{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-286",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-286.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/286",
  "kind": "paragraph",
  "number": "286",
  "heading": null,
  "text": "In Schedule 4 (index of defined expressions) at the appropriate places insert—\n“\nbeneficial entitlement (in Chapter 2B of Part 14)\nsection 835O(4)”\n“branch or agency (in Chapter 2B of Part 14)\nsection 835S(2)”\n“independent agent (in Chapter 2C of Part 14)\nsection 835Y”\n“the independent broker conditions (in Chapter 2B of Part 14)\nsection 835L”\n“the independent investment manager conditions (in Chapter 2B of Part 14)\nsection 835M”\n“investment manager (in Chapter 2B of Part 14)\nsection 835S(3)”\n“investment transaction (in Chapter 2B of Part 14)\nsection 835S(4)”\n“qualifying period (in Chapter 2B of Part 14)\nsection 835O(2)”\n“relevant disregarded income (in Chapter 2B of Part 14)\nsection 835O(3)\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/286",
    "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."
}