{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-9/paragraph-39",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-9/paragraph-39.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/9/paragraph/39",
  "kind": "paragraph",
  "number": "39",
  "heading": null,
  "text": "(1) In relation to arrangements entered into before 15 October 2009, Part 10A of ITA 2007 (alternative finance arrangements) applies with the following modifications.\n(2) In section 564B(1) (meaning of “financial institution”)—\n(a) in paragraph (e) for “, diminishing shared ownership arrangements or profit share agency arrangements” substitute “ or diminishing shared ownership arrangements ”,\n(b) at the end of that paragraph insert “ or ”,\n(c) omit paragraph (g) and “or” at the end of that paragraph, and\n(d) omit paragraph (h).\n(3) In section 564F(1) (profit share agency arrangements)—\n(a) in paragraph (a) for “an agent” substitute “ a financial institution as agent ”, and\n(b) omit paragraph (b).",
  "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/9/paragraph/39",
    "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."
}