{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-73",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-73.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/73",
  "kind": "paragraph",
  "number": "73",
  "heading": null,
  "text": "(1) Amend section 26(1)(b) (provisions referred to at Step 6 of the calculation in section 23) as follows.\n(2) Omit the entries for sections 788 and 790 of ICTA.\n(3) Omit “and” before the entry for sections 677 and 678 of ITTOIA 2005.\n(4) After that entry insert—\n“sections 2 and 6 of TIOPA 2010 (double taxation relief: relief by agreement), and\nsection 18(1)(b) and (2) of TIOPA 2010 (relief for foreign tax where no double taxation arrangements).”",
  "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/73",
    "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."
}