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Taxation (International and Other Provisions) Act 2010

Overview

1103.This Schedule inserts new Chapters 5B and 5C of Part 13 of ITA, which rewrite sections 774A to 774G and 786 of ICTA for the purposes of income tax.

1104.Chapter 5B of Part 13 of ITA (finance arrangements) is based on sections 774A to 774G of ICTA. Chapter 5C of that Part (loan or credit transactions) is based on section 786 of ICTA.

1105.Paragraph 7 of Schedule 25 to FA 2009 inserted Chapter 5A of Part 13 of ITA (transfers of income streams), which makes provision for income tax purposes corresponding to the provision for corporation tax purposes rewritten in Chapter 1 of Part 16 of CTA 2010. Chapters 5B and 5C of Part 13 of ITA inserted by this Act make provision for income tax purposes corresponding to the provision for corporation tax purposes rewritten in Chapters 2 and 3 of Part 16 of CTA 2010.

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