{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-10/part-1",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-10/part-1.json",
  "legislation": "ukpga/2010/8",
  "legislation_title": "Taxation (International and Other Provisions) Act 2010",
  "legislation_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010",
  "path": "schedule/10/part/1",
  "kind": "part",
  "number": "1",
  "heading": "Double taxation relief",
  "text": "Reference\nExtent of repeal or revocation\nIncome and Corporation Taxes Act 1988 (c. 1)\nSections 788 to 799.\nSections 801 to 801B.\nSections 803 to 804E.\nSections 804G to 806.\nSections 806L to 807G.\nSections 808A to 809.\nSection 811.\nSections 815A to 815B.\nSection 816.\nIn section 828(4), “791”.\nIn Schedule 19ABA, paragraphs 9 to 11.\nSchedule 28AB.\nFinance Act 1990 (c. 29)\nIn Schedule 7, paragraph 5.\nTaxation of Chargeable Gains Act 1992 (c. 12)\nSections 277 and 278.\nFinance (No. 2) Act 1992 (c. 48)\nSection 50.\nSection 51(1) and (2).\nSection 52.\nFinance Act 1993 (c. 34)\nSection 194.\nIn section 195(3), the words “, other than section 194,”.\nFinance Act 1994 (c. 9)\nSection 217.\nIn Schedule 8, paragraph 12.\nFinance Act 1996 (c. 8)\nIn Schedule 14, paragraphs 41 to 47.\nIn Schedule 20, paragraph 39.\nIn Schedule 21, paragraphs 22 and 23.\nFinance Act 1997 (c. 16)\nSections 90 and 91.\nFinance Act 1998 (c. 36)\nSection 82(2).\nSections 106 and 107.\nFinance Act 2000 (c. 17)\nIn Schedule 30, paragraphs 1, 2, 3, 4(1) to (12), 5 to 9, 11, 12, 15 to 17, 18(1), 20, 23 to 25, 27, 28 and 30.\nFinance Act 2001 (c. 9)\nIn Schedule 27, paragraphs 1, 2 and 6.\nFinance Act 2002 (c. 23)\nIn section 88—\n(a)subsection (1),\n(b)in subsection (2)(a), the references to sections 788(7)(a), 790(3), (5)(b), (10A)(d) and (10C), 792(1) and (3), 793A(1)(a) and (3), 795A(1)(b) and 815AA(1) of ICTA, and\n(c)subsection (2)(b), (c) and (f).\nIn Schedule 25, paragraphs 54 and 55.\nIn Schedule 27, paragraph 12(2) and (3).\nIn Schedule 30, paragraph 5.\nIncome Tax (Earnings and Pensions) Act 2003 (c. 1)\nIn Schedule 6, paragraph 103.\nFinance Act 2003 (c. 14)\nIn section 153—\n(a)in subsection (1)(a), “790(6A)(b), 801(1A)(b), 804A(1)(a), 806L(1), (2), (4) and (5), 806M(2) to (5) and 815A(6)”, and\n(b)in subsection (2)(a), “794(2)(bb),”.\nSection 154.\nIn Schedule 27, paragraph 1(3).\nIn Schedule 33, paragraph 11.\nFinance Act 2004 (c. 12)\nSections 107 to 115.\nIn Schedule 7, paragraph 7.\nFinance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004 (S.I. 2004/2310)\nIn the Schedule, paragraph 34.\nIncome Tax (Trading and Other Income) Act 2005 (c. 5)\nIn Schedule 1, paragraphs 321 to 323 and 325.\nFinance Act 2005 (c. 7)\nSection 85.\nSection 86(1) and (2)(a).\nSection 87.\nSection 88(3).\nSection 91(5).\nIn Schedule 4, paragraph 7.\nSchedule 5.\nCommissioners for Revenue and Customs Act 2005 (c. 11)\nIn Schedule 4, paragraph 37.\nFinance (No. 2) Act 2005 (c. 22)\nSection 43.\nSection 59(1).\nFinance Act 2006 (c. 25)\nSection 176.\nIn Schedule 13, paragraph 24.\nIncome Tax Act 2007 (c. 3)\nIn section 26(1)(b)—\n(a)the entries for sections 788 and 790 of ICTA, and\n(b)the word “and” before the entry for sections 677 and 678 of ITTOIA 2005.\nIn section 32—\n(a)the entry for section 804(5B)(a) of ICTA, and\n(b)the word “and” before the entry for section 682(4) of ITTOIA 2005.\nSection 527(2)(b).\nIn section 1026, paragraph (g) and the “or” preceding it.\nIn Schedule 1, paragraphs 192 to 196, 197(2), 198(2), (3), (4)(a) and (5) to (7), 199, 200(a) and 202(a).\nFinance Act 2007 (c. 11)\nSection 35.\nIn Schedule 7, paragraphs 48 to 53.\nIn Schedule 14, paragraph 10.\nIncome Tax Act 2007 (Amendment) (No. 3) Order 2007 (S.I. 2007/3506)\nArticle 3(5).\nFinance Act 2008 (c. 9)\nSection 57.\nSection 59.\nIn Schedule 17, in paragraph 10(3), paragraph (e) and the “and” preceding it.\nIn Schedule 39, paragraphs 24 and 26.\nTransfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)\nIn Schedule 1, paragraph 422(3).\nCorporation Tax Act 2009 (c. 4)\nIn section 906(3), the word “and” after paragraph (a).\nIn Schedule 1, paragraphs 245, 246, 247(2), (3)(a) and (4) to (8), 248 to 251, 255 to 264 and 282(2) and (3).\nFinance Act 2009 (c. 10)\nSections 57, 59 and 60.\nIn Schedule 14, paragraph 8.\nIncome Tax Act 2007 (Amendment) (No. 2) Order 2009 (S.I. 2009/2859)\nArticle 4(6).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/8/schedule/10/part/1",
    "retrieved_at": "2026-10-29T09:10:17.008829+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}