{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-20",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-20.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/8/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": null,
  "text": "(1) Amend section 806A as follows.\n(2) In subsection (2)—\n(a) in paragraph (c) for “section 801A” substitute “ section 67(6) of TIOPA 2010 ”,\n(b) in paragraph (c) for “subsection (1)(b) of that section” substitute “ section 67(3) of that Act ”,\n(c) in paragraph (d) for “section 803” substitute “ section 70(2) of TIOPA 2010 ”,\n(d) in paragraph (d) for “subsection (1)(b) of that section” substitute “ section 70(1)(d) of that Act ”, and\n(e) in paragraph (e) for “section 811” substitute “ section 112 of TIOPA 2010 ”.\n(3) In subsection (4)(a) for “section 797” substitute “ section 42(2) of TIOPA 2010 ”.\n(4) In subsection (5)—\n(a) for “section 799(1)” substitute “ section 57(1) of TIOPA 2010 ”,\n(b) for “section 801(2) or (3)” substitute “ section 65(4) of TIOPA 2010 ”, and\n(c) for “subsection (2) or (3) of section 801” substitute “ section 65(4) of TIOPA 2010 ”.",
  "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/8/paragraph/20",
    "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."
}