{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-266",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-266.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "schedule/1/paragraph/266",
  "kind": "paragraph",
  "number": "266",
  "heading": null,
  "text": "(1) Amend Schedule 5 (attribution of gains to settlors with interest in non-resident or dual resident settlement) as follows.\n(2) In paragraph 2—\n(a) in sub-paragraph (8)—\n(i) for “section 416 of the Taxes Act” substitute “ sections 450 and 451 of CTA 2010 ”,\n(ii) for “section 416(6)” substitute “ section 451(4) to (6) of CTA 2010 ”,\n(b) in sub-paragraph (9)—\n(i) for “section 416 of the Taxes Act” substitute “ section 449 of CTA 2010 ”,\n(ii) for “section 416(6)” substitute “ section 451(4) to (6) of CTA 2010 ”, and\n(c) in sub-paragraph (10) for “section 417(1) of the Taxes Act” substitute “ section 454 of CTA 2010 ”.\n(3) In paragraph 2A—\n(a) in sub-paragraph (8)—\n(i) for “section 416 of the Taxes Act” substitute “ sections 450 and 451 of CTA 2010 ”,\n(ii) for “section 416(6)” substitute “ section 451(4) to (6) of CTA 2010 ”,\n(b) in sub-paragraph (9)—\n(i) for “section 416 of the Taxes Act” substitute “ section 449 of CTA 2010 ”,\n(ii) for “section 416(6)” substitute “ section 451(4) to (6) of CTA 2010 ”, and\n(c) in sub-paragraph (10) in the definition of “participator” for “section 417(1) of the Taxes Act” substitute “ section 454 of CTA 2010 ”.\n(4) In paragraph 8—\n(a) in sub-paragraph (8)—\n(i) for “section 416 of the Taxes Act” substitute “ sections 450 and 451 of CTA 2010 ”,\n(ii) for “section 416(6)” substitute “ section 451(4) to (6) of CTA 2010 ”, and\n(b) in sub-paragraph (9) for “section 417(1) of the Taxes Act” substitute “ section 454 of CTA 2010 ”.\n(5) In paragraph 9—\n(a) in sub-paragraph (9)—\n(i) for “section 416 of the Taxes Act” substitute “ sections 450 and 451 of CTA 2010 ”,\n(ii) for “section 416(6)” substitute “ section 451(4) to (6) of CTA 2010 ”,\n(b) in sub-paragraph (10)—\n(i) for “section 416 of the Taxes Act” substitute “ section 449 of CTA 2010 ”,\n(ii) for “section 416(6)” substitute “ section 451(4) to (6) of CTA 2010 ”, and\n(c) in sub-paragraph (11) in the definition of “participator” for “section 417(1) of the Taxes Act” substitute “ section 454 of CTA 2010 ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/266",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}