{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-10/part-3",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-10/part-3.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/3",
  "kind": "part",
  "number": "3",
  "heading": "Tax arbitrage",
  "text": "Reference\nExtent of repeal\nFinance (No. 2) Act 2005 (c. 22)\nSections 24 to 31 and Schedule 3.\nCorporation Tax Act 2009 (c. 4)\nIn Schedule 1, paragraphs 670 and 671.\nFinance Act 2009 (c. 10)\nIn Schedule 24, paragraph 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/3",
    "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."
}