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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2010/8/introduction</dc:identifier><dc:title>Taxation (International and Other Provisions) Act 2010</dc:title><dc:description>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.</dc:description><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-05-05</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-03-18</dct:valid>
					
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									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2010/8/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2010/8/notes"/><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2010/8/pdfs/ukpgaen_20100008_en.pdf" Date="2010-08-05" Title="Explanatory Note"/></ukm:Alternatives>       
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				</ukm:Metadata><Primary><PrimaryPrelims DocumentURI="http://www.legislation.gov.uk/ukpga/2010/8/introduction" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/8/introduction" RestrictStartDate="2024-01-04"><Title>Taxation (International and Other Provisions) Act 2010</Title><Number>2010 c. 8</Number><LongTitle>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.</LongTitle><DateOfEnactment><DateText>[18th March 2010]</DateText></DateOfEnactment><PrimaryPreamble><EnactingText><Para><Text>B<SmallCaps>e it enacted</SmallCaps> 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:—<CommentaryRef Ref="key-a3f7856fcc250773d82123088e5161b4"/><CommentaryRef Ref="key-6fab8a7ff5bc08180d2e1cd1f1f9eec9"/><CommentaryRef Ref="key-59b49108fdb855a2f92eb88bccbb6532"/></Text></Para></EnactingText></PrimaryPreamble></PrimaryPrelims></Primary><Commentaries><Commentary id="key-59b49108fdb855a2f92eb88bccbb6532" Type="C"><Para><Text>Act applied (with modifications) (8.7.2021) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2021/716" id="cfxtoy2j4-00008" Class="UnitedKingdomStatutoryInstrument" Year="2021" Number="716" Title="The Payment and Electronic Money Institution Insolvency Regulations 2021">The Payment and Electronic Money Institution Insolvency Regulations 2021 (S.I. 2021/716)</Citation>, <CitationSubRef CitationRef="cfxtoy2j4-00008" id="cfxtoy2j4-00009" SectionRef="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2021/716/regulation/2">reg. 2</CitationSubRef>, <CitationSubRef CitationRef="cfxtoy2j4-00008" id="cfxtoy2j4-00010" SectionRef="schedule-3-paragraph-2" URI="http://www.legislation.gov.uk/id/uksi/2021/716/schedule/3/paragraph/2">Sch. 3 paras. 2</CitationSubRef>, <CitationSubRef CitationRef="cfxtoy2j4-00008" id="cfxtoy2j4-00011" SectionRef="schedule-3-paragraph-3" URI="http://www.legislation.gov.uk/id/uksi/2021/716/schedule/3/paragraph/3" Operative="true">3</CitationSubRef> (with <CitationSubRef CitationRef="cfxtoy2j4-00008" id="cfxtoy2j4-00012" SectionRef="regulation-5" URI="http://www.legislation.gov.uk/id/uksi/2021/716/regulation/5">reg. 5</CitationSubRef>) (as amended (4.1.2024) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2023/1399" id="c9medjmo5-00007" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="1399" Title="The Payment and Electronic Money Institution Insolvency (Amendment) Regulations 2023">The Payment and Electronic Money Institution Insolvency (Amendment) Regulations 2023 (S.I. 2023/1399)</Citation>, <CitationSubRef CitationRef="c9medjmo5-00007" id="c9medjmo5-00008" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/1399/regulation/1/2">regs. 1(2)</CitationSubRef>, <CitationSubRef CitationRef="c9medjmo5-00007" id="c9medjmo5-00009" SectionRef="regulation-4" URI="http://www.legislation.gov.uk/id/uksi/2023/1399/regulation/4" Operative="false">4</CitationSubRef>, <CitationSubRef id="cc108779110854" CitationRef="c9medjmo5-00007" SectionRef="regulation-21-4" URI="http://www.legislation.gov.uk/id/uksi/2023/1399/regulation/21/4" Operative="false">21(4)</CitationSubRef>)</Text></Para></Commentary><Commentary id="key-6fab8a7ff5bc08180d2e1cd1f1f9eec9" Type="C"><Para><Text>Act modified (17.12.2020) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/26" id="d10e2" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Taxation (Post-transition Period) Act 2020">Taxation (Post-transition Period) Act 2020 (c. 26)</Citation>, <CitationSubRef CitationRef="d10e2" id="ccd8e5202604281124347570100" URI="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/4" Operative="true" SectionRef="schedule-4">Sch. 4</CitationSubRef> (with <CitationSubRef CitationRef="d10e2" id="ccd8e8202604281124347570100" URI="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/7" UpTo="http://www.legislation.gov.uk/id/ukpga/2020/26/schedule/2/paragraph/7/9" Type="group" StartSectionRef="schedule-2-paragraph-7-7" EndSectionRef="schedule-2-paragraph-7-9">Sch. 2 para. 7(7)-(9)</CitationSubRef>) (as amended (2.12.2025)  by Finance Act 2026 (c. 11), s. 51(5)-(7))</Text></Para></Commentary><Commentary id="key-a3f7856fcc250773d82123088e5161b4" Type="C"><Para><Text>Act applied (with modifications) (8.2.2011) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2011/245" id="csyo93j32-00007" Class="UnitedKingdomStatutoryInstrument" Year="2011" Number="245" Title="The Investment Bank Special Administration Regulations 2011">The Investment Bank Special Administration Regulations 2011 (S.I. 2011/245)</Citation>, <CitationSubRef CitationRef="csyo93j32-00007" id="csyo93j32-00008" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2011/245/regulation/1">reg. 1</CitationSubRef>, <CitationSubRef CitationRef="csyo93j32-00007" id="csyo93j32-00009" SectionRef="schedule-6-part-1" URI="http://www.legislation.gov.uk/id/uksi/2011/245/schedule/6/part/1" Operative="true">Sch. 6 Pt. 1</CitationSubRef> (with <CitationSubRef CitationRef="csyo93j32-00007" id="csyo93j32-00010" SectionRef="regulation-27-a" URI="http://www.legislation.gov.uk/id/uksi/2011/245/regulation/27/a">reg. 27(a)</CitationSubRef>)</Text></Para></Commentary></Commentaries></Legislation>