Revised interest restriction returnSch 7A para 8 · 1 section
Extended period for submission of full return for period where no restrictionSch 7A para 9 · 1 section
Meaning of “consenting company” and “non-consenting company”Sch 7A para 10 · 1 section
Company authorising reporting company appointment treated as consenting companySch 7A para 11 · 1 section
PART 2 — Contents of interest restriction returnSch 7A para 12–Sch 7A para 37 · 27 sections
ElectionsSch 7A para 12 · 1 section
Group ratio electionSch 7A para 13 · 1 section
Group ratio (blended) electionSch 7A para 14 · 1 section
Group-EBITDA (chargeable gains) electionSch 7A para 15 · 1 section
Interest allowance (alternative calculation) electionSch 7A para 16 · 1 section
Interest allowance (non-consolidated investment) electionSch 7A para 17 · 1 section
Interest allowance (consolidated partnerships) electionSch 7A para 18 · 1 section
Abbreviated return electionSch 7A para 19 · 1 section
Required contents of interest restriction return: full returns and abbreviated returnsSch 7A para 20 · 1 section
Statement of calculationsSch 7A para 21 · 1 section
Statement of allocated interest restrictionsSch 7A para 22 · 1 section
A company's pro-rata share of the total disallowed amountSch 7A para 23 · 1 section
Accounting period's pro-rata share of the total disallowed amountSch 7A para 24 · 1 section
Statement of allocated interest reactivationsSch 7A para 25 · 1 section
“Amount available for reactivation” of company in period of account of groupSch 7A para 26 · 1 section
Estimated information in statementsSch 7A para 27 · 1 section
Correction of return by officer of Revenue and CustomsSch 7A para 28 · 1 section
Penalty for failure to deliver returnSch 7A para 29–Sch 7A para 29A · 2 sections
Penalty for incorrect or uncorrected returnSch 7A para 30 · 1 section
Meaning of “deliberate inaccuracy that is concealed” and discovering inaccuracy after return submittedSch 7A para 31 · 1 section
Inaccuracy in return attributable to another companySch 7A para 32 · 1 section
Reductions in amount of penalty for disclosure or special circumstancesSch 7A para 33 · 1 section
Assessment, payment and enforcement of penaltySch 7A para 34 · 1 section
Right to appeal against penalty or its amountSch 7A para 35 · 1 section
Procedure on appealSch 7A para 36 · 1 section
Payments between companies in respect of penaltiesSch 7A para 37 · 1 section
PART 3 — Duty to keep and preserve recordsSch 7A para 38–Sch 7A para 39 · 2 sections
Duty to keep and preserve recordsSch 7A para 38 · 1 section
Penalty for failure to keep and preserve recordsSch 7A para 39 · 1 section
PART 4 — Enquiry into interest restriction returnSch 7A para 40–Sch 7A para 55 · 16 sections
Notice of enquirySch 7A para 40 · 1 section
Normal time limits for opening enquirySch 7A para 41 · 1 section
Extended time limits for opening enquiries: discovery of errorsSch 7A para 42 · 1 section
Scope of enquirySch 7A para 43 · 1 section
Enquiry into return for wrong period or wrong groupSch 7A para 44 · 1 section
Amendment of self-assessment during enquiry to prevent loss of taxSch 7A para 45 · 1 section
Revision of interest restriction return during enquirySch 7A para 46 · 1 section
Completion of enquirySch 7A para 47 · 1 section
Direction to complete enquirySch 7A para 48 · 1 section
Conclusions of enquirySch 7A para 49 · 1 section
Interest restriction returns to be submitted to an officer of Revenue and CustomsSch 7A para 50 · 1 section
Return in relation to a worldwide group: other entities part of another groupSch 7A para 51 · 1 section
Appeal against closure notice or notice under paragraph 51Sch 7A para 52 · 1 section
New groups without existing reporting companySch 7A para 53 · 1 section
