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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2010/8/section/289</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/section/289/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2010/8/section/289/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><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2010/8/body" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/8/body" NumberOfProvisions="807" RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-03-18"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2010/8/part/7" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/8/part/7" NumberOfProvisions="115" id="part-7" RestrictExtent="E+W+S+N.I." RestrictStartDate="2023-07-11"><Number><CommentaryRef Ref="key-64f9f0f7786160548ccf17641d07d520"/><CommentaryRef Ref="key-ee6631457ddad439af0acad47120c89f"/><Strong>Part 7</Strong></Number><Title>Tax treatment of financing costs and income</Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/2010/8/part/7/chapter/4" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/8/part/7/chapter/4" NumberOfProvisions="14" id="part-7-chapter-4" RestrictExtent="E+W+S+N.I." Status="Repealed" Match="false" RestrictStartDate="2017-11-16"><Number><CommentaryRef Ref="key-64f9f0f7786160548ccf17641d07d520"/>CHAPTER 4</Number><Title>Exemption of financing income</Title><P1group Status="Repealed" Match="false" RestrictStartDate="2017-11-16"><Title>Meaning of  “the reporting body”</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/8/section/289" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/289" id="section-289"><Pnumber PuncAfter=""><CommentaryRef Ref="key-64f9f0f7786160548ccf17641d07d520"/>289</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></P1para></P1></P1group></Chapter></Part></Body></Primary><Commentaries><Commentary id="key-64f9f0f7786160548ccf17641d07d520" Type="F"><Para><Text><CitationSubRef id="cfm73uxo3-00040" SectionRef="part-7" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/part/7">Pt. 7</CitationSubRef> repealed (with effect in accordance with Sch. 5 para. 25(1) of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2017/32" id="cfm73uxo3-00041" Class="UnitedKingdomPublicGeneralAct" Year="2017" Number="32" Title="Finance (No. 2) Act 2017">Finance (No. 2) Act 2017 (c. 32)</Citation>, <CitationSubRef CitationRef="cfm73uxo3-00041" id="cfm73uxo3-00042" SectionRef="schedule-5-paragraph-11-1" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/5/paragraph/11/1" Operative="true">Sch. 5 para. 11(1)</CitationSubRef></Text></Para></Commentary><Commentary id="key-ee6631457ddad439af0acad47120c89f" Type="C"><Para><Text><CitationSubRef SectionRef="part-7" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/part/7" id="c5cgtmpm5-00140">Pt. 7</CitationSubRef> modified (11.7.2023) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2023/30" Class="UnitedKingdomPublicGeneralAct" Year="2023" Number="30" Title="Finance (No. 2) Act 2023" id="c5cgtmpm5-00141">Finance (No. 2) Act 2023 (c. 30)</Citation>, <CitationSubRef SectionRef="schedule-3-paragraph-38" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/3/paragraph/38" CitationRef="c5cgtmpm5-00141" Operative="true" id="c5cgtmpm5-00142">Sch. 3 para. 38</CitationSubRef> (with <CitationSubRef SectionRef="schedule-3-paragraph-37" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/3/paragraph/37" CitationRef="c5cgtmpm5-00141" id="c5cgtmpm5-00143">Sch. 3 paras. 37</CitationSubRef>, <CitationSubRef SectionRef="schedule-3-paragraph-39" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/3/paragraph/39" CitationRef="c5cgtmpm5-00141" id="c5cgtmpm5-00144">39</CitationSubRef>, <CitationSubRef SectionRef="schedule-3-paragraph-40" URI="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/3/paragraph/40" CitationRef="c5cgtmpm5-00141" id="c5cgtmpm5-00145">40</CitationSubRef>)</Text></Para></Commentary></Commentaries></Legislation>