{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-21",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-21.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/21",
  "kind": "paragraph",
  "number": "21",
  "heading": null,
  "text": "(1) Amend section 806B as follows.\n(2) In subsection (2)(b) for “section 797” substitute “ section 42 of TIOPA 2010 ”.\n(3) In subsection (3)(b) for “section 799(1)” substitute “ section 57(1) of TIOPA 2010 ”.\n(4) In subsection (4)—\n(a) in paragraph (a) for “section 799(1)” substitute “ section 57(1) of TIOPA 2010 ”,\n(b) in paragraph (b) for “section 799(1A)” substitute “ Step 3 in section 58(1) of TIOPA 2010 ”,\n(c) in paragraph (b) for “M%” substitute “ M ”, and\n(d) in paragraph (b)(ii) for “U” substitute “ PA ”.\n(5) In subsection (5)—\n(a) for “subsection (2) or (3) of section 801” substitute “ section 65(4) of TIOPA 2010 ”,\n(b) in each of paragraphs (a), (b)(ii) and (c)(ii) for “subsection (2) or (3), as the case may be, of section 801” substitute “ section 65(4) of TIOPA 2010 ”,\n(c) for “section 799(1A)” substitute “ Step 3 in section 58(1) of TIOPA 2010 ”,\n(d) for “M%” substitute “ M ”, and\n(e) for “U” substitute “ PA ”.\n(6) In subsection (7)(b) for “section 799(1)” substitute “ section 59 of TIOPA 2010 ”.\n(7) In subsection (10)—\n(a) in the definition of “lower level dividend” for “section 801(2) or (3)” substitute “ section 65(4) of TIOPA 2010 ”,\n(b) in paragraph (a) of the definition of “the relevant tax” for “section 799(1)” substitute “ section 57(1) of TIOPA 2010 ”, and\n(c) in paragraph (b) of that definition for “section 801(2) or (3)” 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/21",
    "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."
}