Matters required to be done on a “just and reasonable” basisSch 7A para 54 · 1 section
References to a reporting company where replacedSch 7A para 55 · 1 section
PART 5 — Determinations by officers of Revenue and CustomsSch 7A para 56–Sch 7A para 59 · 4 sections
Power of Revenue and Customs to make determinations where no return filed etcSch 7A para 56 · 1 section
Time limit: interest restriction return following determination under paragraph 56Sch 7A para 57 · 1 section
Power of Revenue and Customs to make determinations following enquirySch 7A para 58 · 1 section
Appeal against determination under paragraph 58Sch 7A para 59 · 1 section
PART 6 — Information powers exercisable by members of groupSch 7A para 60–Sch 7A para 61 · 2 sections
Provision of information to and by the reporting companySch 7A para 60 · 1 section
Provision of information between members of group where no reporting company appointedSch 7A para 61 · 1 section
PART 7 — Information powers exercisable by officers of Revenue and CustomsSch 7A para 62–Sch 7A para 67 · 6 sections
Power to obtain information and documents from members of worldwide groupSch 7A para 62 · 1 section
Power to obtain information and documents from third partiesSch 7A para 63 · 1 section
Notices following submitted interest restriction returnsSch 7A para 64 · 1 section
AppealsSch 7A para 65 · 1 section
Application of provisions of Schedule 36 to FA 2008Sch 7A para 66 · 1 section
References to checking an interest restriction return etcSch 7A para 67 · 1 section
PART 8 — Company tax returnsSch 7A para 68–Sch 7A para 73 · 7 sections
Elections under section 375, 377 or 380Sch 7A para 68 · 1 section
Amendments to take account of operation of this Part of this Act (including elections)Sch 7A para 69 · 1 section
Other cases where company must amend its return etcSch 7A para 70 · 1 section
Failure to comply with a requirement to amend company tax returnSch 7A para 70A · 1 section
Regulations for purposes of paragraph 70(2) etcSch 7A para 71 · 1 section
Consequential claims to company tax returnsSch 7A para 72 · 1 section
Meaning of “company tax return”Sch 7A para 73 · 1 section
PART 9 — SupplementarySch 7A para 74–Sch 7A para 76 · 3 sections
Double jeopardySch 7A para 74 · 1 section
Notice of appealSch 7A para 75 · 1 section
Conclusiveness of amounts stated in interest restriction returnSch 7A para 76 · 1 section
SCHEDULE 8 — Minor and consequential amendmentsSch 8 para 1–Sch 8 para 332 · 332 sectionsPart 1 — Double taxation reliefSch 8 para 1–Sch 8 para 105 · 105 sections
Taxes Management Act 1970 (c. 9)Sch 8 para 1–Sch 8 para 7 · 7 sections
Income and Corporation Taxes Act 1988 (c. 1)Sch 8 para 8–Sch 8 para 36 · 29 sections
Finance Act 1989 (c. 26)Sch 8 para 37–Sch 8 para 39 · 3 sections
Taxation of Chargeable Gains Act 1992 (c. 12)Sch 8 para 40–Sch 8 para 47 · 8 sections
Finance Act 1993 (c. 34)Sch 8 para 48–Sch 8 para 50 · 3 sections
Finance (No. 2) Act 1997 (c. 58)Sch 8 para 51–Sch 8 para 52 · 2 sections
Finance Act 1998 (c. 36)Sch 8 para 53–Sch 8 para 54 · 2 sections
Finance Act 2000 (c. 17)Sch 8 para 55–Sch 8 para 56 · 2 sections
Capital Allowances Act 2001 (c. 2)Sch 8 para 57–Sch 8 para 58 · 2 sections
Income Tax (Earnings and Pensions) Act 2003 (c. 1)Sch 8 para 59–Sch 8 para 60 · 2 sections
Finance Act 2004 (c. 12)Sch 8 para 61–Sch 8 para 64 · 4 sections
Income Tax (Trading and Other Income) Act 2005 (c. 5)Sch 8 para 65–Sch 8 para 70 · 6 sections
Income Tax Act 2007 (c. 3)Sch 8 para 71–Sch 8 para 86 · 16 sections
Finance Act 2008 (c. 9)Sch 8 para 87–Sch 8 para 88 · 2 sections
Corporation Tax Act 2009 (c. 4)Sch 8 para 89–Sch 8 para 101 · 13 sections
