{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-7/paragraph-51",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-7/paragraph-51.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/7/paragraph/51",
  "kind": "paragraph",
  "number": "51",
  "heading": null,
  "text": "In section 2(13) (overview of Part 13) after paragraph (h) (which is inserted by Schedule 8) insert—\n“(i) leases of plant and machinery (Chapter 6), and\n(j) tax relief for interest (Chapter 7).”",
  "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/7/paragraph/51",
    "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."
}