Textual Amendments
F1Pt. 11: the existing Pt. 10 renumbered as Pt. 11 (except for ss. 375, 376 which are repealed) and the existing ss. 372-374, 377-382 renumbered as ss. 499-507 (with effect in accordance with Sch. 5 para. 25(1)-(3) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 10(1)(2)(a)(3) (with Sch. 5 paras. 27, 32-34)
Schedule 8 (minor and consequential amendments, including amendments for purposes connected with other tax law rewrite Acts) has effect.
Textual Amendments
F2S. 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
I1S. 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)
(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
F3S. 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
I2S. 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)
(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
F4S. 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)
(1)Schedule 11 (index of defined expressions that apply for purposes of Parts 2 to [F610]) has effect.
(2)That Schedule lists the places where some of the expressions used in Parts 2 to [F610] are defined or otherwise explained.
Textual Amendments
F5S. 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)
F6Word 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)
(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
F7S. 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)
(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 [F9499],
(b)section [F10500],
(c)the amendments in TCGA 1992 and ITA 2007 made by Part 13 of Schedule 8,
(d)section [F11501] so far as relating to those amendments,
F12(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12(f). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(g)section [F13502(2) and (3)],
(h)section [F14505],
(i)this section, and
(j)section [F15507].
Textual Amendments
F8S. 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)
F9Word 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)
F10Word 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)
F11Word 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)
F12S. 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)
F13Words 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)
F14Word 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)
F15Word 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)
This Act may be cited as the Taxation (International and Other Provisions) Act 2010.
Textual Amendments
F16S. 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)