{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-11/part-1",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-11/part-1.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/11/part/1",
  "kind": "part",
  "number": "1",
  "heading": "Double taxation relief: index of defined expressions used in Parts 2 and 3",
  "text": "the arrangements (in Chapter 2 of Part 2)\nsection 21(1)\nchargeable gain (in Part 2 so far as relating to capital gains tax)\nsection 105\ndouble taxation arrangements (in Part 2)\nsection 2(4)\ndouble taxation arrangements (in Part 3)\nsection 136(2)\nforeign tax (in Chapter 2 of Part 2)\nsection 21(1)\ninsurance company\nsection 65 of FA 2012 (as applied by section 141(2) of that Act)\ninternational arrangements (in Part 3)\nsection 136(3)\nlong-term business\nsection 63 of FA 2012 (as applied by section 141(2) of that Act)\nthe non-UK territory (in Chapter 2 of Part 2)\nsection 21(1)\nthe Savings Directive (in Part 3)\nsection 136(4)\nsavings income (in Part 3)\nsection 136(5)\nspecial withholding tax (in Part 3)\nsection 136(6)\ntax not chargeable directly or by deduction (in Chapter 2 of Part 2)\nsections 17(3) and 20(4)\ntax payable or chargeable (in Chapter 2 of Part 2)\nsections 17(3) and 20(4)\ntax payable or paid under the law of a territory outside the United Kingdom (in Chapter 2 of Part 2, except section 29, in its application to relief under unilateral relief arrangements)\nsection 8(2)\nunderlying tax (in Chapter 2 of Part 2)\nsection 21(1)\nunilateral relief arrangements (in Part 2)\nsection 8(1)",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 11 Pt. 1 inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 244"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/8/schedule/11/part/1",
    "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."
}