{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-365",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-365.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/365",
  "kind": "section",
  "number": "365",
  "heading": "Alternative finance arrangements",
  "text": "Schedule 2, which—\n(a) inserts a new Part 10A in ITA 2007 (see Part 1 of the Schedule),\n(b) inserts a new Chapter 4 in Part 4 of TCGA 1992 (see Part 2 of the Schedule), and\n(c) makes other amendments (see Part 3 of the Schedule),\nhas effect.",
  "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/365",
    "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."
}