Finance Act 2009 (c. 10)Sch 8 para 102–Sch 8 para 105 · 4 sections
Part 2 — Transfer pricing and advance pricing agreementsSch 8 para 106–Sch 8 para 150 · 45 sections
Taxes Management Act 1970 (c. 9)Sch 8 para 106–Sch 8 para 108 · 3 sections
Income and Corporation Taxes Act 1988 (c. 1)Sch 8 para 109–Sch 8 para 111 · 3 sections
Finance Act 1998 (c. 36)Sch 8 para 112–Sch 8 para 114 · 3 sections
Finance Act 1999 (c. 16)Sch 8 para 115–Sch 8 para 118 · 4 sections
Finance Act 2000 (c. 17)Sch 8 para 119 · 1 section
Income Tax (Trading and Other Income) Act 2005 (c. 5)Sch 8 para 120–Sch 8 para 122 · 3 sections
Corporation Tax Act 2009 (c. 4)Sch 8 para 123–Sch 8 para 148 · 26 sections
Finance Act 2009 (c. 10)Sch 8 para 149–Sch 8 para 150 · 2 sections
Part 3 — Tax arbitrageSch 8 para 151–Sch 8 para 155 · 5 sections
Finance (No. 2) Act 2005 (c. 22)Sch 8 para 151–Sch 8 para 155 · 5 sections
Part 4 — Tax treatment of financing costs and incomeSch 8 para 156–Sch 8 para 160 · 5 sections
Taxes Management Act 1970 (c. 9)Sch 8 para 156–Sch 8 para 157 · 2 sections
Finance Act 2009Sch 8 para 158–Sch 8 para 160 · 3 sections
Part 5 — Offshore fundsSch 8 para 161–Sch 8 para 174 · 14 sections
Inheritance Tax Act 1984 (c. 51)Sch 8 para 161–Sch 8 para 162 · 2 sections
Taxation of Chargeable Gains Act 1992 (c. 12)Sch 8 para 163–Sch 8 para 166 · 4 sections
Income Tax (Trading and Other Income) Act 2005 (c. 5)Sch 8 para 167–Sch 8 para 168 · 2 sections
Finance Act 2008 (c. 9)Sch 8 para 169–Sch 8 para 170 · 2 sections
Corporation Tax Act 2009 (c. 4)Sch 8 para 171–Sch 8 para 172 · 2 sections
Finance Act 2009 (c. 10)Sch 8 para 173–Sch 8 para 174 · 2 sections
Part 6 — Oil activitiesSch 8 para 175–Sch 8 para 193 · 19 sections
Finance Act 1980 (c. 48)Sch 8 para 175–Sch 8 para 176 · 2 sections
Finance Act 1982 (c. 39)Sch 8 para 177–Sch 8 para 179 · 3 sections
Income and Corporation Taxes Act 1988 (c. 1)Sch 8 para 180–Sch 8 para 184 · 5 sections
Finance Act 1991 (c. 31)Sch 8 para 185–Sch 8 para 186 · 2 sections
Finance Act 1999 (c. 16)Sch 8 para 187–Sch 8 para 188 · 2 sections
Income Tax (Trading and Other Income) Act 2005 (c. 5)Sch 8 para 189–Sch 8 para 191 · 3 sections
Income Tax Act 2007 (c. 3)Sch 8 para 192–Sch 8 para 193 · 2 sections
Part 7 — Alternative finance arrangementsSch 8 para 194–Sch 8 para 229 · 36 sections
Finance Act 1986 (c. 41)Sch 8 para 194–Sch 8 para 197 · 4 sections
Taxation of Chargeable Gains Act 1992 (c. 12)Sch 8 para 198–Sch 8 para 202 · 5 sections
Income Tax (Earnings and Pensions) Act 2003 (c. 1)Sch 8 para 203–Sch 8 para 204 · 2 sections
Finance Act 2003 (c. 14)Sch 8 para 205–Sch 8 para 210 · 6 sections
Income Tax (Trading and Other Income) Act 2005 (c. 5)Sch 8 para 211–Sch 8 para 212 · 2 sections
Finance Act 2005 (c. 7)Sch 8 para 213–Sch 8 para 215 · 3 sections
Finance Act 2006 (c. 25)Sch 8 para 216–Sch 8 para 218 · 3 sections
Income Tax Act 2007 (c. 3)Sch 8 para 219–Sch 8 para 223 · 5 sections
Corporation Tax Act 2009 (c. 4)Sch 8 para 224–Sch 8 para 226 · 3 sections
Finance Act 2009 (c. 10)Sch 8 para 227–Sch 8 para 229 · 3 sections
Part 8 — Leasing arrangements: finance leases and loansSch 8 para 230–Sch 8 para 239 · 10 sections
Taxation of Chargeable Gains Act 1992 (c. 12)Sch 8 para 230–Sch 8 para 231 · 2 sections
Finance Act 1997 (c. 16)Sch 8 para 232 · 1 section
Capital Allowances Act 2001 (c. 2)Sch 8 para 233–Sch 8 para 236 · 4 sections
Income Tax Act 2007 (c. 3)Sch 8 para 237–Sch 8 para 239 · 3 sections
Part 9 — Sale and lease-back etcSch 8 para 240–Sch 8 para 263 · 24 sections
Income and Corporation Taxes Act 1988 (c. 1)Sch 8 para 240–Sch 8 para 242 · 3 sections
Taxation of Chargeable Gains Act 1992 (c. 12)Sch 8 para 243–Sch 8 para 244 · 2 sections
