http://www.legislation.gov.uk/ukpga/2010/8/section/1Taxation (International and Other Provisions) Act 2010An 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.texttext/xmlenStatute Law Database2026-09-11Expert Participation2026-03-18 Part 111The following Parts contain provisions relating to international aspects of taxation—aParts 2 and 3 (double taxation relief),bParts 4 and 5 (transfer pricing and advance pricing agreements),c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .caPart 6A (hybrid and other mismatches),d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .ePart 8 (offshore funds etc),fPart 9A (controlled foreign companies), andgPart 10 (corporate interest restriction).2Part 9 contains amendments of tax legislation to relocate enactments to appropriate places.3In particular, Part 9 contains amendments of TCGA 1992, ITTOIA 2005 and ITA 2007 that insert provisions relating to—aoil activities (see section 364 and Schedule 1),balternative finance arrangements (see section 365 and Schedule 2),cleasing arrangements involving finance leases or loans (see section 367 and Schedule 3),dsale and lease-back etc (see section 368 and Schedule 4),efactoring of income etc (see section 369 and Schedule 5), andfUK representatives of non-UK residents (see section 370 and Schedule 6).4Part 11 contains provisions of general application (including definitions for the purposes of the Act).5For abbreviations used in this Act see section 500, and for defined expressions used in Parts 2 to 8 see Schedule 11.Word in s. 1(5) substituted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 10(4)(d)(ii)Word in s. 1(4) substituted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 10(4)(d)(i)S. 1(1)(c) omitted (with effect in accordance with Sch. 10 para. 22(b) of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 10 para. 10(a)S. 1(1)(ca) inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 10 para. 10(b)S. 1(1)(f)(g) inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 13(b)S. 1(1)(d) repealed (with effect in accordance with Sch. 5 para. 26(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(1)(a)Word in s. 1(1)(e) inserted (retrospective to 5.12.2013) by Finance Act 2014 (c. 26), s. 289(5)(a)(6)