{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010.json",
  "id": "ukpga/2010/8",
  "title": "Taxation (International and Other Provisions) Act 2010",
  "short_title": "Taxation (International and Other Provisions) Act 2010",
  "long_title": "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.",
  "citation": "2010 c. 8",
  "type": "ukpga",
  "year": "2010",
  "number": "8",
  "version": "current",
  "date": "2010-03-18",
  "revised": true,
  "valid_from": "2026-03-18",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 4,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Overview",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
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      "heading": "Overview of Act",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Double taxation relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/2/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Double taxation arrangements and unilateral relief arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/2/chapter/1/crossheading/double-taxation-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Double taxation arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Giving effect to arrangements made in relation to other territories",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/1/crossheading/double-taxation-arrangements"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Arrangements may include retrospective or supplementary provision",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/1/crossheading/double-taxation-arrangements"
    },
    {
      "path": "section/4",
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      "heading": "Meaning of “double taxation” in sections 2 and 3",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-4",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/5",
      "kind": "section",
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      "heading": "Orders under section 2: contents and procedure",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-5",
      "extent": null,
      "status": null,
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    },
    {
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      "heading": "The effect given by section 2 to double taxation arrangements",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-6",
      "extent": "E+W+S+N.I.",
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      "parent": "part/2/chapter/1/crossheading/double-taxation-arrangements"
    },
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    },
    {
      "path": "part/2/chapter/1/crossheading/unilateral-relief-arrangements",
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    },
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      "heading": "Interpretation: “unilateral relief arrangements” means rules 1 to 9, etc",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-8",
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    },
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      "path": "section/9",
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      "heading": "Rule 1: the unilateral entitlement to credit for non-UK tax",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-9",
      "extent": null,
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    },
    {
      "path": "section/10",
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      "heading": "Rule 2: accrued income profits",
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    },
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      "path": "section/11",
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      "heading": "Rule 3: interaction between double taxation arrangements and rules 1 and 2",
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    },
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      "path": "section/12",
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      "heading": "Rule 4: cases in which, and calculation of, credit allowed for tax on dividends",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-12",
      "extent": null,
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    },
    {
      "path": "section/13",
      "kind": "section",
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      "heading": "Rule 5: credit for tax charged directly on dividend",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-13",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1/crossheading/unilateral-relief-arrangements"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Rule 6: credit for underlying tax on dividend paid to 10% associate of payer",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-14",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1/crossheading/unilateral-relief-arrangements"
    },
    {
      "path": "section/15",
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      "number": "15",
      "heading": "Rule 7: credit for underlying tax on dividend paid to sub-10% associate",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-15",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1/crossheading/unilateral-relief-arrangements"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Rule 8: credit for underlying tax on dividend paid by exchanged associate",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-16",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1/crossheading/unilateral-relief-arrangements"
    },
    {
      "path": "section/17",
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      "number": "17",
      "heading": "Rule 9: credit in relation to dividends for spared tax",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-17",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1/crossheading/unilateral-relief-arrangements"
    },
    {
      "path": "part/2/chapter/2",
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      "heading": "Double taxation relief by way of credit",
      "url": null,
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      "status": null,
      "parent": "part/2"
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    {
      "path": "part/2/chapter/2/crossheading/effect-to-be-given-to-credit-for-foreign-tax-allowed-against-uk-tax",
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      "number": null,
      "heading": "Effect to be given to credit for foreign tax allowed against UK tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Entitlement to credit for foreign tax reduces UK tax by amount of the credit",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2/crossheading/effect-to-be-given-to-credit-for-foreign-tax-allowed-against-uk-tax"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Time limits for claims for relief under section 18(2)",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-19",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/effect-to-be-given-to-credit-for-foreign-tax-allowed-against-uk-tax"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Foreign tax includes tax spared because of international development relief",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-20",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/effect-to-be-given-to-credit-for-foreign-tax-allowed-against-uk-tax"
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      "path": "part/2/chapter/2/crossheading/interpretation-of-chapter",
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      "path": "section/21",
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      "heading": "Meaning of “the arrangements”, “the non-UK territory”, “foreign tax” etc",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-21",
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    },
    {
      "path": "part/2/chapter/2/crossheading/credits-where-same-income-charged-to-income-tax-in-more-than-one-tax-year",
      "kind": "crossheading",
      "number": null,
      "heading": "Credits where same income charged to income tax in more than one tax year",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Credit for foreign tax on overlap profit if credit for that tax already allowed",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-22",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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      "path": "section/23",
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      "number": "23",
      "heading": "Time limits for claims for relief under section 22(2)",
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      "extent": null,
      "status": "repealed",
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    {
      "path": "section/24",
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      "heading": "Claw-back of relief under section 22(2)",
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      "parent": "part/2/chapter/2/crossheading/credits-where-same-income-charged-to-income-tax-in-more-than-one-tax-year"
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    {
      "path": "part/2/chapter/2/crossheading/cases-in-which-credit-not-allowed",
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      "heading": "Cases in which credit not allowed",
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      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/25",
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      "number": "25",
      "heading": "Credit not allowed if relief allowed against overseas tax",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-25",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/cases-in-which-credit-not-allowed"
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    {
      "path": "section/26",
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      "heading": "Credit not allowed under arrangements unless taxpayer is UK resident",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-26",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/cases-in-which-credit-not-allowed"
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    {
      "path": "section/27",
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      "number": "27",
      "heading": "Credit not allowed if person elects against credit",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-27",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/cases-in-which-credit-not-allowed"
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    {
      "path": "part/2/chapter/2/crossheading/exceptions-to-requirement-to-be-uk-resident",
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      "heading": "Exceptions to requirement to be UK resident",
      "url": null,
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    },
    {
      "path": "section/28",
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      "heading": "Unilateral relief for Isle of Man or Channel Islands tax",
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    {
      "path": "section/29",
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      "heading": "Unilateral relief for tax on income from employment or office",
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      "path": "section/30",
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      "heading": "Unilateral relief for non-UK tax on non-resident's UK branch or agency etc",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-30",
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    {
      "path": "part/2/chapter/2/crossheading/calculating-income-or-gains-in-respect-of-which-credit-is-allowed",
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      "heading": "Calculating income or gains in respect of which credit is allowed",
      "url": null,
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      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/31",
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      "number": "31",
      "heading": "Calculation of income or gain where remittance basis does not apply",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-31",
      "extent": null,
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      "path": "section/32",
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      "number": "32",
      "heading": "Calculation of amount received where UK tax charged on remittance basis",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-32",
      "extent": null,
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      "parent": "part/2/chapter/2/crossheading/calculating-income-or-gains-in-respect-of-which-credit-is-allowed"
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    {
      "path": "part/2/chapter/2/crossheading/limits-on-credit-general-rules",
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    },
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      "path": "section/33",
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      "heading": "Limit on credit: minimisation of the foreign tax",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-33",
      "extent": null,
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      "path": "section/34",
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      "parent": "part/2/chapter/2/crossheading/limits-on-credit-general-rules"
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      "path": "part/2/chapter/2/crossheading/limit-on-and-reduction-of-credit-against-income-tax",
