{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-5/paragraph-6",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-5/paragraph-6.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/5/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "After section 809BZP insert—\n“Supplementary\nAccounts\n809BZQ (1) This section applies for the purposes of this Chapter.\n(2) A reference to the accounts of a person includes (if the person is a company) a reference to the consolidated group accounts of a group of companies of which it is a member.\n(3) In determining whether accounts record an amount as a financial liability in respect of an advance, assume that the period in which the advance is received ended immediately after the receipt of the advance.\n(4) If a person does not draw up accounts in accordance with generally accepted accounting practice, assume that the person drew up the accounts in accordance with that practice.\nArrangements\n809BZR A reference in this Chapter to an arrangement includes a reference to an agreement or understanding (whether or not legally enforceable).\nAssets\n809BZS (1) This section applies for the purposes of this Chapter.\n(2) A reference to a person receiving an asset includes—\n(a) a reference to the person obtaining (directly or indirectly) the value of an asset or otherwise deriving (directly or indirectly) a benefit from it, and\n(b) a reference to the discharge (in whole or part) of a liability of the person.\n(3) A reference to a disposal of an asset includes a reference to anything constituting a disposal of it for the purposes of TCGA 1992.\n(4) A reference to payments in respect of an asset includes—\n(a) a reference to payments in respect of another asset substituted for it under the arrangement, and\n(b) a reference to obtaining (directly or indirectly) the value of an asset or otherwise deriving (directly or indirectly) a benefit from it.”",
  "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/5/paragraph/6",
    "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."
}