(1)The following Parts contain provisions relating to international aspects of taxation—
(a)Parts 2 and 3 (double taxation relief),
(b)Parts 4 and 5 (transfer pricing and advance pricing agreements),
(c)Part 6 (tax arbitrage),
(d)Part 7 (tax treatment of financing costs and income), and
(e)Part 8 (offshore funds).
(2)Part 9 contains amendments of tax legislation to relocate enactments to appropriate places.
(3)In particular, Part 9 contains amendments of TCGA 1992, ITTOIA 2005 and ITA 2007 that insert provisions relating to—
(a)oil activities (see section 364 and Schedule 1),
(b)alternative finance arrangements (see section 365 and Schedule 2),
(c)leasing arrangements involving finance leases or loans (see section 367 and Schedule 3),
(d)sale and lease-back etc (see section 368 and Schedule 4),
(e)factoring of income etc (see section 369 and Schedule 5), and
(f)UK representatives of non-UK residents (see section 370 and Schedule 6).
(4)Part 10 contains provisions of general application (including definitions for the purposes of the Act).
(5)For abbreviations used in this Act see section 373, and for defined expressions used in Parts 2 to 8 see Schedule 11.