<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/2010/8" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/8" NumberOfProvisions="1749" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="E+W+S+N.I." RestrictStartDate="2025-03-20"><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/ukpga/2010/8/section/293</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>2025-04-29</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2025-03-20</dct:valid>
					
					<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/2010/8/section/293/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/2010/8/resources" title="More Resources"/>
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes" href="http://www.legislation.gov.uk/id/ukpga/2010/8/section/293/notes" title="Explanatory Notes"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/notes/toc" href="http://www.legislation.gov.uk/ukpga/2010/8/notes/contents" title="Explanatory Notes Table of Contents"/>
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/2010/8" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/2010/8/introduction" title="introduction"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/2010/8/body" title="body"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/2010/8/schedules" title="schedules"/>
					
										
					
					
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/2010/8/section/293/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/2010/8/section/293/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/2010/8/section/293/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/2010/8/section/293/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/2010/8/section/293/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/2010/8/section/293/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/2010/8/section/293/data.html" title="HTML5 snippet"/>

					
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2010/8/contents" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2010/8/section/293/enacted" title="enacted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2010/8/section/293/2010-04-01" title="2010-04-01"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2010/8/section/293/2013-01-01" title="2013-01-01"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2010/8/section/293/2017-11-16" title="2017-11-16"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/2010/8" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/2010/8/section/292" title="Provision; Section 292"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/2010/8/section/259NF" title="Provision; Section 259NF"/><atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2010/8/section/294" title="Provision; Section 294"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/2010/8/section/354" title="Provision; Section 354"/>
					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2010"/><ukm:Number Value="8"/><ukm:EnactmentDate Date="2010-03-18"/><ukm:ISBN Value="9780105408109"/><ukm:UnappliedEffects><ukm:UnappliedEffect AffectedNumber="8" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="s. 51(5)(6)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8" AffectingEffectsExtent="E+W+S+N.I." Row="195" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-195" AffectingYear="2026" Comments="Budget speech on 26.11.2025, so not retrosp." AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" Created="2026-03-30T09:03:22Z" RequiresApplied="true" EffectId="key-9fb2ef17063f70c80bafb2e55f44fa68" AffectedYear="2010" AffectingNumber="11" AffectedProvisions="Sch. 7ZA para. 10(1)" AffectedClass="UnitedKingdomPublicGeneralAct" Type="excluded"><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="schedule-7ZA" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/7ZA" err:Ref="Section missing in legislation" Missing="true">Sch. 7ZA </ukm:Section><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="schedule-7ZA-paragraph-10-1" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/7ZA/paragraph/10/1" err:Ref="Section missing in legislation" Missing="true">para. 10(1)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-51-5" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/51/5">s. 51(5)</ukm:Section><ukm:Section Ref="section-51-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/51/6">(6)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-51-7" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/51/7">s. 51(7)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2025-12-02" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-268" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" EffectId="key-44260a149e284fa4362fc6e787c97338" RequiresApplied="true" AffectedYear="2010" Row="268" AffectingYear="2026" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8" Type="inserted" Created="2026-03-30T09:03:22Z" AffectedProvisions="Sch. 7A para. 1A and cross-heading" AffectingProvisions="s. 61(3)(19)" AffectedNumber="8" AffectingNumber="11"><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-7A" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/7A">Sch. 7A </ukm:Section><ukm:Section Ref="schedule-7A-paragraph-1A" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/7A/paragraph/1A" FoundRef="schedule-7A">para. 1A</ukm:Section> and cross-heading</ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-61-3" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/61/3">s. 61(3)</ukm:Section><ukm:Section Ref="section-61-19" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/61/19">(19)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="with effect in accordance with" OtherQualification="s. 