LegalizeTaxation (International and Other Provisions) Act 2010
An Act to restate, with minor changes, certain enactments relating to tax; to make provision for purposes connected with the restatement of enactments by other tax law rewrite Acts; and for connected purposes.
[^key-fc78779cba8a8798290f54b857a3ae2f]: Words in s. 407(1)(a) inserted (with effect in accordance with Sch. 3 para. 30-36 of the amending Act) by Finance (No. 2) Act 2023 (c. 30), Sch. 3 para. 5(2)
[^key-fcd68b3d490182da50870373a24e4f5e]: S. 438A inserted (with effect in accordance with Sch. 3 para. 30-36 of the amending Act) by Finance (No. 2) Act 2023 (c. 30), Sch. 3 para. 16
[^key-fd25e934346a290352b4feb99b1ab86a]: Word in s. 119(2)(a) omitted (31.12.2020) by virtue of The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 18(5) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)
[^key-fd6cc4661fc5a47d2a7d74b62e0975c3]: Words in s. 413(3)(d)(i) omitted (with effect in accordance with Sch. 11 para. 22 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 11 para. 8(2)(b)
[^key-fdfd2e6467352628957e958934f3698d]: S. 148 applied by 2009 c. 4, s. 161(3A) (as inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 124(6) (with Sch. 9 paras. 1-9, 22))
[^key-fe0e9d845834e8de0141f8685cf41a33]: Words in s. 435(3) substituted (with effect in accordance with Sch. 3 para. 30-36 of the amending Act) by Finance (No. 2) Act 2023 (c. 30), Sch. 3 para. 14(4)
[^key-fe164600fd02bb49acbed9d2e4b8e9a5]: S. 112(2A)(2B) inserted (with effect in accordance with Sch. 11 para. 7(2) of the amending Act) by Finance Act 2010 (c. 13), Sch. 11 para. 7(1)
[^key-fe9eb36b643782bfdf35e7aea41a0349]: Words in s. 170(2) substituted (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 2(4)(c), 32(1)
[^key-fea913129550adae60bc550677d76b9f]: S. 192A inserted (with effect in accordance with Sch. 7 paras. 37-39 of the amending Act) by Finance Act 2021 (c. 26), Sch. 7 para. 31
[^key-fee7b7b0aae1ac99e184c51188d58858]: Letter in s. 87(1) inserted (with effect in accordance with s. 31(7) of the amending Act) by Finance Act 2018 (c. 3), s. 31(3)(a)
[^key-ff47b701950fe65b2e149e453a544ad2]: S. 159(1)(f) and word omitted (with effect in accordance with s. 20(12) of the amending Act) by virtue of Finance Act 2025 (c. 8), s. 20(8)(b)(12)
[^key-ffc54f40b478198acdd511f0971db267]: Words in s. 103 heading omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 240(3)
[^M_F_1057ba88-8ebd-4641-db93-05820bdf13c7]: S. 259GB(4AA)(4AB) inserted (retrospectively) by Finance Act 2022 (c. 3), s. 26(3)(6) (with s. 26(7)-(10))
[^M_F_11e6cd1e-904e-43d7-c847-3e47d85b7a5b]: S. 259CB(3) substituted (retrospectively) by Finance Act 2021 (c. 26), Sch. 7 paras. 3, 36
[^M_F_2cf683c1-ba11-4113-c3b6-11af2b9809ee]: S. 259ND(7)-(7D) substituted for s. 259ND(7) (retrospectively) by Finance Act 2021 (c. 26), Sch. 7 paras. 24(2), 36
[^M_F_317783bd-260c-4691-cfc9-2ad6d4af25e1]: Sch. 7A para. 29A inserted (retrospectively) by Finance Act 2021 (c. 26), s. 38(4)(5)
[^M_F_3593b294-acc4-43b0-f126-2d46617b23e2]: Words in s. 259ND(8) substituted (retrospectively) by Finance Act 2021 (c. 26), Sch. 7 paras. 24(3)(b), 36
[^M_F_3b4d6d88-48d0-4b1f-c0e3-8f62a4e790c1]: Words in s. 259GB(4A) inserted (retrospectively) by Finance Act 2022 (c. 3), s. 26(2)(a)(6) (with s. 26(7)-(10))
[^M_F_40c9bdd3-8288-45f2-a7a0-e848413fb8df]: Words in s. 259GB(4B) substituted (retrospectively) by Finance Act 2022 (c. 3), s. 26(4)(6) (with s. 26(7)-(10))
[^M_F_40d6bb64-3446-4dd8-fa90-42307a7b27be]: S. 259FA(4)(c) and word inserted (retrospectively) by Finance Act 2021 (c. 26), Sch. 7 paras. 17(2), 36
