{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010-amendment-order-2010/article-3",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010-amendment-order-2010/article-3.json",
  "legislation": "uksi/2010/2901",
  "legislation_title": "The Taxation (International and Other Provisions) Act 2010 (Amendment) Order 2010",
  "legislation_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010-amendment-order-2010",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Amendment of the Income Tax (Trading and Other Income) Act 2005",
  "text": "In section 832A(6) of the Income Tax (Trading and Other Income) Act 2005 (meaning of “double taxation relief arrangements”) for the words from “specified” to the end substitute “which have effect under section 2(1) of TIOPA 2010.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 5. Section 832A(6) was inserted by paragraph 53 of Schedule 7 to the Finance Act 2008 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2901/article/3",
    "retrieved_at": "2026-10-29T02:23:32.122090+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."
}