http://www.legislation.gov.uk/ukpga/2010/8/section/157Taxation (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 Database2025-04-29Expert Participation2025-03-20
Taxation (International and Other Provisions) Act 2010Sch. 7ZA para. 10(1)Finance Act 2026s. 51(5)(6)s. 51(7)Taxation (International and Other Provisions) Act 2010Sch. 7A para. 1A and cross-headingFinance Act 2026s. 61(3)(19)Taxation (International and Other Provisions) Act 2010Sch. 7A para. 4(6A)-(6C)Finance Act 2026s. 61(5)(d)(21)Taxation (International and Other Provisions) Act 2010Sch. 7A para. 11A 11B and cross-headingFinance Act 2026s. 61(13)(21)Taxation (International and Other Provisions) Act 2010Sch. 7A para. 20(3)(za)Finance Act 2026s. 61(14)(a)(i)(20)Taxation (International and Other Provisions) Act 2010Sch. 7A para. 20(3)(ca)Finance Act 2026s. 61(14)(a)(iii)(20)Taxation (International and Other Provisions) Act 2010Sch. 7A para. 44(1A)Finance Act 2026s. 61(16)(21)Taxation (International and Other Provisions) Act 2010s. 407(1A)Finance Act 2026s. 62(1)(b)(2)s. 62(3)Taxation (International and Other Provisions) Act 2010Pt. 4AFinance Act 2026Sch. 5 para. 1(1)s. 46(2)Taxation (International and Other Provisions) Act 2010Sch. A1Finance Act 2026Sch. 5 para. 1(2)s. 46(2)Taxation (International and Other Provisions) Act 2010Sch. 11 Pt. 2AFinance Act 2026Sch. 5 para. 1(4)s. 46(2)Taxation (International and Other Provisions) Act 2010s. 148AFinance Act 2026Sch. 6 para. 2(1)Sch. 6 para. 32(1)Taxation (International and Other Provisions) Act 2010s. 157(1)(a)Finance Act 2026Sch. 6 para. 2(2)Sch. 6 para. 32(1)Taxation (International and Other Provisions) Act 2010s. 170(1)(za)Finance Act 2026Sch. 6 para. 2(4)(a)Sch. 6 para. 32(1)Taxation (International and Other Provisions) Act 2010s. 170(1A)Finance Act 2026Sch. 6 para. 2(4)(b)Sch. 6 para. 32(1)Taxation (International and Other Provisions) Act 2010s. 151(3)(4)Finance Act 2026Sch. 6 para. 3Sch. 6 para. 32(1)Taxation (International and Other Provisions) Act 2010s. 153AFinance Act 2026Sch. 6 para. 4(3)Sch. 6 para. 12Taxation (International and Other Provisions) Act 2010s. 153BFinance Act 2026Sch. 6 para. 4(4)Sch. 6 para. 12Taxation (International and Other Provisions) Act 2010s. 154(4A)Finance Act 2026Sch. 6 para. 4(5)(d)Sch. 6 para. 12Taxation (International and Other Provisions) Act 2010s. 154(5A)(5B)Finance Act 2026Sch. 6 para. 4(5)(f)Sch. 6 para. 12Taxation (International and Other Provisions) Act 2010s. 162AFinance Act 2026Sch. 6 para. 14(1)Sch. 6 para. 32(1)Taxation (International and Other Provisions) Act 2010s. 157(3)Finance Act 2026Sch. 6 para. 14(2)Sch. 6 para. 32(1)Taxation (International and Other Provisions) Act 2010s. 162BFinance Act 2026Sch. 6 para. 15Sch. 6 para. 32(1)Taxation (International and Other Provisions) Act 2010s. 164AFinance Act 2026Sch. 6 para. 16(1)Sch. 6 para. 32(1)Taxation (International and Other Provisions) Act 2010s. 170(1)(zb)Finance Act 2026Sch. 6 para. 16(2)Sch. 6 para. 32(1)Taxation (International and Other Provisions) Act 2010s. 371SD(5A)Finance Act 2026Sch. 6 para. 16(3)Sch. 6 para. 32(1)Taxation (International and Other Provisions) Act 2010s. 164(3)-(4C)Finance Act 2026Sch. 6 para. 18(b)Sch. 6 para. 32(1)Taxation (International and Other Provisions) Act 2010s. 174(1A)(1B)Finance Act 2026Sch. 6 para. 19(1)(b)(3)Taxation (International and Other Provisions) Act 2010s. 147(6)(bza)Finance Act 2026Sch. 6 para. 29(1)(a)Sch. 6 para. 32(3)Sch. 6 para. 32(1)Taxation (International and Other Provisions) Act 2010s. 173AFinance Act 2026Sch. 6 para. 29(2)Sch. 6 para. 32(3)Sch. 6 para. 32(1)
Part 4Transfer pricingCHAPTER 2Key interpretative provisions<Emphasis>
“Direct participation” in management, control or capital of a person</Emphasis>Direct participation1571Subsection (2) applies for the purposes of—athis Part,bin Part 2, section 132(7), ...cin Part 5, section 219(2) , ...
din Part 6A, section 259NB(4) , ... , and ein Part 10, section 463(4)...f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2A person is directly participating in the management, control or capital of another person at a particular time if (and only if) that other person is at that time—aa body corporate or a firm, andbcontrolled by the first person.S. 157(1)(d) and word inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 10 para. 11(b)S. 157(2) applied (with effect in accordance with s. 116(1) of the amending Act) by Finance Act 2015 (c. 11), s. 106(7)(a)S. 157(1)(e) and word 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. 15(b)Word in s. 157(1)(b) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), Sch. 10 para. 11(a)S. 157(2) applied by 2010 c. 4, s. 356OT(7) (as inserted (with effect in accordance with s. 81 of the amending Act) by Finance Act 2016 (c. 24), s. 77(1) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2)))S. 157(1)(f) and word omitted (with effect in accordance with s. 20(12) of the amending Act) by virtue of Finance Act 2025 (c. 8), s. 20(7)(b)(12)Word in s. 157(1)(c) omitted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 15(a)Pt. 4 excluded (1.10.2011) by Postal Services Act 2011 (c. 5), s. 93(2)(3), Sch. 2 para. 6(2); S.I. 2011/2329, art. 3Word in s. 157(1)(d) omitted (with effect in accordance with Sch. 3 para. 7 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 3 para. 6(2)(a)Pt. 4 excluded by 2010 c. 4, s. 938N (as inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 2)S. 157(2) applied by 2007 c. 3, s. 517U(7) (as inserted (with effect in accordance with s. 82 of the amending Act) by Finance Act 2016 (c. 24), s. 79(1) (and also with effect in accordance with Finance (No. 2) Act 2017 (c. 32), s. 39(1)(2)))Pt. 4 excluded (1.4.2012) by Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 4 para. 3(2); S.I. 2011/2576, art. 5Pt. 4 excluded (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 129(11) (with s. 147, Sch. 17)Word in s. 157(1)(d) inserted (with effect in accordance with s. 20(12) of the amending Act) by Finance Act 2025 (c. 8), s. 20(7)(a)(12)