Broadcasting Act 1996 (c. 55)Sch 8 para 245–Sch 8 para 246 · 2 sections
Finance Act 1999 (c. 16)Sch 8 para 247–Sch 8 para 248 · 2 sections
Greater London Authority Act 1999 (c. 29)Sch 8 para 249–Sch 8 para 250 · 2 sections
Transport Act 2000 (c. 38)Sch 8 para 251–Sch 8 para 252 · 2 sections
Income Tax (Trading and Other Income) Act 2005 (c. 5)Sch 8 para 253–Sch 8 para 255 · 3 sections
Income Tax Act 2007 (c. 3)Sch 8 para 256–Sch 8 para 261 · 6 sections
Corporation Tax Act 2009 (c. 4)Sch 8 para 262–Sch 8 para 263 · 2 sections
Part 10 — Factoring of income etcSch 8 para 264–Sch 8 para 275 · 12 sections
Income and Corporation Taxes Act 1988 (c. 1)Sch 8 para 264–Sch 8 para 266 · 3 sections
Taxation of Chargeable Gains Act 1992 (c. 12)Sch 8 para 267–Sch 8 para 268 · 2 sections
Income Tax (Trading and Other Income) Act 2005 (c. 5)Sch 8 para 269–Sch 8 para 270 · 2 sections
Income Tax Act 2007 (c. 3)Sch 8 para 271–Sch 8 para 275 · 5 sections
Part 11 — UK representatives of non-UK residentsSch 8 para 276–Sch 8 para 286 · 11 sections
Finance Act 1995 (c. 4)Sch 8 para 276–Sch 8 para 279 · 4 sections
Income Tax Act 2007 (c. 3)Sch 8 para 280–Sch 8 para 286 · 7 sections
Part 12 — Amendments for purposes connected with other tax law rewrite ActsSch 8 para 287–Sch 8 para 312 · 26 sections
Solicitors (Northern Ireland) Order 1976 (S.I. 1976/582 (N.I. 12))Sch 8 para 287–Sch 8 para 288 · 2 sections
Administration of Justice Act 1985 (c. 61)Sch 8 para 289–Sch 8 para 290 · 2 sections
Income and Corporation Taxes Act 1988 (c. 1)Sch 8 para 291–Sch 8 para 292 · 2 sections
Broadcasting Act 1996 (c. 55)Sch 8 para 293–Sch 8 para 294 · 2 sections
Greater London Authority Act 1999 (c. 29)Sch 8 para 295–Sch 8 para 296 · 2 sections
Income Tax (Earnings and Pensions) Act 2003 (c. 1)Sch 8 para 297–Sch 8 para 300 · 4 sections
Finance Act 2004 (c. 12)Sch 8 para 301–Sch 8 para 302 · 2 sections
Finance Act 2005 (c. 7)Sch 8 para 303–Sch 8 para 305 · 3 sections
Income Tax Act 2007 (c. 3)Sch 8 para 306–Sch 8 para 307 · 2 sections
Corporation Tax Act 2009 (c. 4)Sch 8 para 308–Sch 8 para 312 · 5 sections
Part 13 — GeneralSch 8 para 313–Sch 8 para 332 · 20 sections
Taxes Management Act 1970 (c. 9)Sch 8 para 313–Sch 8 para 314 · 2 sections
Income and Corporation Taxes Act 1988 (c. 1)Sch 8 para 315–Sch 8 para 316 · 2 sections
Taxation of Chargeable Gains Act 1992 (c. 12)Sch 8 para 317–Sch 8 para 319 · 3 sections
Finance Act 1998 (c. 36)Sch 8 para 320–Sch 8 para 321 · 2 sections
Income Tax (Earnings and Pensions) Act 2003 (c. 1)Sch 8 para 322–Sch 8 para 323 · 2 sections
Income Tax (Trading and Other Income) Act 2005 (c. 5)Sch 8 para 324–Sch 8 para 325 · 2 sections
Income Tax Act 2007 (c. 3)Sch 8 para 326–Sch 8 para 328 · 3 sections
Corporation Tax Act 2009 (c. 4)Sch 8 para 329–Sch 8 para 330 · 2 sections
Finance Act 2009 (c. 10)Sch 8 para 331–Sch 8 para 332 · 2 sections
SCHEDULE 9 — Transitionals and savings etcSch 9 para 1–Sch 9 para 45 · 45 sectionsPart 1 — General provisionsSch 9 para 1–Sch 9 para 9 · 9 sections
Continuity of the law: generalSch 9 para 1–Sch 9 para 7 · 7 sections
General saving for old transitional provisions and savingsSch 9 para 8 · 1 section
InterpretationSch 9 para 9 · 1 section
Part 2 — Changes in the lawSch 9 para 10 · 1 sectionPart 3 — Double taxation reliefSch 9 para 11–Sch 9 para 27 · 17 sections
Conversion of references to the profits tax in old arrangementsSch 9 para 11 · 1 section
Effect in relation to capital gains tax of arrangements given effect before introduction of that taxSch 9 para 12 · 1 section
Double taxation arrangements to which section 11(3) appliesSch 9 para 13 · 1 section
Unilateral relief for underlying tax on dividendsSch 9 para 14 · 1 section