61(19)"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-273" RequiresApplied="true" AffectingYear="2026" Type="inserted" Created="2026-03-30T09:03:22Z" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectedYear="2010" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8" AffectingNumber="11" AffectedNumber="8" EffectId="key-ef546257e4cd91a4ac09b66e549c6c9c" Row="273" AffectedProvisions="Sch. 7A para. 4(6A)-(6C)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectingProvisions="s. 61(5)(d)(21)"><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-7A" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/7A">Sch. 7A </ukm:Section><ukm:SectionRange Start="schedule-7A-paragraph-4-6A" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/7A/paragraph/4/6A" FoundStart="schedule-7A-paragraph-4" End="schedule-7A-paragraph-4-6C" UpTo="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/7A/paragraph/4/6C" FoundEnd="schedule-7A-paragraph-4" MissingEnd="true"><ukm:Section Ref="schedule-7A-paragraph-4-6A" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/7A/paragraph/4/6A" FoundRef="schedule-7A-paragraph-4">para. 4(6A)</ukm:Section>-<ukm:Section Ref="schedule-7A-paragraph-4-6C" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/7A/paragraph/4/6C" FoundRef="schedule-7A-paragraph-4">(6C)</ukm:Section></ukm:SectionRange></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-61-5-d" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/61/5/d">s. 61(5)(d)</ukm:Section><ukm:Section Ref="section-61-21" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/61/21">(21)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for periods of account ending on or after 31.3.2026"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Row="286" AffectingProvisions="s. 61(13)(21)" AffectedYear="2010" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-286" AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" AffectingNumber="11" Type="inserted" AffectedNumber="8" AffectedProvisions="Sch. 7A para. 11A 11B and cross-heading" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" Created="2026-03-30T09:03:22Z" EffectId="key-be48445e83a5021f37382b6d423f2b6c" AffectingYear="2026" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8"><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-7A" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/7A">Sch. 7A </ukm:Section><ukm:Section Ref="schedule-7A-paragraph-11A" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/7A/paragraph/11A" FoundRef="schedule-7A">para. 11A</ukm:Section> <ukm:Section Ref="schedule-7A-paragraph-11B" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/7A/paragraph/11B" FoundRef="schedule-7A">11B</ukm:Section> and cross-heading</ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-61-13" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/61/13">s. 61(13)</ukm:Section><ukm:Section Ref="section-61-21" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/61/21">(21)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for periods of account ending on or after 31.3.2026"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingYear="2026" Type="inserted" RequiresApplied="true" Created="2026-03-30T09:03:22Z" AffectedClass="UnitedKingdomPublicGeneralAct" Row="287" AffectedProvisions="Sch. 7A para. 20(3)(za)" AffectedNumber="8" AffectingNumber="11" EffectId="key-7314b7869b3a2f51d4bb54781688e6d5" AffectingProvisions="s. 61(14)(a)(i)(20)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8" AffectedYear="2010" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-287" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectingEffectsExtent="E+W+S+N.I."><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-7A" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/7A">Sch. 7A </ukm:Section><ukm:Section Ref="schedule-7A-paragraph-20-3-za" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/7A/paragraph/20/3/za" FoundRef="schedule-7A-paragraph-20">para. 20(3)(za)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-61-14-a-i" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/61/14/a/i">s. 61(14)(a)(i)</ukm:Section><ukm:Section Ref="section-61-20" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/61/20">(20)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="with effect in accordance with" OtherQualification="s. 61(20)"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedYear="2010" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="8" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8" Row="289" EffectId="key-9d6f95fe0e7aff398c42b90006374ba2" AffectingProvisions="s. 61(14)(a)(iii)(20)" Created="2026-03-30T09:03:22Z" Type="inserted" AffectingYear="2026" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" RequiresApplied="true" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-289" AffectingNumber="11" AffectedProvisions="Sch. 7A para. 20(3)(ca)"><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-7A" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/7A">Sch. 7A </ukm:Section><ukm:Section Ref="schedule-7A-paragraph-20-3-ca" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/7A/paragraph/20/3/ca" FoundRef="schedule-7A-paragraph-20">para. 20(3)(ca)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-61-14-a-iii" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/61/14/a/iii">s. 61(14)(a)(iii)</ukm:Section><ukm:Section Ref="section-61-20" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/61/20">(20)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="with effect in accordance with" OtherQualification="s. 61(20)"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Created="2026-03-30T09:03:22Z" AffectedYear="2010" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-293" AffectingProvisions="s. 