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    },
    {
      "path": "section/36",
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      "heading": "Amount of limit",
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      "path": "section/37",
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      "heading": "Credit against tax on trade income: further rules",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-37",
      "extent": null,
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      "extent": null,
      "status": null,
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    {
      "path": "section/39",
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      "heading": "Credit reduced by reference to accrued income losses",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-39",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/2/crossheading/limit-on-and-reduction-of-credit-against-income-tax"
    },
    {
      "path": "part/2/chapter/2/crossheading/limit-on-credit-against-capital-gains-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Limit on credit against capital gains tax",
      "url": null,
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      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/40",
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      "status": null,
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    {
      "path": "part/2/chapter/2/crossheading/limit-on-total-credit-against-income-tax-and-capital-gains-tax",
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    },
    {
      "path": "section/41",
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      "heading": "Amount of limit",
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      "status": null,
      "parent": "part/2/chapter/2/crossheading/limit-on-total-credit-against-income-tax-and-capital-gains-tax"
    },
    {
      "path": "part/2/chapter/2/crossheading/limit-on-credit-against-corporation-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Limit on credit against corporation tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2"
    },
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      "path": "section/239",
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      "path": "section/240",
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      "heading": "Debt instruments treated as equity",
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      "path": "section/241",
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      "path": "section/242",
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      "heading": "Scheme including transfer of rights under a security",
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      "parent": "part/6/crossheading/deduction-schemes"
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      "path": "part/6/crossheading/consequences-of-deduction-notices",
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      "path": "section/243",
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      "parent": "part/6/crossheading/consequences-of-deduction-notices"
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      "path": "section/244",
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      "heading": "The rule against double deduction",
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      "parent": "part/6/crossheading/consequences-of-deduction-notices"
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      "path": "section/245",
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      "number": "245",
      "heading": "Application of the rule against deduction for untaxable payments",
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      "parent": "part/6/crossheading/consequences-of-deduction-notices"
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      "path": "section/246",
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      "heading": "Cases where payee's non-liability treated as not a result of scheme",
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      "parent": "part/6/crossheading/consequences-of-deduction-notices"
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      "path": "section/247",
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      "heading": "The rule against deduction for untaxable payments",
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      "path": "part/6/crossheading/receipt-notices",
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      "path": "section/249",
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      "path": "section/250",
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      "heading": "The receipt scheme conditions",
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      "path": "section/251",
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      "heading": "Amounts within corporation tax",
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      "path": "section/252",
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      "path": "section/253",
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      "path": "section/254",
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      "path": "section/255",
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      "heading": "Notices given before tax return made",
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      "path": "section/257",
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      "heading": "Amendments, closure notices and discovery assessments where section 256 applies",
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      "path": "part/6/crossheading/interpretation",
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      "path": "section/258",
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      "number": "258",
      "heading": "Schemes and series of transactions",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-258",
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      "status": "repealed",
      "parent": "part/6/crossheading/interpretation"
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      "path": "section/259",
      "kind": "section",
      "number": "259",
      "heading": "Minor definitions",
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      "parent": "part/6/crossheading/interpretation"
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    {
      "path": "part/6A",
      "kind": "part",
      "number": "6A",
      "heading": "Hybrid and other mismatches",
      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": null
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    {
      "path": "part/6A/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
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      "extent": null,
      "status": null,
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    {
      "path": "section/259A",
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      "number": "259A",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259A",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/1"
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    {
      "path": "part/6A/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Key definitions",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A"
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    {
      "path": "part/6A/chapter/2/crossheading/meaning-of-tax",
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      "number": null,
      "heading": "Meaning of “tax”",
      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": "part/6A/chapter/2"
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    {
      "path": "section/259B",
      "kind": "section",
      "number": "259B",
      "heading": "“Tax” means certain taxes on income and includes foreign tax etc",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A/chapter/2/crossheading/meaning-of-tax"
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    {
      "path": "part/6A/chapter/2/crossheading/equivalent-provision-to-this-part-under-foreign-law",
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      "number": null,
      "heading": "Equivalent provision to this Part under foreign law",
      "url": null,
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      "parent": "part/6A/chapter/2"
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      "path": "section/259BA",
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      "status": null,
      "parent": "part/6A/chapter/2/crossheading/equivalent-provision-to-this-part-under-foreign-law"
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      "path": "part/6A/chapter/2/crossheading/payments-and-quasipayments-etc",
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      "number": null,
      "heading": "Payments and quasi-payments etc",
      "url": null,
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      "parent": "part/6A/chapter/2"
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    {
      "path": "section/259BB",
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      "number": "259BB",
      "heading": "Meaning of “payment”, “quasi-payment”, “payer”, “payee” etc",
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      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/2/crossheading/payments-and-quasipayments-etc"
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    {
      "path": "part/6A/chapter/2/crossheading/ordinary-income",
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      "heading": "Ordinary income",
      "url": null,
      "extent": "E+W+S+N.I.",
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      "parent": "part/6A/chapter/2"
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    {
      "path": "section/259BC",
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      "number": "259BC",
      "heading": "The basic rules",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A/chapter/2/crossheading/ordinary-income"
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    {
      "path": "section/259BD",
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      "number": "259BD",
      "heading": "Chargeable companies in respect of CFCs and foreign CFCs",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A/chapter/2/crossheading/ordinary-income"
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    {
      "path": "part/6A/chapter/2/crossheading/hybrid-entity-etc",
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      "number": null,
      "heading": "Hybrid entity etc",
      "url": null,
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      "status": null,
      "parent": "part/6A/chapter/2"
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      "path": "section/259BE",
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      "heading": "Meaning of “hybrid entity”, “investor” and “investor jurisdiction”",
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      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/2/crossheading/hybrid-entity-etc"
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    {
      "path": "part/6A/chapter/2/crossheading/permanent-establishments",
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      "heading": "Permanent establishments",
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      "parent": "part/6A/chapter/2"
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      "path": "section/259BF",
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      "heading": "Meaning of “permanent establishment”",
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      "extent": null,
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      "parent": "part/6A/chapter/2/crossheading/permanent-establishments"
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    {
      "path": "part/6A/chapter/3",
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      "number": "3",
      "heading": "Hybrid and other mismatches from financial instruments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A"
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    {
      "path": "part/6A/chapter/3/crossheading/introduction",
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      "heading": "Introduction",
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      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/3"
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      "path": "section/259C",
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      "heading": "Overview of Chapter",
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      "extent": null,
      "status": null,
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    {
      "path": "part/6A/chapter/3/crossheading/application-of-chapter",
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      "heading": "Application of Chapter",
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      "extent": "E+W+S+N.I.",
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      "path": "section/259CA",
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      "heading": "Circumstances in which the Chapter applies",
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      "extent": null,
      "status": null,
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      "path": "section/259CB",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A/chapter/3/crossheading/application-of-chapter"
