Search Legislation

Taxation (International and Other Provisions) Act 2010

What Version

 Help about what version

Advanced Features

 Help about advanced features

Changes to legislation:

There are outstanding changes not yet made by the legislation.gov.uk editorial team to Taxation (International and Other Provisions) Act 2010. Any changes that have already been made by the team appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

 Help about changes and effects
Close

Changes and effects

This section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

Commencement Orders yet to be applied to the Taxation (International and Other Provisions) Act 2010

 Help about changes and effects
Close

Commencement Orders

This section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.

Commencement Orders bringing legislation that affects this Act into force:

Exceptions to requirement to be UK residentE+W+S+N.I.

28Unilateral relief for Isle of Man or Channel Islands taxE+W+S+N.I.

(1)Subsection (2) applies if the arrangements—

(a)are unilateral relief arrangements for a territory outside the United Kingdom, and

(b)provide for credit to be allowed for tax paid under the law of the Isle of Man (“the Isle of Man tax”).

(2)Credit under section 18(2) against any of the UK taxes for a chargeable period may be allowed for the Isle of Man tax if the person in respect of whose income or chargeable gains the UK tax is payable is—

(a)resident for that period in the United Kingdom, or

(b)resident for that period in the Isle of Man.

(3)Subsection (4) applies if the arrangements—

(a)are unilateral relief arrangements for a territory outside the United Kingdom, and

(b)provide for credit to be allowed for tax paid under the law of any of the Channel Islands (“the Channel Islands tax”).

(4)Credit under section 18(2) against any of the UK taxes for a chargeable period may be allowed for the Channel Islands tax if the person in respect of whose income or chargeable gains the UK tax is payable is—

(a)resident for that period in the United Kingdom, or

(b)resident for that period in any of the Channel Islands.

(5)Each of the following is a UK tax for the purposes of this section—

(a)income tax,

(b)corporation tax, and

(c)capital gains tax.

(6)In subsections (2) and (4) so far as they relate to capital gains tax “chargeable period” means tax year (see section 288(1ZA) of TCGA 1992).

29Unilateral relief for tax on income from employment or officeE+W+S+N.I.

(1)Subsection (3) applies if the arrangements are unilateral relief arrangements for a territory outside the United Kingdom.

(2)In subsection (3) “overseas tax” means tax—

(a)paid under the law of the territory,

(b)charged on income and corresponding to income tax or to corporation tax, and

(c)calculated by reference to income from an office or employment the duties of which are performed wholly or mainly in the territory.

(3)Credit for overseas tax may be allowed under section 18(2) against income tax for a tax year—

(a)calculated by reference to that income, and

(b)charged on employment income,

if the person performing the duties is resident in the United Kingdom, or resident in the territory, for that year.

(4)For the purposes of subsection (2)(b) tax may correspond to income tax or corporation tax even though it—

(a)is payable under the law of a province, state or other part of a country, or

(b)is levied by or on behalf of a municipality or other local body.

30Unilateral relief for non-UK tax on non-resident's UK branch or agency etcE+W+S+N.I.

(1)Subsection (2) applies if the arrangements are unilateral relief arrangements for a territory outside the United Kingdom.

(2)Credit for tax within subsection (3) or (4) may be allowed under section 18(2) against any of the UK taxes if the territory is not one in which the person or company concerned is liable to tax by reason of domicile, residence or place of management.

(3)Tax is within this subsection if the arrangements provide for credit for it to be allowed against income tax or corporation tax, and it is paid under the law of the territory in respect of the income or chargeable gains—

(a)of a branch or agency in the United Kingdom of a non-UK resident person who is not a company, or

(b)of a permanent establishment in the United Kingdom of a non-UK resident company.

(4)Tax is within this subsection if the arrangements provide for credit for it to be allowed against capital gains tax, and it is paid under the law of the territory in respect of the capital gains—

(a)of a branch or agency in the United Kingdom of a non-UK resident person who is not a company, or

(b)of a permanent establishment in the United Kingdom of a non-UK resident company.

(5)Relief under subsection (2) may not exceed the relief which would have been available if—

(a)the branch or agency, or permanent establishment, had been a UK resident person, and

(b)the income or gains had been income or gains of that person.

(6)Each of the following is a UK tax for the purposes of subsection (2)—

(a)income tax,

(b)corporation tax, and

(c)capital gains tax.

(7)In this section so far as it relates to capital gains tax—

  • branch or agency” has the meaning given by section 10(6) of TCGA 1992,

  • company” has the same meaning as in TCGA 1992 (see section 288 of that Act),

  • permanent establishment”, in relation to a company, has the meaning given by Chapter 2 of Part 24 of CTA 2010, and

  • “UK resident” or “non-UK resident”, in relation to a company or other person, has the meaning given by section 989 of ITA 2007.

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open the Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enactedversion that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources