{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-363",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-363.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/363",
  "kind": "section",
  "number": "363",
  "heading": "Meaning of “umbrella arrangements” and “part of umbrella arrangements”",
  "text": "(1) In this Part “umbrella arrangements” means arrangements which provide for separate pooling of the contributions of the participants and the profits or income out of which payments are made to them.\n(2) In this Part references to a part of umbrella arrangements are to the arrangements relating to a separate pool.",
  "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/363",
    "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."
}