{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259NDA",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259NDA.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/259NDA",
  "kind": "section",
  "number": "259NDA",
  "heading": "Meaning of “qualifying institutional investor” etc",
  "text": "(1) This section has effect for the purposes of this Part.\n(2) References to “qualifying institutional investor” have the meaning given by paragraph 30A of Schedule 7AC to TCGA 1992.\n(3) A qualifying institutional investor is “based” in a territory—\n(a) if it is resident for tax purposes in the territory, or\n(b) where it is not resident anywhere for tax purposes, if it is established in the territory.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 6A inserted (with effect in accordance with Sch. 10 paras. 18-21 of the amending Act) by Finance Act 2016 (c. 24), Sch. 10 para. 1"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 259NDA and cross-heading inserted (with effect in accordance with Sch. 7 paras. 37-39 of the amending Act) by Finance Act 2021 (c. 26), Sch. 7 para. 29"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/8/section/259NDA",
    "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."
}