[^M_F_447b39a8-8e07-487e-94dc-0ca51e656895]: Words in s. 259GB(4A)(b)(ii) inserted (retrospectively) by Finance Act 2022 (c. 3), s. 26(2)(c)(ii)(6) (with s. 26(7)-(10))
[^M_F_4e493022-bb95-43bd-cdd5-573381f6916f]: Sch. 7A para. 70 cross-heading substituted (with effect in accordance with Sch. 8 para. 25 of the amending Act) by Finance Act 2018 (c. 3), Sch. 8 para. 15(4)
[^M_F_5206054f-acde-4993-b0fe-6023265ea775]: Words in s. 85(3) substituted (with effect in relation to amounts of foreign tax payable on or after 21.10.2009 in accordance with Sch. 11 para. 3 of the amending Act) by Finance Act 2010 (c. 13), Sch. 11 para. 2(3)
[^M_F_64c097b9-b49d-454f-b350-790ded1d40a3]: S. 3(2)(d) and word inserted (retrospectively and with application in accordance with s. 32(5) of the amending Act) by Finance Act 2018 (c. 3), s. 32(2)(b)(4)
[^M_F_68841593-9d30-442b-d9b5-40d4e13b762d]: Word in s. 3(2)(b) omitted (retrospectively and with application in accordance with s. 32(5) of the amending Act) by virtue of Finance Act 2018 (c. 3), s. 32(2)(a)(4)
[^M_F_6cdf7fdd-8f13-4512-cbc6-f358dc36b37c]: S. 259NEZA and cross-heading inserted (retrospectively) by Finance Act 2021 (c. 26), Sch. 7 paras. 34, 36
[^M_F_7b7682b7-7a8d-462d-a0c4-ecb3df29c433]: S. 259CC(3A) inserted (retrospectively) by Finance Act 2021 (c. 26), Sch. 7 paras. 4, 36
[^M_F_85993b09-03ad-4495-a6b9-d6847cdfe6cf]: Ss. 259NEB-259NEF and cross-heading inserted (retrospectively) by Finance Act 2021 (c. 26), Sch. 7 paras. 5, 36
[^M_F_9217b39b-12e4-4404-e3ae-1aa994209880]: Word in s. 259FA(4)(a) omitted (retrospectively) by virtue of Finance Act 2021 (c. 26), Sch. 7 paras. 17(2), 36
[^M_F_9578b741-cb7c-408c-fcfb-abb774d83f84]: S. 259CB(3A) inserted (retrospectively) by Finance Act 2021 (c. 26), Sch. 7 paras. 7(a), 36
[^M_F_95b136e2-1c79-424f-88d3-52a1e4c9fb0b]: S. 259GB(4C)(4D) inserted (retrospectively) by Finance Act 2022 (c. 3), s. 26(5)(6) (with s. 26(7)-(10))
[^M_F_9733eb5a-d5da-47b6-b59c-f8eafae31628]: Word in s. 259ND(8) omitted (retrospectively) by virtue of Finance Act 2021 (c. 26), Sch. 7 paras. 24(3)(a), 36
[^M_F_b77a6089-f1d0-4dbb-bd7e-cddef59c1dd7]: Words in s. 259CB(4) substituted (retrospectively) by Finance Act 2021 (c. 26), Sch. 7 paras. 7(b), 36
[^M_F_bb673a78-c864-4bb8-ef1e-ffaf36760d6c]: Words in s. 259GB(4A)(b)(i) inserted (retrospectively) by Finance Act 2022 (c. 3), s. 26(2)(c)(i)(6) (with s. 26(7)-(10))
[^M_F_cdad0e84-e6d0-45b3-cf40-cd3c60853296]: Word in s. 259HA(9)(a) substituted (retrospective to 15.9.2016) by the Finance Act 2019 (c. 1), s. 19(2)(b)(7)
[^M_F_d05bb1f2-a1cd-4062-abdc-1a15d3a86659]: S. 259CC(3B) inserted (retrospectively) by Finance Act 2021 (c. 26), Sch. 7 paras. 8, 36
[^M_F_e38f9fcf-9149-443e-e7fa-5bea25c79e96]: Words in s. 259GB(4A)(a) inserted (retrospectively) by Finance Act 2022 (c. 3), s. 26(2)(b)(6) (with s. 26(7)-(10))
[^M_F_ee340c06-9d18-42b1-f8be-e19d79d6a4b9]: S. 2(1A) inserted (retrospectively and with application in accordance with s. 32(5) of the amending Act) by Finance Act 2018 (c. 3), s. 32(1)(4)
[^M_F_f4e094f3-af9f-445f-f776-22ce53c27911]: S. 452(2A) inserted (retrospectively) by Finance Act 2021 (c. 26), s. 38(2)(3)
[^M_I_091a24af-6d87-4a32-e661-c5b52d2034c1]: S. 501 (previously s. 374) in force for specified purposes at Royal Assent and in force for further specified purposes at 1.4.2010, see s. 381(2)(d)
[^M_I_65c32e89-b213-4d1f-9656-37ab34c4e213]: S. 502 (previously s. 377) wholly in force at 1.4.2010; s. 502(2)(3) in force at Royal Assent and s. 502(1) in force at 1.4.2010, see s. 381(1)(2)(g)
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