{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-10/part-8",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-10/part-8.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/8",
  "kind": "part",
  "number": "8",
  "heading": "Leasing arrangements: finance leases and loans",
  "text": "Reference\nExtent of repeal\nFinance Act 1997 (c. 16)\nSection 82.\nIn Schedule 12, paragraphs 1 to 7, 9 to 17 and 20 to 30.\nFinance Act 1998 (c. 36)\nIn Schedule 7, paragraph 12.\nCapital Allowances Act 2001 (c. 2)\nIn Schedule 2, paragraph 98.\nFinance Act 2002 (c. 23)\nSection 103(4)(e).\nIncome Tax (Trading and Other Income) Act 2005 (c. 5)\nIn Schedule 1, paragraph 494.\nFinance Act 2006 (c. 25)\nIn Schedule 9, paragraph 7.\nFinance Act 2008 (c. 9)\nIn Schedule 2, paragraph 69(3).\nCorporation Tax Act 2009 (c. 4)\nIn Schedule 1, paragraphs 447 and 448.",
  "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/8",
    "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."
}