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      "path": "section/259CC",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/6A/chapter/3/crossheading/application-of-chapter"
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    {
      "path": "part/6A/chapter/3/crossheading/counteraction",
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      "heading": "Counteraction",
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    {
      "path": "section/259CD",
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      "number": "259CD",
      "heading": "Counteraction where the payer is within the charge to corporation tax for the payment period",
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      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/3/crossheading/counteraction"
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    {
      "path": "section/259CE",
      "kind": "section",
      "number": "259CE",
      "heading": "Counteraction where a payee is within the charge to corporation tax",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259CE",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/3/crossheading/counteraction"
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    {
      "path": "part/6A/chapter/4",
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      "number": "4",
      "heading": "Hybrid transfer deduction/non-inclusion mismatches",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A"
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    {
      "path": "part/6A/chapter/4/crossheading/introduction",
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      "heading": "Introduction",
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      "extent": null,
      "status": null,
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    {
      "path": "section/259D",
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      "extent": null,
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      "parent": "part/6A/chapter/4/crossheading/introduction"
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    {
      "path": "part/6A/chapter/4/crossheading/application-of-chapter",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/6A/chapter/4"
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      "path": "section/259DA",
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      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/4/crossheading/application-of-chapter"
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      "path": "section/259DB",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A/chapter/4/crossheading/application-of-chapter"
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      "path": "section/259DC",
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      "heading": "Hybrid transfer deduction/non-inclusion mismatches and their extent",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A/chapter/4/crossheading/application-of-chapter"
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    {
      "path": "section/259DD",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/6A/chapter/4/crossheading/application-of-chapter"
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    {
      "path": "section/259DE",
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      "number": "259DE",
      "heading": "The financial trader exclusion",
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      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/4/crossheading/application-of-chapter"
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    {
      "path": "part/6A/chapter/4/crossheading/counteraction",
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    {
      "path": "section/259DF",
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      "number": "259DF",
      "heading": "Counteraction where the payer is within the charge to corporation tax for the payment period",
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      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/4/crossheading/counteraction"
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    {
      "path": "section/259DG",
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      "number": "259DG",
      "heading": "Counteraction where a payee is within the charge to corporation tax",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259DG",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/4/crossheading/counteraction"
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    {
      "path": "part/6A/chapter/5",
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      "number": "5",
      "heading": "Hybrid payer deduction/non-inclusion mismatches",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6A"
    },
    {
      "path": "part/6A/chapter/5/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/5"
    },
    {
      "path": "section/259E",
      "kind": "section",
      "number": "259E",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259E",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/5/crossheading/introduction"
    },
    {
      "path": "part/6A/chapter/5/crossheading/application-of-chapter",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of Chapter",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/5"
    },
    {
      "path": "section/259EA",
      "kind": "section",
      "number": "259EA",
      "heading": "Circumstances in which the Chapter applies",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259EA",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/5/crossheading/application-of-chapter"
    },
    {
      "path": "section/259EB",
      "kind": "section",
      "number": "259EB",
      "heading": "Hybrid payer deduction/non-inclusion mismatches and their extent",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259EB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A/chapter/5/crossheading/application-of-chapter"
    },
    {
      "path": "part/6A/chapter/5/crossheading/counteraction",
      "kind": "crossheading",
      "number": null,
      "heading": "Counteraction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/5"
    },
    {
      "path": "section/259EC",
      "kind": "section",
      "number": "259EC",
      "heading": "Counteraction where the hybrid payer is within the charge to corporation tax for the payment period",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259EC",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/5/crossheading/counteraction"
    },
    {
      "path": "section/259ED",
      "kind": "section",
      "number": "259ED",
      "heading": "Counteraction where a payee is within the charge to corporation tax",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259ED",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/5/crossheading/counteraction"
    },
    {
      "path": "part/6A/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Deduction/non-inclusion mismatches relating to transfers by permanent establishments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A"
    },
    {
      "path": "part/6A/chapter/6/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/6"
    },
    {
      "path": "section/259F",
      "kind": "section",
      "number": "259F",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259F",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/6/crossheading/introduction"
    },
    {
      "path": "part/6A/chapter/6/crossheading/application-of-chapter",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of Chapter",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A/chapter/6"
    },
    {
      "path": "section/259FA",
      "kind": "section",
      "number": "259FA",
      "heading": "Circumstances in which the Chapter applies",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259FA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A/chapter/6/crossheading/application-of-chapter"
    },
    {
      "path": "part/6A/chapter/6/crossheading/counteraction",
      "kind": "crossheading",
      "number": null,
      "heading": "Counteraction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/6"
    },
    {
      "path": "section/259FB",
      "kind": "section",
      "number": "259FB",
      "heading": "Counteraction of the excessive PE deduction",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259FB",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/6/crossheading/counteraction"
    },
    {
      "path": "section/259FC",
      "kind": "section",
      "number": "259FC",
      "heading": "Meaning of excessive PE inclusion income",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259FC",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/6/crossheading/counteraction"
    },
    {
      "path": "part/6A/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Hybrid payee deduction/non-inclusion mismatches",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A"
    },
    {
      "path": "part/6A/chapter/7/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/7"
    },
    {
      "path": "section/259G",
      "kind": "section",
      "number": "259G",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259G",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/7/crossheading/introduction"
    },
    {
      "path": "part/6A/chapter/7/crossheading/application-of-chapter",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of Chapter",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A/chapter/7"
    },
    {
      "path": "section/259GA",
      "kind": "section",
      "number": "259GA",
      "heading": "Circumstances in which the Chapter applies",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259GA",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/7/crossheading/application-of-chapter"
    },
    {
      "path": "section/259GB",
      "kind": "section",
      "number": "259GB",
      "heading": "Hybrid payee deduction/non-inclusion mismatches and their extent",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259GB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A/chapter/7/crossheading/application-of-chapter"
    },
    {
      "path": "part/6A/chapter/7/crossheading/counteraction",
      "kind": "crossheading",
      "number": null,
      "heading": "Counteraction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/7"
    },
    {
      "path": "section/259GC",
      "kind": "section",
      "number": "259GC",
      "heading": "Counteraction where the payer is within the charge to corporation tax for the payment period",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259GC",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/7/crossheading/counteraction"
    },
    {
      "path": "section/259GD",
      "kind": "section",
      "number": "259GD",
      "heading": "Counteraction where the investor is within the charge to corporation tax",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259GD",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/7/crossheading/counteraction"
    },
    {
      "path": "section/259GE",
      "kind": "section",
      "number": "259GE",
      "heading": "Counteraction where a hybrid payee is an LLP",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259GE",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/7/crossheading/counteraction"
    },
    {
      "path": "part/6A/chapter/8",
      "kind": "chapter",
      "number": "8",
      "heading": "Multinational payee deduction/non-inclusion mismatches",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A"
    },
    {
      "path": "part/6A/chapter/8/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/8"
    },
    {
      "path": "section/259H",
      "kind": "section",
      "number": "259H",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259H",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/8/crossheading/introduction"
    },
    {
      "path": "part/6A/chapter/8/crossheading/application-of-chapter",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of Chapter",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A/chapter/8"
    },
    {
      "path": "section/259HA",
      "kind": "section",
      "number": "259HA",
      "heading": "Circumstances in which the Chapter applies",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259HA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A/chapter/8/crossheading/application-of-chapter"
    },
    {
      "path": "section/259HB",
      "kind": "section",
      "number": "259HB",
      "heading": "Multinational payee deduction/non-inclusion mismatches and their extent",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259HB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A/chapter/8/crossheading/application-of-chapter"
    },
    {
      "path": "part/6A/chapter/8/crossheading/counteraction",
      "kind": "crossheading",
      "number": null,
      "heading": "Counteraction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/8"
    },
    {
      "path": "section/259HC",
      "kind": "section",
      "number": "259HC",
      "heading": "Counteraction of the multinational payee deduction/non-inclusion mismatch",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259HC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A/chapter/8/crossheading/counteraction"
    },
    {
      "path": "part/6A/chapter/9",
      "kind": "chapter",
      "number": "9",
