{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010-amendment-order-2010/article-4",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010-amendment-order-2010/article-4.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/4",
  "kind": "article",
  "number": "4",
  "heading": "Amendment of the Taxation (International and Other Provisions) Act 2010",
  "text": "(1) The Taxation (International and Other Provisions) Act 2010 is amended as follows.\n(2) In section 59(6)(b) (profits previously treated as relevant profits) for “section 58” substitute “section 58 or 61 of this Act”.\n(3) In section 62(5)(b) (profits previously treated as relevant profits) for “section 61” substitute “section 58 or 61 of this Act”.\n(4) For section 210(6) (meaning of “the Commissioners”) substitute—\n“(6) In this section—\n“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs, and\n“transfer-pricing determination” has the meaning given by section 208(2).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2901/article/4",
    "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."
}