61(16)(21)" AffectedNumber="8" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="Sch. 7A para. 44(1A)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8" AffectingYear="2026" RequiresApplied="true" AffectingNumber="11" EffectId="key-5fb9b945ba0c49bb06cfcc2c2d80c251" Row="293" Type="inserted" AffectingEffectsExtent="E+W+S+N.I." AffectingClass="UnitedKingdomPublicGeneralAct"><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-7A" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/7A">Sch. 7A </ukm:Section><ukm:Section Ref="schedule-7A-paragraph-44-1A" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/7A/paragraph/44/1A" FoundRef="schedule-7A-paragraph-44">para. 44(1A)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-61-16" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/61/16">s. 61(16)</ukm:Section><ukm:Section Ref="section-61-21" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/61/21">(21)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for periods of account ending on or after 31.3.2026"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedYear="2010" AffectingProvisions="s. 62(1)(b)(2)" AffectedNumber="8" Row="297" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8" AffectedClass="UnitedKingdomPublicGeneralAct" Created="2026-03-30T09:03:22Z" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-297" EffectId="key-b583bdba73c93a86542f12d8ed1de290" AffectedProvisions="s. 407(1A)" AffectingClass="UnitedKingdomPublicGeneralAct" Type="inserted" RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectingNumber="11" AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2026"><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-407-1A" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/407/1A" FoundRef="section-407">s. 407(1A)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-62-1-b" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/62/1/b">s. 62(1)(b)</ukm:Section><ukm:Section Ref="section-62-2" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/62/2">(2)</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:Section Ref="section-62-3" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/62/3">s. 62(3)</ukm:Section></ukm:Savings><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for periods of account ending on or after 31.12.2021"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedProvisions="Pt. 4A" RequiresApplied="true" Type="inserted" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="11" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-885" AffectingYear="2026" AffectingProvisions="Sch. 5 para. 1(1)" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-8549cc37654bf5f63020dff266b5dc12" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8" Row="885" Created="2026-03-30T09:03:22Z" AffectedNumber="8" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectedYear="2010" AffectingClass="UnitedKingdomPublicGeneralAct"><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="part-4A" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/part/4A" err:Ref="Section missing in legislation" Missing="true">Pt. 4A</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-5" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/5">Sch. 5 </ukm:Section><ukm:Section Ref="schedule-5-paragraph-1-1" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/5/paragraph/1/1">para. 1(1)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-46-2" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/46/2">s. 46(2)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for accounting periods beginning on or after 1.1.2026"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedYear="2010" AffectedProvisions="Sch. A1" Created="2026-03-30T09:03:22Z" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="Sch. 5 para. 1(2)" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-890" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8" EffectId="key-89ecaa45b3afe2a8903e5a498bfbdd53" AffectedNumber="8" Type="inserted" AffectingYear="2026" Row="890" AffectingNumber="11"><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="schedule-A1" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/A1" err:Ref="Section missing in legislation" Missing="true">Sch. A1</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-5" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/5">Sch. 5 </ukm:Section><ukm:Section Ref="schedule-5-paragraph-1-2" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/5/paragraph/1/2">para. 1(2)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-46-2" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/46/2">s. 46(2)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for accounting periods beginning on or after 1.1.2026"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedProvisions="Sch. 11 Pt. 2A" AffectedYear="2010" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-892" AffectingEffectsExtent="E+W+S+N.I." Row="892" AffectedNumber="8" Type="inserted" AffectingYear="2026" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectingNumber="11" RequiresApplied="true" Created="2026-03-30T09:03:22Z" AffectingProvisions="Sch. 5 para. 1(4)" AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-28d1b66013e8c62dc4a3e93266725883" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8"><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-11" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/11">Sch. 11 </ukm:Section><ukm:Section Ref="schedule-11-part-2A" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/11/part/2A" FoundRef="schedule-11">Pt. 2A</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-5" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/5">Sch. 