      "heading": "Hybrid entity double deduction mismatches",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A"
    },
    {
      "path": "part/6A/chapter/9/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/9"
    },
    {
      "path": "section/259I",
      "kind": "section",
      "number": "259I",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259I",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/9/crossheading/introduction"
    },
    {
      "path": "part/6A/chapter/9/crossheading/application-of-chapter",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of Chapter",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/9"
    },
    {
      "path": "section/259IA",
      "kind": "section",
      "number": "259IA",
      "heading": "Circumstances in which the Chapter applies",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259IA",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/9/crossheading/application-of-chapter"
    },
    {
      "path": "part/6A/chapter/9/crossheading/counteraction",
      "kind": "crossheading",
      "number": null,
      "heading": "Counteraction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/9"
    },
    {
      "path": "section/259IB",
      "kind": "section",
      "number": "259IB",
      "heading": "Counteraction where the investor is within the charge to corporation tax",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259IB",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/9/crossheading/counteraction"
    },
    {
      "path": "section/259IC",
      "kind": "section",
      "number": "259IC",
      "heading": "Counteraction where the hybrid entity is within the charge to corporation tax",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259IC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A/chapter/9/crossheading/counteraction"
    },
    {
      "path": "section/259ICA",
      "kind": "section",
      "number": "259ICA",
      "heading": "Deemed dual inclusion income for the purposes of section 259IC",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259ICA",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/9/crossheading/counteraction"
    },
    {
      "path": "section/259ID",
      "kind": "section",
      "number": "259ID",
      "heading": "Section 259ID income for the purposes of section 259IC",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259ID",
      "extent": null,
      "status": "repealed",
      "parent": "part/6A/chapter/9/crossheading/counteraction"
    },
    {
      "path": "part/6A/chapter/10",
      "kind": "chapter",
      "number": "10",
      "heading": "Dual territory double deduction cases",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6A"
    },
    {
      "path": "part/6A/chapter/10/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/10"
    },
    {
      "path": "section/259J",
      "kind": "section",
      "number": "259J",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259J",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/10/crossheading/introduction"
    },
    {
      "path": "part/6A/chapter/10/crossheading/application-of-chapter",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of Chapter",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/10"
    },
    {
      "path": "section/259JA",
      "kind": "section",
      "number": "259JA",
      "heading": "Circumstances in which the Chapter applies",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259JA",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/10/crossheading/application-of-chapter"
    },
    {
      "path": "part/6A/chapter/10/crossheading/counteraction",
      "kind": "crossheading",
      "number": null,
      "heading": "Counteraction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/10"
    },
    {
      "path": "section/259JB",
      "kind": "section",
      "number": "259JB",
      "heading": "Counteraction where mismatch arises because of a dual resident company",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259JB",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/10/crossheading/counteraction"
    },
    {
      "path": "section/259JC",
      "kind": "section",
      "number": "259JC",
      "heading": "Counteraction where mismatch arises because of a relevant multinational and the UK is the parent jurisdiction",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259JC",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/10/crossheading/counteraction"
    },
    {
      "path": "section/259JD",
      "kind": "section",
      "number": "259JD",
      "heading": "Counteraction where mismatch arises because of a relevant multinational and is not counteracted in the parent jurisdiction",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259JD",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/10/crossheading/counteraction"
    },
    {
      "path": "section/259JE",
      "kind": "section",
      "number": "259JE",
      "heading": "Meaning of excessive PE inclusion income",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259JE",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/10/crossheading/counteraction"
    },
    {
      "path": "part/6A/chapter/11",
      "kind": "chapter",
      "number": "11",
      "heading": "Imported mismatches",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A"
    },
    {
      "path": "part/6A/chapter/11/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/11"
    },
    {
      "path": "section/259K",
      "kind": "section",
      "number": "259K",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259K",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A/chapter/11/crossheading/introduction"
    },
    {
      "path": "part/6A/chapter/11/crossheading/application-of-chapter",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of Chapter",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A/chapter/11"
    },
    {
      "path": "section/259KA",
      "kind": "section",
      "number": "259KA",
      "heading": "Circumstances in which the Chapter applies",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259KA",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/11/crossheading/application-of-chapter"
    },
    {
      "path": "section/259KB",
      "kind": "section",
      "number": "259KB",
      "heading": "Meaning of “dual territory double deduction”, “excessive PE deduction” and “PE jurisdiction”",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259KB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A/chapter/11/crossheading/application-of-chapter"
    },
    {
      "path": "part/6A/chapter/11/crossheading/counteraction",
      "kind": "crossheading",
      "number": null,
      "heading": "Counteraction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/11"
    },
    {
      "path": "section/259KC",
      "kind": "section",
      "number": "259KC",
      "heading": "Denial of the relevant deduction in relation to the imported mismatch payment",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259KC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A/chapter/11/crossheading/counteraction"
    },
    {
      "path": "section/259KD",
      "kind": "section",
      "number": "259KD",
      "heading": "Deductions from dual inclusion income",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259KD",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A/chapter/11/crossheading/counteraction"
    },
    {
      "path": "section/259KE",
      "kind": "section",
      "number": "259KE",
      "heading": "Limit on reduction under section 259KC",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259KE",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/11/crossheading/counteraction"
    },
    {
      "path": "section/259KF",
      "kind": "section",
      "number": "259KF",
      "heading": "Provision for cases within Part 4",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259KF",
      "extent": null,
      "status": null,
      "parent": "part/6A/chapter/11/crossheading/counteraction"
    },
    {
      "path": "part/6A/chapter/12",
      "kind": "chapter",
      "number": "12",
      "heading": "Adjustments in light of subsequent events etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6A"
    },
    {
      "path": "section/259L",
      "kind": "section",
      "number": "259L",
      "heading": "Adjustments where suppositions cease to be reasonable",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259L",
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      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259LA",
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      "heading": "Circumstances in which Chapter applies",
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      "path": "section/259ZMC",
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      "number": "259ZMC",
      "heading": "The unused part of the DII surplus",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259ZMC",
      "extent": null,
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      "parent": "part/6A/chapter/12A/crossheading/allocation-of-dii-surplus"
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      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259ZMD",
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      "parent": "part/6A/chapter/12A/crossheading/allocation-of-dii-surplus"
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      "path": "part/6A/chapter/12A/crossheading/groups",
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      "path": "part/6A/chapter/12A/crossheading/dual-inclusion-income-and-counteraction-amount",
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      "path": "section/259ZMF",
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      "path": "part/6A/chapter/13",
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      "heading": "Anti-avoidance",
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      "path": "part/6A/chapter/13A",
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      "path": "section/259MA",
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      "extent": null,
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      "parent": "part/6A/chapter/13A"
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      "path": "section/259MB",
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      "number": "259MB",
      "heading": "Application of Chapters 3, 4, 5 and 7",
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      "path": "section/259MC",
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      "heading": "Application of Chapter 9",
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      "path": "section/259MD",
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      "number": "259MD",
      "heading": "Application of Chapter 11",
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      "path": "part/6A/chapter/14",
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      "number": "14",
      "heading": "Interpretation",
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      "extent": "E+W+S+N.I.",
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      "path": "part/6A/chapter/14/crossheading/financial-instruments",
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      "heading": "Financial instruments",
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      "extent": null,
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      "parent": "part/6A/chapter/14"
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      "path": "section/259N",
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      "heading": "Meaning of “financial instrument”",
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      "path": "part/6A/chapter/14/crossheading/relevant-investment-funds",
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      "heading": "Relevant investment funds",
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      "path": "section/259NA",
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      "heading": "Meaning of “relevant investment fund”",
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      "extent": null,
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      "path": "part/6A/chapter/14/crossheading/control-groups-and-related-persons",
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      "heading": "Control groups and related persons",
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      "path": "section/259NB",
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      "path": "section/259NC",
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      "path": "section/259ND",
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      "extent": null,
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      "path": "chapter/14/crossheading/qualifying-institutional-investors-etc",
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      "path": "section/259NDA",
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      "path": "part/6A/chapter/14/crossheading/partnerships",
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      "extent": "E+W+S+N.I.",
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      "path": "section/259NE",
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      "heading": "Treatment of a person who is a member of a partnership",
