http://www.legislation.gov.uk/ukpga/2010/8/section/236Taxation (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 Database2026-05-05Expert Participation2026-03-18 Part 6236. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Pt. 6 omitted (with effect in relation to accounting periods beginning on or after 1.1.2017 in accordance with Sch. 10 para. 22 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 10 para. 15; and ss. 257, 257 so far as continuing to have effect are amended (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 paras. 41, 42