Time limits for claims for reliefSch 9 para 15 · 1 section
Taking account of underlying taxSch 9 para 16 · 1 section
Reduction in credit: payment by reference to foreign taxSch 9 para 17 · 1 section
Credit against corporation tax on trade income: anti-avoidanceSch 9 para 18 · 1 section
Credit against corporation tax on trade income: banksSch 9 para 19 · 1 section
Meaning of “relevant profits” in section 58Sch 9 para 20 · 1 section
Conditions for relief for underlying tax paid by company lower in dividend-paying chainSch 9 para 21 · 1 section
Application of sections 109 and 110 in relation to pre-1 October 2007 casesSch 9 para 22 · 1 section
Income increased by amounts paid by reference to foreign tax for which deduction allowedSch 9 para 23 · 1 section
Offshore fund treated after 1 December 2009 as distributing fund under repealed Chapter 5 of Part 17 of ICTASch 9 para 24 · 1 section
Limited effect of amendments of sections 806A to 806J of ICTASch 9 para 25 · 1 section
Interpretative rules saved for the purposes of applying sections 806A to 806K of ICTA to distributions paid before 1 July 2009Sch 9 para 26 · 1 section
Repealed references to Part 18 of ICTA saved for purposes of sections 806A to 806K of ICTASch 9 para 27 · 1 section
Part 4 — Transfer pricingSch 9 para 28 · 1 section
Transfer pricing: meaning of potential advantageSch 9 para 28 · 1 section
Part 5 — Advance pricing agreementsSch 9 para 29 · 1 sectionPart 6 — Tax avoidance (arbitrage)Sch 9 para 30 · 1 section
Arbitrage: contributions to capital of UK resident companies before 16 March 2005Sch 9 para 30 · 1 section
Part 7 — Tax treatment of financing costs and incomeSch 9 para 31–Sch 9 para 32 · 2 sections
Periods of account in relation to which Part 7 does not have effectSch 9 para 31 · 1 section
Exclusion of certain debits and creditsSch 9 para 32 · 1 section
Part 8 — Offshore fundsSch 9 para 33–Sch 9 para 34 · 2 sections
Restriction on regulation-making power under section 354Sch 9 para 33–Sch 9 para 34 · 2 sections
Part 9 — Oil activitiesSch 9 para 35–Sch 9 para 36 · 2 sections
Regional development grantsSch 9 para 35 · 1 section
Reimbursement by defaulter in respect of certain abandonment expenditureSch 9 para 36 · 1 section
Part 10 — Alternative finance arrangementsSch 9 para 37–Sch 9 para 40 · 4 sections
Alternative finance arrangements entered into before certain dates etcSch 9 para 37 · 1 section
Alternative finance arrangements not offshore fundsSch 9 para 38 · 1 section
Alternative finance arrangements entered into before 15 October 2009Sch 9 para 39–Sch 9 para 40 · 2 sections
Part 11 — Sale and lease-back etcSch 9 para 41 · 1 section
New lease of land after assignment or surrender: right to new lease existed pre-22 June 1971Sch 9 para 41 · 1 section
Part 12 — Factoring of income etcSch 9 para 42–Sch 9 para 44 · 3 sections
Application of Chapter 5B of Part 13 of ITA 2007 (finance arrangements) to pre-6 June 2006 arrangementsSch 9 para 42 · 1 section
Application of section 809BZN of ITA 2007 (finance arrangements: exceptions)Sch 9 para 43 · 1 section
Application of section 809CZC of ITA 2007 (income-transfer under loan or credit transaction)Sch 9 para 44 · 1 section
Part 13 — Miscellaneous relocationsSch 9 para 45 · 1 section
Application of sections 925A to 925F of ITA 2007 (repos)Sch 9 para 45 · 1 section

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2010 c. 8
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legislation.gov.uk
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Taxation (International and Other Provisions) Act 2010 (legislation.gov.uk, OGL-3). Retrieved via LawPlayer, https://lawplayer.com/uk/act/ukpga-2010-8

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