{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-10/part-10",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-10/part-10.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/10",
  "kind": "part",
  "number": "10",
  "heading": "Factoring of income etc",
  "text": "Reference\nExtent of repeal\nIncome and Corporation Taxes Act 1988 (c. 1)\nSections 774A to 774G.\nSection 786.\nIncome Tax (Trading and Other Income) Act 2005 (c. 5)\nIn Schedule 1, paragraph 320.\nFinance Act 2006 (c. 25)\nIn Schedule 6, paragraphs 6 and 8.\nIncome Tax Act 2007 (c. 3)\nIn section 2(13)(e), the word “or” at the end.\nIn section 1016(2), in Part 3 of the table, the entry for section 786(5)(a) of ICTA.\nFinance Act 2007 (c. 11)\nIn Schedule 5, paragraphs 3 to 7 and 17(4).\nIn Schedule 14, paragraph 9.\nCorporation Tax Act 2009\nIn Schedule 1, paragraphs 226 to 229 and 241.",
  "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/10",
    "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."
}