Taxation (International and Other Provisions) Act 2010

Final provisions U.K.

F1 501 Minor and consequential amendments U.K.

Schedule 8 (minor and consequential amendments, including amendments for purposes connected with other tax law rewrite Acts) has effect.

Textual Amendments

F1 S. 374 renumbered as s. 501 (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(3)(c)

Commencement Information

I1 S. 501 (previously s. 374) in force for specified purposes at Royal Assent and in force for further specified purposes at 1.4.2010, see s. 381(2)(d)

F2 502 Transitional provisions and savings U.K.

(1) Schedule 9 (transitional provisions and savings) has effect.

(2) The Treasury may by order make such transitional or saving provision as the Treasury consider appropriate in connection with the coming into force of this Act.

(3) An order under this section may contain provision having retrospective effect.

Textual Amendments

F2 S. 377 renumbered as s. 502 (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(3)(d)

Commencement Information

I2 S. 502 (previously s. 377) wholly in force at 1.4.2010; s. 502(2)(3) in force at Royal Assent and s. 502(1) in force at 1.4.2010, see s. 381(1)(2)(g)

F3 503 Repeals and revocations U.K.

(1) Schedule 10 (repeals and revocations, including of spent enactments and including repeals for purposes connected with other tax law rewrite Acts) has effect.

(2) If—

(a) CTA 2010 repeals or revokes a provision and the repeal or revocation is for corporation tax purposes only (see section 1181(2) of that Act), and

(b) this Act also repeals or revokes the provision,

the repeal or revocation of the provision by this Act is for all purposes other than corporation tax purposes.

Textual Amendments

F3 S. 378 renumbered as s. 503 (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(3)(e)

F4 504 Index of defined expressions U.K.

(1) Schedule 11 (index of defined expressions that apply for purposes of Parts 2 to [F5 10]) has effect.

(2) That Schedule lists the places where some of the expressions used in Parts 2 to [F5 10] are defined or otherwise explained.

Textual Amendments

F4 S. 379 renumbered as s. 504 (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(3)(f)

F5 Word in s. 504(1)(2) 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(5)

F6 505 Extent U.K.

(1) This Act extends to England and Wales, Scotland and Northern Ireland (but see subsection (2)).

(2) An amendment, repeal or revocation contained in Schedule 7, 8 or 10 has the same extent as the provision amended, repealed or revoked.

Textual Amendments

F6 S. 380 renumbered as s. 505 (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(3)(g)

F7 506 Commencement U.K.

(1) This Act comes into force on 1 April 2010 and has effect—

(a) for corporation tax purposes, for accounting periods ending on or after that day,

(b) for income tax and capital gains tax purposes, for the tax year 2010-11 and subsequent tax years, and

(c) for petroleum revenue tax purposes, for chargeable periods beginning on or after 1 July 2010.

(2) Subsection (1) does not apply to the following provisions (which therefore come into force on the day on which this Act is passed)—

(a) section [F8 499],

(b) section [F9 500],

(c) the amendments in TCGA 1992 and ITA 2007 made by Part 13 of Schedule 8,

(d) section [F10 501] so far as relating to those amendments,

F11 (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F11 (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(g) section [F12 502(2) and (3)],

(h) section [F13 505],

(i) this section, and

(j) section [F14 507].

Textual Amendments

F7 S. 381 renumbered as s. 506 (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(3)(h)

F8 Word in s. 506(2)(a) (previously s. 381(2)(a)) 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)(e)(i)

F9 Word in s. 506(2)(b) (previously s. 381(2)(b)) 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)(e)(ii)

F10 Word in s. 506(2)(d) (previously s. 381(2)(d)) 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)(e)(iii)

F11 S. 506(2)(e)(f) (previously s. 381(2)(e)(f)) repealed (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(2)(b)

F12 Words in s. 506(2)(g) (previously s. 381(2)(g)) 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)(e)(iv)

F13 Word in s. 506(2)(h) (previously s. 381(2)(h)) 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)(e)(v)

F14 Word in s. 506(2)(i) (previously s. 381(2)(i)) 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)(e)(vi)

F15 507 Short title U.K.

This Act may be cited as the Taxation (International and Other Provisions) Act 2010.

Textual Amendments

F15 S. 382 renumbered as s. 507 (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(3)(i)