{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-10/part-11",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-10/part-11.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/11",
  "kind": "part",
  "number": "11",
  "heading": "UK representatives of non-UK residents",
  "text": "Reference\nExtent of repeal or revocation\nFinance Act 1995 (c. 4)\nSections 126 and 127.\nSchedule 23.\nFinance Act 1998 (c. 36)\nIn Schedule 7, paragraph 10.\nFinancial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629)\nArticle 89.\nFinance Act 2003 (c. 14)\nIn Schedule 27, paragraphs 4 and 5.\nIncome Tax (Trading and Other Income) Act 2005\nIn Schedule 1, paragraph 479.\nFinance Act 2005 (c. 7)\nSection 48(3).\nFinance Act 2006\nSection 95(10).\nIncome Tax Act 2007\nIn section 2(14), the word “and” immediately after paragraph (b).\nIn section 817(3), the words “by the broker”.\nIn section 1014(2), paragraph (ba) and, in paragraph (g), the word “and” at the end of sub-paragraph (iib).\nIn Schedule 1, paragraph 367.\nFinance Act 2007\nSection 53(11).\nFinance Act 2008 (c. 9)\nIn Schedule 16, paragraphs 1, 2 and 11(1).\nCorporation Tax Act 2009 (c. 4)\nIn Schedule 1, paragraph 401(a).",
  "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/11",
    "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."
}