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Taxation (International and Other Provisions) Bill


Taxation (International and Other Provisions) Bill

xv

 

379   

Index of defined expressions

380   

Extent

381   

Commencement

382   

Short title

Schedule 1   —   

Oil activities: new Chapter 16A of Part 2 of ITTOIA 2005

Schedule 2   —   

Alternative finance arrangements

Part 1   —   

New Part 10A of ITA 2007

Part 2   —   

New Chapter 4 of Part 4 of TCGA 1992

Part 3   —   

Other amendments

Schedule 3   —   

Leasing arrangements: finance leases and loans

Part 1   —   

New Part 11A of ITA 2007

Part 2   —   

New section 37A of TCGA 1992

Schedule 4   —   

Sale and lease-back etc: new Part 12A of ITA 2007

Schedule 5   —   

Factoring of income etc: new Chapters 5B and 5C of Part 13 of

ITA 2007

Schedule 6   —   

UK Representatives of non-UK residents

Part 1   —   

New Chapters 2B and 2C of Part 14 of ITA 2007

Part 2   —   

New Part 7A of TCGA 1992

Schedule 7   —   

Miscellaneous relocations

Part 1   —   

Relocation of section 38 of, and Schedule 15 to, FA 1973

Part 2   —   

Relocation of section 24 of FA 1974

Part 3   —   

Relocation of section 42 of ICTA

Part 4   —   

Relocation of section 84A of ICTA

Part 5   —   

Relocation of section 152 of ICTA

Part 6   —   

Relocation of section 337A(2) of ICTA

Part 7   —   

Relocation of section 475 of ICTA

Part 8   —   

Relocation of section 700 of ICTA

Part 9   —   

Relocation of section 787 of ICTA

Part 10   —   

Relocation of sections 130 to 132 of FA 1988

Part 11   —   

Relocation of section 151 of FA 1989

Part 12   —   

Relocation of Schedule 12 to F(No.2)A 1992 so far as applying

for income tax purposes

Part 13   —   

Relocation of section 200 of FA 1996 so far as applying for

income tax purposes

Part 14   —   

Relocation of section 36 of FA 1998 and section 111 of FA 2009

Part 15   —   

Relocation of section 118 of FA 1998

Part 16   —   

Relocation of section 144 of FA 2000

Part 17   —   

Relocation of section 199 of FA 2003

Part 18   —   

Relocation of section 61 of F(No.2)A 2005

Part 19   —   

Relocation of paragraph 13 of Schedule 13 to FA 2007

Schedule 8   —   

Minor and consequential amendments

Part 1   —   

Double taxation relief

Part 2   —   

Transfer pricing and advance pricing agreements

Part 3   —   

Tax arbitrage

Part 4   —   

Tax treatment of financing costs and income

Part 5   —   

Offshore funds

Part 6   —   

Oil activities

Part 7   —   

Alternative finance arrangements

Part 8   —   

Leasing arrangements: finance leases and loans

Part 9   —   

Sale and lease-back etc

 
 

Taxation (International and Other Provisions) Bill

xvi

 

Part 10   —   

Factoring of income etc

Part 11   —   

UK representatives of non-UK residents

Part 12   —   

Amendments for purposes connected with other tax law

rewrite Acts

Part 13   —   

General

Schedule 9   —   

Transitionals and savings etc

Part 1   —   

General provisions

Part 2   —   

Changes in the law

Part 3   —   

Double taxation relief

Part 4   —   

Transfer pricing

Part 5   —   

Advance pricing agreements

Part 6   —   

Tax avoidance (arbitrage)

Part 7   —   

Tax treatment of financing costs and income

Part 8   —   

Offshore funds

Part 9   —   

Oil activities

Part 10   —   

Alternative finance arrangements

Part 11   —   

Sale and lease-back etc

Part 12   —   

Factoring of income etc

Part 13   —   

Miscellaneous relocations

Schedule 10   —   

Repeals  and revocations

Part 1   —   

Double taxation relief

Part 2   —   

Transfer pricing and advance pricing agreements

Part 3   —   

Tax arbitrage

Part 4   —   

Tax treatment of financing costs and income

Part 5   —   

Offshore funds

Part 6   —   

Oil activities

Part 7   —   

Alternative finance arrangements

Part 8   —   

Leasing arrangements: finance leases and loans

Part 9   —   

Sale and lease-back etc

Part 10   —   

Factoring of income etc

Part 11   —   

UK representatives of non-UK residents

Part 12   —   

Miscellaneous relocations

Part 13   —   

Repeals for purposes connected with other tax law rewrite

Acts

Schedule 11   —   

Index of defined expressions used in Parts 2 to 8

Part 1   —   

Double taxation relief: index of defined expressions used in

Parts 2 and 3

Part 2   —   

Transfer pricing: index of defined expressions used in Part 4

Part 3   —   

Advance pricing agreements: index of defined expressions

used in Part 5

Part 4   —   

Tax arbitrage: index of defined expressions used in Part 6

Part 5   —   

Tax treatment of financing costs and income: index of defined

expressions used in Part 7

Part 6   —   

Offshore funds: index of defined expressions used in Part 8

 
 

 
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