{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-10/part-7",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-10/part-7.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/7",
  "kind": "part",
  "number": "7",
  "heading": "Alternative finance arrangements",
  "text": "Reference\nExtent of repeal or revocation\nTaxation of Chargeable Gains Act 1992 (c. 12)\nSection 151F.\nFinance Act 2005 (c. 7)\nSections 46 to 47A, 48(1), 48A, 48B(1) to (5) and (9) and 49 to 57.\nIn Schedule 2, paragraphs 1, 8 and 10 to 13.\nFinance Act 2006\nSection 95(1) to (8) and (11).\nSections 96 to 98.\nIncome Tax Act 2007 (c. 3)\nIn Schedule 1, paragraphs 597 to 599.\nFinance Act 2007 (c. 11)\nSection 53(1) to (10), (13) and (14).\nSection 54.\nEmployment Income (Meaning of Securities) Order 2007 (S.I. 2007/2130)\nThe whole Order.\nFinance Act 2008\nSection 156.\nAlternative Finance Arrangements (Community Investment Tax Relief) Order 2008 (S.I. 2008/1821)\nThe whole Order.\nCorporation Tax Act 2009\nSection 521.\nSection 1310(5).\nIn Schedule 1, paragraphs 649 to 661 and 683.\nFinance Act 2009 (c. 10)\nIn Schedule 61, paragraph 27.",
  "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/7",
    "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."
}