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      "path": "chapter/14/crossheading/securitisation-companies",
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      "extent": "E+W+S+N.I.",
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      "path": "section/259NEZA",
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      "extent": "E+W+S+N.I.",
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      "path": "chapter/14/crossheading/priority",
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      "heading": "Priority",
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      "extent": "E+W+S+N.I.",
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      "path": "section/259NEA",
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      "number": "259NEA",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "chapter/14/crossheading/relevant-debt-relief-circumstances",
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      "heading": "Relevant debt relief circumstances",
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      "extent": "E+W+S+N.I.",
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      "path": "section/259NEB",
      "kind": "section",
      "number": "259NEB",
      "heading": "Relevant debt relief circumstances: introductory",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/14/crossheading/relevant-debt-relief-circumstances"
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      "path": "section/259NEC",
      "kind": "section",
      "number": "259NEC",
      "heading": "Release of debts",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/259NED",
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      "number": "259NED",
      "heading": "Release of connected companies debts",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/259NEE",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/259NEF",
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      "number": "259NEF",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/14/crossheading/relevant-debt-relief-circumstances"
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    {
      "path": "part/6A/chapter/14/crossheading/definitions",
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      "path": "section/259NF",
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      "number": "259NF",
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      "extent": null,
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      "path": "part/7",
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      "number": "7",
      "heading": "Tax treatment of financing costs and income",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "part/7/chapter/1",
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      "heading": "Introduction",
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      "path": "section/260",
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      "number": "260",
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      "parent": "part/7/chapter/1"
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      "path": "part/7/chapter/2",
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      "path": "section/261",
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      "path": "section/262",
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      "heading": "UK net debt of worldwide group for period of account of worldwide group",
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      "path": "section/263",
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      "path": "section/265",
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    {
      "path": "section/371",
      "kind": "section",
      "number": "371",
      "heading": "Miscellaneous relocations",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371",
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "part/9A",
      "kind": "part",
      "number": "9A",
      "heading": "Controlled foreign companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/9A/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Overview",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "section/371AA",
      "kind": "section",
      "number": "371AA",
      "heading": "Overview of Part",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371AA",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/1"
    },
    {
      "path": "part/9A/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "The CFC charge",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "section/371BA",
      "kind": "section",
      "number": "371BA",
      "heading": "Introduction to the CFC charge",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371BA",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/2"
    },
    {
      "path": "section/371BB",
      "kind": "section",
      "number": "371BB",
      "heading": "The CFC charge gateway",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371BB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/2"
    },
    {
      "path": "section/371BC",
      "kind": "section",
      "number": "371BC",
      "heading": "Charging the CFC charge",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371BC",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/2"
    },
    {
      "path": "section/371BD",
      "kind": "section",
      "number": "371BD",
      "heading": "Chargeable companies",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371BD",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/2"
    },
    {
      "path": "section/371BE",
      "kind": "section",
      "number": "371BE",
      "heading": "Companies which are managers of offshore funds etc",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371BE",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/2"
    },
    {
      "path": "section/371BF",
      "kind": "section",
      "number": "371BF",
      "heading": "Companies which are participants in offshore funds",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371BF",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/2"
    },
    {
      "path": "section/371BG",
      "kind": "section",
      "number": "371BG",
      "heading": "Companies holding shares as trading assets etc",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371BG",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/2"
    },
    {
      "path": "section/371BH",
      "kind": "section",
      "number": "371BH",
      "heading": "Companies carrying on BLAGAB",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371BH",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/2"
    },
    {
      "path": "section/371BI",
      "kind": "section",
      "number": "371BI",
      "heading": "Banking companies",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371BI",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/2"
    },
    {
      "path": "part/9A/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "The CFC charge gateway: determining which (if any) of Chapters 4 to 8 applies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "section/371CA",
      "kind": "section",
      "number": "371CA",
      "heading": "Does Chapter 4 apply?",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371CA",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/3"
    },
    {
      "path": "section/371CB",
      "kind": "section",
      "number": "371CB",
      "heading": "Does Chapter 5 apply?",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371CB",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/3"
    },
    {
      "path": "section/371CC",
      "kind": "section",
      "number": "371CC",
      "heading": "Incidental non-trading finance profits: the 5% rule",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371CC",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/3"
    },
    {
      "path": "section/371CD",
      "kind": "section",
      "number": "371CD",
      "heading": "Incidental non-trading finance profits: the further 5% rule",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371CD",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/3"
    },
    {
      "path": "section/371CE",
      "kind": "section",
      "number": "371CE",
      "heading": "Does Chapter 6 apply?",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371CE",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/3"
    },
    {
      "path": "section/371CEA",
      "kind": "section",
      "number": "371CEA",
      "heading": "Section 371CE: meaning of “group treasury company”",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371CEA",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/3"
    },
    {
      "path": "section/371CF",
      "kind": "section",
      "number": "371CF",
      "heading": "Does Chapter 7 apply?",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371CF",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/3"
    },
    {
      "path": "section/371CG",
      "kind": "section",
      "number": "371CG",
      "heading": "Does Chapter 8 apply?",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371CG",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/3"
    },
    {
      "path": "part/9A/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "The CFC charge gateway: profits attributable to UK activities",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "section/371DA",
      "kind": "section",
      "number": "371DA",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371DA",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/4"
    },
    {
      "path": "section/371DB",
      "kind": "section",
      "number": "371DB",
      "heading": "The steps",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371DB",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/4"
    },
    {
      "path": "section/371DC",
      "kind": "section",
      "number": "371DC",
      "heading": "Exclusion: UK activities a minority of total activities",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371DC",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/4"
    },
    {
      "path": "section/371DD",
      "kind": "section",
      "number": "371DD",
      "heading": "Exclusion: economic value",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371DD",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/4"
    },
    {
      "path": "section/371DE",
      "kind": "section",
      "number": "371DE",
      "heading": "Exclusion: independent companies' arrangements",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371DE",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/4"
    },
    {
      "path": "section/371DF",
      "kind": "section",
      "number": "371DF",
      "heading": "Exclusion: trading profits (the basic rule)",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371DF",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/4"
    },
    {
      "path": "section/371DG",
      "kind": "section",
      "number": "371DG",
      "heading": "Exclusion: trading profits (business premises condition)",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371DG",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/4"
    },
    {
      "path": "section/371DH",
      "kind": "section",
      "number": "371DH",
      "heading": "Exclusion: trading profits (income condition)",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371DH",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/4"
    },
    {
      "path": "section/371DI",
      "kind": "section",
      "number": "371DI",
      "heading": "Exclusion: trading profits (management expenditure condition)",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371DI",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/4"
    },
    {
      "path": "section/371DJ",
      "kind": "section",
      "number": "371DJ",
      "heading": "Exclusion: trading profits (IP condition)",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371DJ",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/4"
    },
    {
      "path": "section/371DK",
      "kind": "section",
      "number": "371DK",
      "heading": "Exclusion: trading profits (export of goods condition)",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371DK",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/4"
    },
    {
      "path": "section/371DL",
      "kind": "section",
      "number": "371DL",
      "heading": "Exclusion: trading profits (anti-avoidance)",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371DL",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/4"
    },
    {
      "path": "part/9A/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "The CFC charge gateway: non-trading finance profits",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "section/371EA",
      "kind": "section",
      "number": "371EA",
      "heading": "The basic rule",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371EA",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/5"
    },
    {
      "path": "section/371EB",
      "kind": "section",
      "number": "371EB",
      "heading": "UK activities",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371EB",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/5"
    },
    {
      "path": "section/371EC",
      "kind": "section",
      "number": "371EC",
      "heading": "Capital investment from the UK",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371EC",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/5"
