{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-162",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-162.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/162",
  "kind": "section",
  "number": "162",
  "heading": "Indirect participation: sections 148 , 175 and 219(2): further financing cases",
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 162 omitted (for chargeable periods commencing on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), Sch. 6 paras. 13(2), 32(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 162 heading substituted (retrospectively) by Finance Act 2025 (c. 8), s. 22(3)(b)(5)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 158-163 applied (with modifications) (with effect in accordance with s. 116(1) of the amending Act) by Finance Act 2015 (c. 11), s. 106(7)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/8/section/162",
    "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."
}