{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-142",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-142.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": "section/142",
  "kind": "section",
  "number": "142",
  "heading": "Conditions for purposes of section 143",
  "text": "(1) This section applies for the purposes of section 143.\n(2) Condition A is that—\n(a) a person is liable to income tax in respect of a payment of savings income, or\n(b) a chargeable gain accrues to a person on a disposal by the person of assets in circumstances where the consideration for the disposal consists of, or includes, an amount of savings income.\n(3) Condition B is that special withholding tax is levied in respect of—\n(a) the payment of savings income, or\n(b) the whole or any part of the consideration for the disposal.\n(4) Condition C is that a claim under this Part has been made in respect of the special withholding tax.\n(5) Condition D is that no credit for foreign tax in respect of the savings income or chargeable gain concerned is allowed under Chapter 2 of Part 2 (so that sections 31(2) and 32(2), which make provision similar to section 143, do not apply).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/8/section/142",
    "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."
}