{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-302",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-302.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/302",
  "kind": "paragraph",
  "number": "302",
  "heading": null,
  "text": "(1) Amend section 318 (interpretation of Part 7) as follows.\n(2) In subsection (1)—\n(a) after the definition of “arrangements” insert—\n““company” has the meaning given by section 1121 of the Corporation Tax Act 2010;”, and\n(b) after the definition of “tax” insert—\n““trade” includes every venture in the nature of trade.”\n(3) Omit subsection (2).",
  "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/302",
    "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."
}