{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-10/part-9",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-10/part-9.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/9",
  "kind": "part",
  "number": "9",
  "heading": "Sale and lease-back etc",
  "text": "Reference\nExtent of repeal or revocation\nIncome and Corporation Taxes Act 1988 (c. 1)\nSection 24.\nSections 779 to 785.\nFinance Act 1996 (c. 8)\nIn Schedule 21, paragraph 21.\nFinance Act 1998\nIn Schedule 7, in paragraph 1, the entries for provisions of sections 779, 780, 781, 782 and 785 of ICTA.\nCapital Allowances Act 2001\nIn Schedule 2, paragraph 57.\nIncome Tax (Earnings and Pensions) Act 2003 (c. 1)\nIn Schedule 6, paragraphs 101 and 102.\nFinance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004 (S.I. 2004/2310)\nIn the Schedule, paragraphs 32 and 33.\nIncome Tax (Trading and Other Income) Act 2005\nIn section 49(2)(a), the words “(see subsection (3))”.\nIn Schedule 1, paragraphs 314 to 319.\nTax and Civil Partnership Regulations 2005 (S.I. 2005/3229)\nRegulation 98.\nFinance Act 2006\nIn Schedule 9, paragraph 3.\nIncome Tax Act 2007 (c. 3)\nIn section 1016(2), in Part 3 of the table, the entries for sections 780(3A)(a) and 781(1) of ICTA.\nIn Schedule 1, paragraphs 187 to 190.\nTransfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)\nIn Schedule 1, paragraph 156(2).\nCorporation Tax Act 2009 (c. 4)\nIn Schedule 1, paragraphs 13(2)(a), 232(2) and (3)(b) and (d), 233, 234(3) and (4)(a) and (c) and 236.",
  "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/9",
    "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."
}