5 </ukm:Section><ukm:Section Ref="schedule-5-paragraph-1-4" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/5/paragraph/1/4">para. 1(4)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-46-2" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/46/2">s. 46(2)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for accounting periods beginning on or after 1.1.2026"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" Row="909" AffectedYear="2010" Type="inserted" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-909" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8" AffectingYear="2026" AffectingNumber="11" AffectingEffectsExtent="E+W+S+N.I." EffectId="key-41a087881352375049bf06cbcb12e1af" AffectedProvisions="s. 148A" AffectedNumber="8" AffectingProvisions="Sch. 6 para. 2(1)" Created="2026-03-30T09:03:22Z" AffectedClass="UnitedKingdomPublicGeneralAct"><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-148A" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/148A" err:Ref="Section missing in legislation" Missing="true">s. 148A</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-2-1" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/2/1">para. 2(1)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-32-1" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/32/1">para. 32(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for chargeable periods commencing on or after 1.1.2026"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedYear="2010" Type="inserted" AffectedProvisions="s. 170(1)(za)" Created="2026-03-30T09:03:22Z" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-912" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" Row="912" AffectingProvisions="Sch. 6 para. 2(4)(a)" AffectedNumber="8" EffectId="key-6a1e707101cc4a7e049316cbb285718f" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="11" AffectingYear="2026"><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-170-1-za" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/170/1/za" FoundRef="section-170">s. 170(1)(za)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-2-4-a" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/2/4/a">para. 2(4)(a)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-32-1" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/32/1">para. 32(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for chargeable periods commencing on or after 1.1.2026"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect EffectId="key-7db0c4339cd5e4fe6bc7edf0ed3f8c9f" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-913" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" Created="2026-03-30T09:03:22Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8" AffectingNumber="11" AffectingProvisions="Sch. 6 para. 2(4)(b)" AffectedYear="2010" AffectingYear="2026" AffectingEffectsExtent="E+W+S+N.I." Type="inserted" Row="913" RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="8" AffectedProvisions="s. 170(1A)" AffectingClass="UnitedKingdomPublicGeneralAct"><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-170-1A" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/170/1A" FoundRef="section-170">s. 170(1A)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-2-4-b" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/2/4/b">para. 2(4)(b)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-32-1" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/32/1">para. 32(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for chargeable periods commencing on or after 1.1.2026"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedProvisions="s. 151(3)(4)" Type="inserted" AffectingProvisions="Sch. 6 para. 3" AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2026" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="2010" RequiresApplied="true" Row="915" AffectingNumber="11" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-915" EffectId="key-78dc29ce402bab83989e95ce735590d6" Created="2026-03-30T09:03:22Z" AffectedNumber="8"><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-151-3" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/151/3" FoundRef="section-151">s. 151(3)</ukm:Section><ukm:Section Ref="section-151-4" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/151/4" FoundRef="section-151">(4)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-3" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/3">para. 3</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-32-1" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/32/1">para. 32(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for chargeable periods commencing on or after 1.1.2026"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-918" AffectedProvisions="s. 153A" AffectedYear="2010" EffectId="key-53af67ba621179d9d8d3f298dbc36bed" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8" Created="2026-03-30T09:03:22Z" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="8" AffectingYear="2026" RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="11" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="Sch. 6 para. 4(3)" Row="918" Type="inserted"><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-153A" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/153A" err:Ref="Section missing in legislation" Missing="true">s. 153A</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-4-3" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/4/3">para. 4(3)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-12" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/12">para. 12</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="with effect in accordance with" OtherQualification="Sch. 6 para. 