{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-275",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-275.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/275",
  "kind": "paragraph",
  "number": "275",
  "heading": null,
  "text": "In Schedule 4 (index of defined expressions) at the appropriate places insert—\n“\naccounts (in Chapter 5B of Part 13)\nsection 809BZQ”\n“arrangements (in Chapter 5B of Part 13)\nsection 809BZR”\n“disposal of an asset (in Chapter 5B of Part 13)\nsection 809BZS(3)”\n“payments in respect of an asset (in Chapter 5B of Part 13)\nsection 809BZS(4)”\n“person involved in a relevant change (in Chapter 5B of Part 13)\nsection 809BZG(5)”\n“person receiving an asset (in Chapter 5B of Part 13)\nsection 809BZS(2)”\n“relevant change in relation to a partnership (in Chapter 5B of Part 13)\nsection 809BZG”\n“type 1 finance arrangement (in Chapter 5B of Part 13)\nsection 809BZA”\n“type 2 finance arrangement (in Chapter 5B of Part 13)\nsection 809BZF”\n“type 3 finance arrangement (in Chapter 5B of Part 13)\nsection 809BZJ\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/275",
    "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."
}