    },
    {
      "path": "section/371ED",
      "kind": "section",
      "number": "371ED",
      "heading": "Arrangements in lieu of dividends etc to UK resident companies etc",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371ED",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/5"
    },
    {
      "path": "section/371EE",
      "kind": "section",
      "number": "371EE",
      "heading": "Leases to UK resident companies etc",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371EE",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/5"
    },
    {
      "path": "part/9A/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "The CFC charge gateway: trading finance profits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "section/371FA",
      "kind": "section",
      "number": "371FA",
      "heading": "The basic rule",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371FA",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/6"
    },
    {
      "path": "section/371FB",
      "kind": "section",
      "number": "371FB",
      "heading": "Qualifying loan relationships",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371FB",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/6"
    },
    {
      "path": "section/371FC",
      "kind": "section",
      "number": "371FC",
      "heading": "Loans from foreign permanent establishments of UK resident companies",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371FC",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/6"
    },
    {
      "path": "section/371FD",
      "kind": "section",
      "number": "371FD",
      "heading": "Exclusion: banking business",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371FD",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/6"
    },
    {
      "path": "section/371FE",
      "kind": "section",
      "number": "371FE",
      "heading": "Exclusion: insurance business",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371FE",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/6"
    },
    {
      "path": "part/9A/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "The CFC charge gateway: captive insurance business",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "section/371GA",
      "kind": "section",
      "number": "371GA",
      "heading": "The basic rule",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371GA",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/7"
    },
    {
      "path": "part/9A/chapter/8",
      "kind": "chapter",
      "number": "8",
      "heading": "The CFC charge gateway: solo consolidation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "section/371HA",
      "kind": "section",
      "number": "371HA",
      "heading": "The basic rule",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371HA",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/8"
    },
    {
      "path": "part/9A/chapter/9",
      "kind": "chapter",
      "number": "9",
      "heading": "Exemptions for profits from qualifying loan relationships",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "section/371IA",
      "kind": "section",
      "number": "371IA",
      "heading": "The basic rule",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371IA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/9"
    },
    {
      "path": "section/371IB",
      "kind": "section",
      "number": "371IB",
      "heading": "Loans funded out of qualifying resources",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371IB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/9"
    },
    {
      "path": "section/371IC",
      "kind": "section",
      "number": "371IC",
      "heading": "What is the “qualifying value” of “relevant pre-acquisition funds or other assets”?",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371IC",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/9"
    },
    {
      "path": "section/371ID",
      "kind": "section",
      "number": "371ID",
      "heading": "The 75% exemption",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371ID",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/9"
    },
    {
      "path": "section/371IE",
      "kind": "section",
      "number": "371IE",
      "heading": "The “matched interest profits” exemption",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371IE",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/9"
    },
    {
      "path": "section/371IF",
      "kind": "section",
      "number": "371IF",
      "heading": "Determining the profits of a qualifying loan relationship",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371IF",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/9"
    },
    {
      "path": "section/371IG",
      "kind": "section",
      "number": "371IG",
      "heading": "What is a “qualifying loan relationship”?",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371IG",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/9"
    },
    {
      "path": "section/371IH",
      "kind": "section",
      "number": "371IH",
      "heading": "Exclusions from definition of “qualifying loan relationship”",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371IH",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/9"
    },
    {
      "path": "section/371II",
      "kind": "section",
      "number": "371II",
      "heading": "Power to amend definitions",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371II",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/9"
    },
    {
      "path": "section/371IJ",
      "kind": "section",
      "number": "371IJ",
      "heading": "Claims",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371IJ",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/9"
    },
    {
      "path": "part/9A/chapter/10",
      "kind": "chapter",
      "number": "10",
      "heading": "The exempt period exemption",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "section/371JA",
      "kind": "section",
      "number": "371JA",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371JA",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/10"
    },
    {
      "path": "section/371JB",
      "kind": "section",
      "number": "371JB",
      "heading": "The basic rule",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371JB",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/10"
    },
    {
      "path": "section/371JC",
      "kind": "section",
      "number": "371JC",
      "heading": "When does an exempt period begin?",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371JC",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/10"
    },
    {
      "path": "section/371JD",
      "kind": "section",
      "number": "371JD",
      "heading": "How long is an exempt period?",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371JD",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/10"
    },
    {
      "path": "section/371JE",
      "kind": "section",
      "number": "371JE",
      "heading": "Adjustment of profits passing through the CFC charge gateway",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371JE",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/10"
    },
    {
      "path": "section/371JF",
      "kind": "section",
      "number": "371JF",
      "heading": "Anti-avoidance",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371JF",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/10"
    },
    {
      "path": "section/371JG",
      "kind": "section",
      "number": "371JG",
      "heading": "Amendment of company tax returns",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371JG",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/10"
    },
    {
      "path": "part/9A/chapter/11",
      "kind": "chapter",
      "number": "11",
      "heading": "The excluded territories exemption",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "section/371KA",
      "kind": "section",
      "number": "371KA",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371KA",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/11"
    },
    {
      "path": "section/371KB",
      "kind": "section",
      "number": "371KB",
      "heading": "The basic rule",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371KB",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/11"
    },
    {
      "path": "section/371KC",
      "kind": "section",
      "number": "371KC",
      "heading": "How to determine the territory in which a CFC is resident",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371KC",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/11"
    },
    {
      "path": "section/371KD",
      "kind": "section",
      "number": "371KD",
      "heading": "What is “the threshold amount”?",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371KD",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/11"
    },
    {
      "path": "section/371KE",
      "kind": "section",
      "number": "371KE",
      "heading": "Category A income: the basic rule",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371KE",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/11"
    },
    {
      "path": "section/371KF",
      "kind": "section",
      "number": "371KF",
      "heading": "Category A income: permanent establishments in excluded territories",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371KF",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/11"
    },
    {
      "path": "section/371KG",
      "kind": "section",
      "number": "371KG",
      "heading": "Category B income",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371KG",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/11"
    },
    {
      "path": "section/371KH",
      "kind": "section",
      "number": "371KH",
      "heading": "Category C income",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371KH",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/11"
    },
    {
      "path": "section/371KI",
      "kind": "section",
      "number": "371KI",
      "heading": "Category D income",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371KI",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/11"
    },
    {
      "path": "section/371KJ",
      "kind": "section",
      "number": "371KJ",
      "heading": "The IP condition",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371KJ",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/11"
    },
    {
      "path": "part/9A/chapter/12",
      "kind": "chapter",
      "number": "12",
      "heading": "The low profits exemption",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "section/371LA",
      "kind": "section",
      "number": "371LA",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371LA",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/12"
    },
    {
      "path": "section/371LB",
      "kind": "section",
      "number": "371LB",
      "heading": "The basic rule",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371LB",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/12"
    },
    {
      "path": "section/371LC",
      "kind": "section",
      "number": "371LC",
      "heading": "Anti-avoidance",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371LC",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/12"
    },
    {
      "path": "part/9A/chapter/13",
      "kind": "chapter",
      "number": "13",
      "heading": "The low profit margin exemption",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "section/371MA",
      "kind": "section",
      "number": "371MA",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371MA",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/13"
    },
    {
      "path": "section/371MB",
      "kind": "section",
      "number": "371MB",
      "heading": "The basic rule",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371MB",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/13"
    },
    {
      "path": "section/371MC",
      "kind": "section",
      "number": "371MC",
      "heading": "Anti-avoidance",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371MC",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/13"
    },
    {
      "path": "part/9A/chapter/14",
      "kind": "chapter",
      "number": "14",
      "heading": "The tax exemption",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "section/371NA",
      "kind": "section",
      "number": "371NA",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371NA",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/14"
    },
    {
      "path": "section/371NB",
      "kind": "section",
      "number": "371NB",
      "heading": "The basic rule",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371NB",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/14"
    },
    {
      "path": "section/371NC",
      "kind": "section",
      "number": "371NC",
      "heading": "Reductions to “the local tax amount”",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371NC",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/14"
    },
    {
      "path": "section/371ND",
      "kind": "section",
      "number": "371ND",
      "heading": "What are “designer rate tax provisions”?",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371ND",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/14"
    },
    {
      "path": "section/371NE",
      "kind": "section",
      "number": "371NE",