12"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Type="inserted" RequiresApplied="true" AffectingYear="2026" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 6 para. 4(4)" Row="919" AffectedYear="2010" Created="2026-03-30T09:03:22Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8" AffectedProvisions="s. 153B" AffectingEffectsExtent="E+W+S+N.I." AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" EffectId="key-81b55b8cded42437b162134c31c2325f" AffectingNumber="11" AffectedNumber="8" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-919"><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-153B" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/153B" err:Ref="Section missing in legislation" Missing="true">s. 153B</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-4-4" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/4/4">para. 4(4)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-12" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/12">para. 12</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="with effect in accordance with" OtherQualification="Sch. 6 para. 12"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8" Row="923" AffectingYear="2026" RequiresApplied="true" AffectedNumber="8" AffectingNumber="11" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-923" AffectingEffectsExtent="E+W+S+N.I." AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="2010" Created="2026-03-30T09:03:22Z" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-10a22e7d44542817f0eb687a0f9c949e" AffectedProvisions="s. 154(4A)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectingProvisions="Sch. 6 para. 4(5)(d)" Type="inserted"><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-154-4A" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/154/4A" FoundRef="section-154">s. 154(4A)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-4-5-d" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/4/5/d">para. 4(5)(d)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-12" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/12">para. 12</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="with effect in accordance with" OtherQualification="Sch. 6 para. 12"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingYear="2026" Row="925" AffectedProvisions="s. 154(5A)(5B)" AffectingProvisions="Sch. 6 para. 4(5)(f)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingNumber="11" Created="2026-03-30T09:03:22Z" AffectedNumber="8" EffectId="key-60c62036e8b88098ab8f3f11dd75fb8c" AffectedClass="UnitedKingdomPublicGeneralAct" Type="inserted" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-925" RequiresApplied="true" AffectedYear="2010"><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-154-5A" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/154/5A" FoundRef="section-154">s. 154(5A)</ukm:Section><ukm:Section Ref="section-154-5B" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/154/5B" FoundRef="section-154">(5B)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-4-5-f" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/4/5/f">para. 4(5)(f)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-12" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/12">para. 12</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="with effect in accordance with" OtherQualification="Sch. 6 para. 12"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingYear="2026" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-1008" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" EffectId="key-bb08109488a05f53f83788b53b4096f5" AffectingEffectsExtent="E+W+S+N.I." AffectedNumber="8" AffectedYear="2010" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedClass="UnitedKingdomPublicGeneralAct" Row="1008" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8" AffectingProvisions="Sch. 6 para. 14(1)" AffectedProvisions="s. 162A" Type="inserted" AffectingNumber="11" Created="2026-03-30T09:03:22Z"><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-162A" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/162A" err:Ref="Section missing in legislation" Missing="true">s. 162A</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-14-1" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/14/1">para. 14(1)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-32-1" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/32/1">para. 32(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for chargeable periods commencing on or after 1.1.2026"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-1009" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="11" AffectingYear="2026" Created="2026-03-30T09:03:22Z" RequiresApplied="true" AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-88a9a7b9e3a66b930607ee0ed7c6f17a" Row="1009" AffectedNumber="8" Type="inserted" AffectingProvisions="Sch. 6 para. 14(2)" AffectedProvisions="s. 157(3)" AffectedYear="2010" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8"><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-157-3" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/157/3" FoundRef="section-157">s. 157(3)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-14-2" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/14/2">para. 14(2)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-32-1" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/32/1">para. 32(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for chargeable periods commencing on or after 1.1.2026"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedProvisions="s. 