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Taxation (International and Other Provisions) Act 2010

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Taxation (International and Other Provisions) Act 2010, Section 259B is up to date with all changes known to be in force on or before 16 November 2019. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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259BTax” means certain taxes on income and includes foreign tax etcU.K.
This section has no associated Explanatory Notes

(1)In this Part “tax” means—

(a)income tax,

(b)the charge to corporation tax on income,

(c)diverted profits tax,

(d)the CFC charge,

(e)foreign tax, or

(f)a foreign CFC charge.

(2)In subsection (1) “foreign tax” means a tax chargeable under the law of a territory outside the United Kingdom so far as it—

(a)is charged on income and corresponds to United Kingdom income tax, or

(b)is charged on income and corresponds to the United Kingdom charge to corporation tax on income.

(3)A tax [F1is outside the scope of subsection (2) if] it—

(a)is chargeable 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.

[F2(3A)The payment of any withholding tax in respect of any amount is to be ignored for the purposes of this Part.]

(4)In this Part—

  • CFC” and “the CFC charge” have the same meaning as in Part 9A (see section 371VA);

  • foreign CFC charge” means a charge (by whatever name known) under the law of a territory outside the United Kingdom which is similar to the CFC charge (and reference to a “foreign CFC” is to be read accordingly).

[F3(5)In any case where—

(a)a person is resident in a territory outside the United Kingdom generally for the purposes of the law of the territory or for particular purposes under that law, and

(b)the law of the territory has no provision for a person to be resident for tax purposes under its law,

any reference in Chapter 8 or 11 to a person's residence for tax purposes in the territory is to be read as a reference to the person's residence as mentioned in paragraph (a).]

Textual Amendments

F1Words in s. 259B(3) substituted (with effect in accordance with s. 24(10) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 24(2)

F2S. 259B(3A) inserted (retrospectively) by Finance Act 2018 (c. 3), Sch. 7 paras. 2(a), 19(4)

F3S. 259B(5) inserted (with effect in accordance with Sch. 7 para. 19(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 7 para. 2(b)

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