      "heading": "How to determine “the corresponding UK tax”",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371NE",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/14"
    },
    {
      "path": "part/9A/chapter/15",
      "kind": "chapter",
      "number": "15",
      "heading": "Relevant interests in a CFC",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "part/9A/chapter/15/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/15"
    },
    {
      "path": "section/371OA",
      "kind": "section",
      "number": "371OA",
      "heading": "Application of Chapter",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371OA",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/15/crossheading/introduction"
    },
    {
      "path": "section/371OB",
      "kind": "section",
      "number": "371OB",
      "heading": "Provision about interpretation",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371OB",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/15/crossheading/introduction"
    },
    {
      "path": "part/9A/chapter/15/crossheading/what-is-a-relevant-interest-in-a-cfc",
      "kind": "crossheading",
      "number": null,
      "heading": "What is a “relevant interest” in a CFC?",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/15"
    },
    {
      "path": "section/371OC",
      "kind": "section",
      "number": "371OC",
      "heading": "“Relevant interests” of UK resident companies",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371OC",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/15/crossheading/what-is-a-relevant-interest-in-a-cfc"
    },
    {
      "path": "section/371OD",
      "kind": "section",
      "number": "371OD",
      "heading": "“Relevant interests” of persons related to UK resident companies",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371OD",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/15/crossheading/what-is-a-relevant-interest-in-a-cfc"
    },
    {
      "path": "section/371OE",
      "kind": "section",
      "number": "371OE",
      "heading": "Other “relevant interests”",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371OE",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/15/crossheading/what-is-a-relevant-interest-in-a-cfc"
    },
    {
      "path": "part/9A/chapter/16",
      "kind": "chapter",
      "number": "16",
      "heading": "Creditable tax of a CFC",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "section/371PA",
      "kind": "section",
      "number": "371PA",
      "heading": "What is “creditable tax”?",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371PA",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/16"
    },
    {
      "path": "part/9A/chapter/17",
      "kind": "chapter",
      "number": "17",
      "heading": "Apportionment of a CFC's chargeable profits and creditable tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "part/9A/chapter/17/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/17"
    },
    {
      "path": "section/371QA",
      "kind": "section",
      "number": "371QA",
      "heading": "Application of Chapter",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371QA",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/17/crossheading/introduction"
    },
    {
      "path": "section/371QB",
      "kind": "section",
      "number": "371QB",
      "heading": "Provision about interpretation",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371QB",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/17/crossheading/introduction"
    },
    {
      "path": "part/9A/chapter/17/crossheading/how-are-the-apportionments-to-be-made",
      "kind": "crossheading",
      "number": null,
      "heading": "How are the apportionments to be made?",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/17"
    },
    {
      "path": "section/371QC",
      "kind": "section",
      "number": "371QC",
      "heading": "The basic rules",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371QC",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/17/crossheading/how-are-the-apportionments-to-be-made"
    },
    {
      "path": "section/371QD",
      "kind": "section",
      "number": "371QD",
      "heading": "Apportionments to be made in proportion to shareholding",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371QD",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/17/crossheading/how-are-the-apportionments-to-be-made"
    },
    {
      "path": "section/371QE",
      "kind": "section",
      "number": "371QE",
      "heading": "Indirect shareholdings",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371QE",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/17/crossheading/how-are-the-apportionments-to-be-made"
    },
    {
      "path": "section/371QF",
      "kind": "section",
      "number": "371QF",
      "heading": "Variable shareholdings",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371QF",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/17/crossheading/how-are-the-apportionments-to-be-made"
    },
    {
      "path": "section/371QG",
      "kind": "section",
      "number": "371QG",
      "heading": "Anti-avoidance",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371QG",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/17/crossheading/how-are-the-apportionments-to-be-made"
    },
    {
      "path": "part/9A/chapter/18",
      "kind": "chapter",
      "number": "18",
      "heading": "Control etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "section/371RA",
      "kind": "section",
      "number": "371RA",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371RA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/18"
    },
    {
      "path": "section/371RB",
      "kind": "section",
      "number": "371RB",
      "heading": "Legal and economic control",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371RB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/18"
    },
    {
      "path": "section/371RC",
      "kind": "section",
      "number": "371RC",
      "heading": "Legal and economic control: the 40% rule",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371RC",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/18"
    },
    {
      "path": "section/371RD",
      "kind": "section",
      "number": "371RD",
      "heading": "Legal and economic control: supplementary provision",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371RD",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/18"
    },
    {
      "path": "section/371RE",
      "kind": "section",
      "number": "371RE",
      "heading": "Control determined by reference to accounting standards",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371RE",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/18"
    },
    {
      "path": "section/371RF",
      "kind": "section",
      "number": "371RF",
      "heading": "Power to amend section 371RE etc",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371RF",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/18"
    },
    {
      "path": "section/371RG",
      "kind": "section",
      "number": "371RG",
      "heading": "Companies in which a UK resident company has more than a 50% investment",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371RG",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/18"
    },
    {
      "path": "part/9A/chapter/19",
      "kind": "chapter",
      "number": "19",
      "heading": "Assumed taxable total profits, assumed total profits and the corporation tax assumptions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "part/9A/chapter/19/crossheading/overview",
      "kind": "crossheading",
      "number": null,
      "heading": "Overview",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/19"
    },
    {
      "path": "section/371SA",
      "kind": "section",
      "number": "371SA",
      "heading": "Overview of Chapter",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371SA",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/19/crossheading/overview"
    },
    {
      "path": "part/9A/chapter/19/crossheading/assumed-taxable-total-profits-and-assumed-total-profits",
      "kind": "crossheading",
      "number": null,
      "heading": "“Assumed taxable total profits” and “assumed total profits”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/19"
    },
    {
      "path": "section/371SB",
      "kind": "section",
      "number": "371SB",
      "heading": "What are “assumed taxable total profits” and “assumed total profits”?",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371SB",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/19/crossheading/assumed-taxable-total-profits-and-assumed-total-profits"
    },
    {
      "path": "part/9A/chapter/19/crossheading/the-corporation-tax-assumptions",
      "kind": "crossheading",
      "number": null,
      "heading": "“The corporation tax assumptions”",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/19"
    },
    {
      "path": "section/371SC",
      "kind": "section",
      "number": "371SC",
      "heading": "What are “the corporation tax assumptions”?",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371SC",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/19/crossheading/the-corporation-tax-assumptions"
    },
    {
      "path": "section/371SD",
      "kind": "section",
      "number": "371SD",
      "heading": "UK residence etc",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371SD",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/19/crossheading/the-corporation-tax-assumptions"
    },
    {
      "path": "section/371SE",
      "kind": "section",
      "number": "371SE",
      "heading": "Close company",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371SE",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/19/crossheading/the-corporation-tax-assumptions"
    },
    {
      "path": "section/371SF",
      "kind": "section",
      "number": "371SF",
      "heading": "Claims and elections",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371SF",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/19/crossheading/the-corporation-tax-assumptions"
    },
    {
      "path": "section/371SG",
      "kind": "section",
      "number": "371SG",
      "heading": "Disapplication of assumption in section 371SF(1)",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371SG",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/19/crossheading/the-corporation-tax-assumptions"
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      "path": "section/371SH",
      "kind": "section",
      "number": "371SH",
      "heading": "Elections under section 9A of CTA 2010",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371SH",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/19/crossheading/the-corporation-tax-assumptions"
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      "path": "section/371SI",
      "kind": "section",
      "number": "371SI",
      "heading": "Modification of sections 6 and 7 of CTA 2010",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371SI",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/19/crossheading/the-corporation-tax-assumptions"
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      "path": "section/371SJ",
      "kind": "section",
      "number": "371SJ",
      "heading": "Elections for leases to be treated as long funding leases",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371SJ",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/19/crossheading/the-corporation-tax-assumptions"
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      "path": "section/371SK",
      "kind": "section",
      "number": "371SK",
      "heading": "Intangible fixed assets",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371SK",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/19/crossheading/the-corporation-tax-assumptions"
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    {
      "path": "section/371SKA",
      "kind": "section",
      "number": "371SKA",
      "heading": "Restrictions on certain deductions: deductions allowances",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371SKA",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/19/crossheading/the-corporation-tax-assumptions"
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    {
      "path": "section/371SL",
      "kind": "section",
      "number": "371SL",
      "heading": "Group relief etc",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371SL",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/19/crossheading/the-corporation-tax-assumptions"
    },
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      "path": "section/371SLA",
      "kind": "section",
      "number": "371SLA",
      "heading": "Corporate interest restriction",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371SLA",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/19/crossheading/the-corporation-tax-assumptions"
    },
    {
      "path": "section/371SM",
      "kind": "section",
      "number": "371SM",
      "heading": "Capital allowances",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371SM",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/19/crossheading/the-corporation-tax-assumptions"
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    {
      "path": "section/371SN",
      "kind": "section",
      "number": "371SN",