162B" AffectedNumber="8" AffectedYear="2010" AffectingNumber="11" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8" AffectedClass="UnitedKingdomPublicGeneralAct" Type="inserted" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectingYear="2026" Created="2026-03-30T09:03:22Z" Row="1010" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="Sch. 6 para. 15" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-1010" AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" EffectId="key-3cabb4175d00d13bd2fc5f3e4c8b1c31"><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-162B" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/162B" err:Ref="Section missing in legislation" Missing="true">s. 162B</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-15" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/15">para. 15</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-32-1" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/32/1">para. 32(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for chargeable periods commencing on or after 1.1.2026"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-1011" AffectingNumber="11" RequiresApplied="true" Created="2026-03-30T09:03:22Z" AffectedNumber="8" AffectedYear="2010" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8" Row="1011" AffectingYear="2026" EffectId="key-e3e5f486b449356d841040646f91edf4" AffectingEffectsExtent="E+W+S+N.I." Type="inserted" AffectingProvisions="Sch. 6 para. 16(1)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 164A" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectedClass="UnitedKingdomPublicGeneralAct"><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-164A" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/164A" err:Ref="Section missing in legislation" Missing="true">s. 164A</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-16-1" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/16/1">para. 16(1)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-32-1" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/32/1">para. 32(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for chargeable periods commencing on or after 1.1.2026"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" Type="inserted" AffectingEffectsExtent="E+W+S+N.I." AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 170(1)(zb)" RequiresApplied="true" AffectedYear="2010" AffectingProvisions="Sch. 6 para. 16(2)" AffectingNumber="11" AffectingYear="2026" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-1012" EffectId="key-bc145632bceb20a851233c20ec3f7bbc" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8" AffectedNumber="8" Created="2026-03-30T09:03:22Z" Row="1012"><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-170-1-zb" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/170/1/zb" FoundRef="section-170">s. 170(1)(zb)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-16-2" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/16/2">para. 16(2)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-32-1" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/32/1">para. 32(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for chargeable periods commencing on or after 1.1.2026"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8" Created="2026-03-30T09:03:22Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectedNumber="8" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-1013" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2026" AffectingProvisions="Sch. 6 para. 16(3)" EffectId="key-37dcb379bad42b0e487b7a0c8fd4b7e1" AffectedProvisions="s. 371SD(5A)" RequiresApplied="true" AffectingNumber="11" AffectingEffectsExtent="E+W+S+N.I." Type="inserted" Row="1013" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="2010"><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-371SD-5A" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/371SD/5A" FoundRef="section-371SD">s. 371SD(5A)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-16-3" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/16/3">para. 16(3)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-32-1" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/32/1">para. 32(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for chargeable periods commencing on or after 1.1.2026"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Comments="Contains power" AffectedNumber="8" AffectedYear="2010" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2026" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8" AffectingNumber="11" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectedProvisions="s. 164(3)-(4C)" Created="2026-03-30T09:03:22Z" EffectId="key-e097d5e1168d3680a3376a282b453b84" Row="1016" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-1016" AffectingProvisions="Sch. 6 para. 18(b)" Type="substituted for s. 164(3)(4)" RequiresApplied="true"><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:SectionRange Start="section-164-3" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/164/3" End="section-164-4C" UpTo="http://www.legislation.gov.uk/id/ukpga/2010/8/section/164/4C" FoundEnd="section-164" MissingEnd="true"><ukm:Section Ref="section-164-3" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/164/3">s. 164(3)</ukm:Section>-<ukm:Section Ref="section-164-4C" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/164/4C" FoundRef="section-164">(4C)</ukm:Section></ukm:SectionRange></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-18-b" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/18/b">para. 18(b)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-32-1" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/32/1">para. 32(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for chargeable periods commencing on or after 