{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-261",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-261.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/261",
  "kind": "paragraph",
  "number": "261",
  "heading": null,
  "text": "In Schedule 4 (index of defined expressions) at the appropriate places insert—\n“\nassociated (in Chapter 1 of Part 12A)\nsection 681AM”\n“associates (in Chapter 4 of Part 12A)\nsection 681DL”\n“capital sum (in Chapter 4 of Part 12A)\nsection 681DM”\n“deduction by way of relevant income tax relief (in Chapter 1 of Part 12A)\nsection 681AC(1)”\n“deduction by way of relevant income tax relief (in Chapter 2 of Part 12A)\nsection 681BK”\n“deduction by way of relevant tax relief (in Chapter 4 of Part 12A)\nsection 681DP”\n“dispositions of interests in land outside the United Kingdom (in Chapter 1 of Part 12A)\nsection 681AN”\n“interests in land outside the United Kingdom (in Chapter 1 of Part 12A)\nsection 681AN”\n“lease (in Chapter 1 of Part 12A)\nsection 681AL(2)”\n“lease (in Chapter 2 of Part 12A)\nsection 681BM(2), (3)”\n“lease (in Chapter 3 of Part 12A)\nsection 681CF”\n“lease (in Chapter 4 of Part 12A)\nsection 681DN”\n“lessee (in Chapter 2 of Part 12A)\nsection 681BM(4)”\n“lessor (in Chapter 2 of Part 12A)\nsection 681BM(4)”\n“linked (in relation to a person) (in Chapter 2 of Part 12A)\nsection 681BL”\n“relevant asset (in Chapter 3 of Part 12A)\nsection 681CG”\n“relevant asset (in Chapter 4 of Part 12A)\nsection 681DO”\n“relevant deduction from earnings (in Chapter 1 of Part 12A)\nsection 681AC(2)”\n“rent (in Chapter 1 of Part 12A)\nsection 681AL(3), (4)”\n“rent (in Chapter 2 of Part 12A)\nsection 681BM(5)”\n“sum obtained in respect of an interest in an asset (in Chapter 4 of Part 12A)\nsection 681DG”\n“sum obtained in respect of the lessee's interest in a lease of an asset (in Chapter 4 of Part 12A)\nsection 681DH\n”.",
  "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/261",
    "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."
}