      "heading": "Unremittable overseas income",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371SN",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/19/crossheading/the-corporation-tax-assumptions"
    },
    {
      "path": "section/371SO",
      "kind": "section",
      "number": "371SO",
      "heading": "Tax advantages",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371SO",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/19/crossheading/the-corporation-tax-assumptions"
    },
    {
      "path": "section/371SP",
      "kind": "section",
      "number": "371SP",
      "heading": "Disguised interest: application of Chapter 2A of Part 6 of CTA 2009",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371SP",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/19/crossheading/the-corporation-tax-assumptions"
    },
    {
      "path": "section/371SQ",
      "kind": "section",
      "number": "371SQ",
      "heading": "Shares accounted for as liabilities: application of section 521C of CTA 2009",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371SQ",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/19/crossheading/the-corporation-tax-assumptions"
    },
    {
      "path": "section/371SR",
      "kind": "section",
      "number": "371SR",
      "heading": "Double taxation relief: countering effect of avoidance arrangements",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371SR",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/19/crossheading/the-corporation-tax-assumptions"
    },
    {
      "path": "part/9A/chapter/20",
      "kind": "chapter",
      "number": "20",
      "heading": "Residence of CFCs",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "section/371TA",
      "kind": "section",
      "number": "371TA",
      "heading": "The basic rule",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371TA",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/20"
    },
    {
      "path": "section/371TB",
      "kind": "section",
      "number": "371TB",
      "heading": "How to determine the territory in which the CFC is resident",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371TB",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/20"
    },
    {
      "path": "section/371TC",
      "kind": "section",
      "number": "371TC",
      "heading": "Elections and designations about residence",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371TC",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/20"
    },
    {
      "path": "part/9A/chapter/21",
      "kind": "chapter",
      "number": "21",
      "heading": "Management",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "section/371UA",
      "kind": "section",
      "number": "371UA",
      "heading": "Introduction to Chapter",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371UA",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/21"
    },
    {
      "path": "section/371UB",
      "kind": "section",
      "number": "371UB",
      "heading": "Application of the Taxes Acts to the CFC charge",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371UB",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/21"
    },
    {
      "path": "section/371UBA",
      "kind": "section",
      "number": "371UBA",
      "heading": "Payments in respect of a charge on a banking company: information to be provided",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371UBA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/21"
    },
    {
      "path": "section/371UC",
      "kind": "section",
      "number": "371UC",
      "heading": "Just and reasonable apportionments",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371UC",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/21"
    },
    {
      "path": "section/371UD",
      "kind": "section",
      "number": "371UD",
      "heading": "Relief against sum charged",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371UD",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/9A/chapter/21"
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    {
      "path": "section/371UE",
      "kind": "section",
      "number": "371UE",
      "heading": "Appeals affecting more than one person",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371UE",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/21"
    },
    {
      "path": "section/371UF",
      "kind": "section",
      "number": "371UF",
      "heading": "Recovery of sum charged from other UK resident companies",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371UF",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/21"
    },
    {
      "path": "part/9A/chapter/22",
      "kind": "chapter",
      "number": "22",
      "heading": "Supplementary provision",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A"
    },
    {
      "path": "section/371VA",
      "kind": "section",
      "number": "371VA",
      "heading": "Definitions",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371VA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/22"
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    {
      "path": "section/371VB",
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      "number": "371VB",
      "heading": "Accounting periods",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371VB",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/22"
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    {
      "path": "section/371VC",
      "kind": "section",
      "number": "371VC",
      "heading": "Accounting profits",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371VC",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/22"
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    {
      "path": "section/371VD",
      "kind": "section",
      "number": "371VD",
      "heading": "Adjustments to accounting profits",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371VD",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/22"
    },
    {
      "path": "section/371VE",
      "kind": "section",
      "number": "371VE",
      "heading": "Cell companies etc",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371VE",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/22"
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    {
      "path": "section/371VF",
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      "number": "371VF",
      "heading": "Connected persons etc",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371VF",
      "extent": null,
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      "parent": "part/9A/chapter/22"
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    {
      "path": "section/371VG",
      "kind": "section",
      "number": "371VG",
      "heading": "Finance profits",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371VG",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/22"
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    {
      "path": "section/371VH",
      "kind": "section",
      "number": "371VH",
      "heading": "Interests in companies",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371VH",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/22"
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    {
      "path": "section/371VI",
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      "number": "371VI",
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      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371VI",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/22"
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    {
      "path": "section/371VIA",
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      "number": "371VIA",
      "heading": "Relevant finance leases",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371VIA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9A/chapter/22"
    },
    {
      "path": "section/371VJ",
      "kind": "section",
      "number": "371VJ",
      "heading": "Regulations",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371VJ",
      "extent": null,
      "status": null,
      "parent": "part/9A/chapter/22"
    },
    {
      "path": "part/10",
      "kind": "part",
      "number": "10",
      "heading": "Corporate interest restriction",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/10/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/10"
    },
    {
      "path": "section/372",
      "kind": "section",
      "number": "372",
      "heading": "Overview",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-372",
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/1"
    },
    {
      "path": "section/373",
      "kind": "section",
      "number": "373",
      "heading": "Meaning of “subject to interest restrictions”, “the total disallowed amount” etc",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-373",
      "extent": null,
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      "parent": "part/10/chapter/1"
    },
    {
      "path": "section/374",
      "kind": "section",
      "number": "374",
      "heading": "Interest restriction returns",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-374",
      "extent": null,
      "status": null,
      "parent": "part/10/chapter/1"
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    {
      "path": "part/10/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Disallowance and reactivation of tax-interest expense amounts",
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    {
      "path": "section/375",
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      "number": "375",
      "heading": "Disallowance of deductions: full interest restriction return submitted",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-375",
      "extent": null,
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      "parent": "part/10/chapter/2"
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    {
      "path": "section/376",
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      "number": "376",
      "heading": "Disallowance of deductions: no return, or non-compliant return, submitted",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-376",
      "extent": null,
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    {
      "path": "section/377",
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      "number": "377",
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      "extent": null,
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      "path": "section/378",
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      "number": "378",
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      "status": null,
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      "path": "section/379",
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      "path": "section/380",
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      "path": "section/381",
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      "path": "part/10/chapter/3/crossheading/taxinterest-expense-and-income-amounts-basic-rules",
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      "path": "section/382",
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      "heading": "The tax-interest expense amounts of a company",
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      "extent": null,
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      "path": "section/383",
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      "extent": null,
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      "path": "section/384",
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      "path": "section/385",
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      "number": "385",
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      "extent": null,
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      "path": "section/386",
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      "path": "section/387",
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      "parent": "part/10/chapter/3/crossheading/taxinterest-expense-and-income-amounts-basic-rules"
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      "path": "part/10/chapter/3/crossheading/double-taxation-relief",
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      "path": "section/388",
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    {
      "path": "part/10/chapter/3/crossheading/net-taxinterest-expense",
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      "extent": null,
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      "path": "section/390",
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      "path": "section/412",
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      "path": "part/10/chapter/7/crossheading/groupebitda",
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      "path": "section/419",
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      "path": "part/10/chapter/7/crossheading/treatment-of-derivative-contracts-in-financial-statements-of-worldwide-group",
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      "path": "section/420",
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      "path": "part/10/chapter/9/crossheading/reits",
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      "path": "part/10/chapter/9/crossheading/shipping-companies",
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