{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-12/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-12/paragraph-10.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/12/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "In the following provisions of ICTA, for “or 751AA” substitute “ , 751AA, 751AB or 751AC ”\n(a) section 747(3A) and (5A) (imputation of chargeable profits and creditable tax of controlled foreign companies),\n(b) section 749(10) (residence),\n(c) section 749A(9) (elections and designations under section 749: supplementary provisions), and\n(d) section 750(3)(ab) (territories with a lower level of taxation).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/12/paragraph/10",
    "retrieved_at": "2026-10-29T09:09:31.813616+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."
}