http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/4

http://www.legislation.gov.uk/ukpga/2010/8/schedule/4/paragraph/1

Taxation (International and Other Provisions) Act 2010

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.