{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-10/part-2",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-10/part-2.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/2",
  "kind": "part",
  "number": "2",
  "heading": "Transfer pricing and advance pricing agreements",
  "text": "Reference\nExtent of repeal or revocation\nTaxes Management Act 1970 (c. 9)\nIn the second column of the Table in section 98, the entry for section 86(4) of FA 1999.\nIncome and Corporation Taxes Act 1988 (c. 1)\nSection 770A.\nSchedule 28AA.\nFinance Act 1998 (c. 36)\nSection 108(1) and (2).\nSections 110 and 111.\nSchedule 16.\nFinance Act 1999 (c. 16)\nSections 85 to 87.\nCapital Allowances Act 2001 (c. 2)\nIn Schedule 2, paragraph 68.\nFinance Act 2001 (c. 9)\nIn Schedule 29, paragraphs 35 and 38(1) to (3).\nFinance Act 2002 (c. 23)\nIn Schedule 23, paragraph 21.\nIn Schedule 27, paragraph 15.\nFinance Act 2004 (c. 12)\nSections 30 to 32.\nSection 34(2) and (3).\nSections 35 and 36.\nIn Schedule 5, paragraphs 11 to 13.\nIncome Tax (Trading and Other Income) Act 2005 (c. 5)\nIn Schedule 1, paragraphs 351 and 508.\nFinance (No. 2) Act 2005 (c. 22)\nIn Schedule 8, paragraph 1.\nFinance Act 2006 (c. 25)\nIn Schedule 13, paragraph 26.\nIncome Tax Act 2007 (c. 3)\nIn Schedule 1, paragraph 239.\nIncome Tax Act 2007 (Amendment) (No. 3) Order 2007 (S.I. 2007/3506)\nArticle 2(4).\nTransfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)\nIn Schedule 1, paragraphs 162(2) and (4) and 252.\nCorporation Tax Act 2009 (c. 4)\nIn Schedule 1, paragraph 291(2) to (4), (5)(b), (6) and (8).\nFinance Act 2009 (c. 10)\nIn Schedule 14, paragraph 14.\nIn Schedule 15, paragraph 96.",
  "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/2",
    "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."
}