1.1.2026"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-00450c9489043efd5b0e379802c15d2c" Row="1018" Type="inserted" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectingProvisions="Sch. 6 para. 19(1)(b)(3)" AffectedYear="2010" Created="2026-03-30T09:03:22Z" Comments="with retrospective effect" AffectingYear="2026" AffectedProvisions="s. 174(1A)(1B)" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-1018" AffectedNumber="8" AffectingNumber="11" AffectingEffectsExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8"><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-174-1A" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/174/1A" FoundRef="section-174">s. 174(1A)</ukm:Section><ukm:Section Ref="section-174-1B" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/174/1B" FoundRef="section-174">(1B)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-19-1-b" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/19/1/b">para. 19(1)(b)</ukm:Section><ukm:Section Ref="schedule-6-paragraph-19-3" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/19/3">(3)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="with effect in accordance with" OtherQualification="Sch. 6 para. 19(3)"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingNumber="11" AffectedProvisions="s. 147(6)(bza)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8" Created="2026-03-30T09:03:22Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" RequiresApplied="true" AffectedNumber="8" AffectingProvisions="Sch. 6 para. 29(1)(a)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="E+W+S+N.I." AffectedYear="2010" AffectingClass="UnitedKingdomPublicGeneralAct" Row="1044" EffectId="key-d97a8784302d9c5395a381874bd29d74" AffectingYear="2026" Type="inserted" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-1044"><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-147-6-bza" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/147/6/bza" FoundRef="section-147">s. 147(6)(bza)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-29-1-a" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/29/1/a">para. 29(1)(a)</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-32-3" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/32/3">para. 32(3)</ukm:Section></ukm:Savings><ukm:CommencementAuthority><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-32-1" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/32/1">para. 32(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for chargeable periods commencing on or after 1.1.2026"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect RequiresApplied="true" Created="2026-03-30T09:03:22Z" URI="http://www.legislation.gov.uk/id/effect/ukpga-2026-11-5l4rvn96-1047" AffectedNumber="8" AffectingYear="2026" AffectingEffectsExtent="E+W+S+N.I." Row="1047" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2026/11" AffectingNumber="11" AffectedProvisions="s. 173A" Type="inserted" EffectId="key-9ce0bc15ae8992d504bdf6a3208c3eca" AffectingProvisions="Sch. 6 para. 29(2)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2010/8" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="2010"><ukm:AffectedTitle>Taxation (International and Other Provisions) Act 2010</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-173A" URI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/173A" err:Ref="Section missing in legislation" Missing="true">s. 173A</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2026</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-29-2" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/29/2">para. 29(2)</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-32-3" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/32/3">para. 32(3)</ukm:Section></ukm:Savings><ukm:CommencementAuthority><ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6">Sch. 6 </ukm:Section><ukm:Section Ref="schedule-6-paragraph-32-1" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/schedule/6/paragraph/32/1">para. 32(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Date="2026-03-18" Qualification="Other" OtherQualification="for chargeable periods commencing on or after 1.1.2026"/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/293/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2010/8/section/293/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>       
								</ukm:Notes> 
					<ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2010/8/pdfs/ukpga_20100008_en.pdf" Date="2010-08-05"/></ukm:Alternatives><ukm:TablesOfOrigins><ukm:TableOfOrigins URI="http://www.legislation.gov.uk/ukpga/2010/8/pdfs/ukpgatoo_20100008_en.pdf" Date="2010-08-05" Title="Explanatory Note"/></ukm:TablesOfOrigins><ukm:TablesOfDestinations><ukm:TableOfDestinations URI="http://www.legislation.gov.uk/ukpga/2010/8/pdfs/ukpgatod_20100008_en.pdf" Date="2010-08-05" Title="Explanatory Note"/></ukm:TablesOfDestinations>
					
					<ukm:Statistics>
									<ukm:TotalParagraphs Value="1759"/>
									<ukm:BodyParagraphs Value="781"/>
									<ukm:ScheduleParagraphs Value="978"/>
									<ukm:AttachmentParagraphs Value="0"/>
									<ukm:TotalImages Value="84"/>
								</ukm:Statistics>
				</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="781" RestrictExtent="E+W+S+N.I." RestrictStartDate="2025-03-20"><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>Statement of allocated exemptions: effect</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2010/8/section/293" IdURI="http://www.legislation.gov.uk/id/ukpga/2010/8/section/293" id="section-293"><Pnumber PuncAfter=""><CommentaryRef Ref="key-64f9f0f7786160548ccf17641d07d520"/>293</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>