Taxation (International and Other Provisions) Act 2010

Income Tax Act 2007 (c. 3) U.K.

71 U.K. ITA 2007 is amended as follows.

72 U.K. In section 1(2)(a) (example of income tax provisions located outside ITA 2007) for “Part 18 of ICTA” substitute “ Part 2 of TIOPA 2010 ”.

73 (1) Amend section 26(1)(b) (provisions referred to at Step 6 of the calculation in section 23) as follows. U.K.

(2) Omit the entries for sections 788 and 790 of ICTA.

(3) Omit “and” before the entry for sections 677 and 678 of ITTOIA 2005.

(4) After that entry insert—

“sections 2 and 6 of TIOPA 2010 (double taxation relief: relief by agreement), and

section 18(1)(b) and (2) of TIOPA 2010 (relief for foreign tax where no double taxation arrangements).”

74 U.K. In section 27(6) (tax reductions for individuals by way of double taxation relief)—

(a) in paragraph (a) for “section 788 of ICTA” substitute “ sections 2 and 6 of TIOPA 2010 ”, and

(b) in paragraph (b) for “section 790(1) of ICTA” substitute “ section 18(1)(b) and (2) of TIOPA 2010 ”.

75 U.K. In section 28(4) (tax reductions for non-individuals by way of double taxation relief)—

(a) in paragraph (a) for “section 788 of ICTA” substitute “ sections 2 and 6 of TIOPA 2010 ”, and

(b) in paragraph (b) for “section 790(1) of ICTA” substitute “ section 18(1)(b) and (2) of TIOPA 2010 ”.

76 (1) Amend section 29 (tax reductions: supplementary) as follows. U.K.

(2) In subsection (4)(a) for “section 796(1), (2) and (3) of ICTA” substitute “ sections 36(1) to (5) and (7) and 41 of TIOPA 2010 ”.

(3) In subsection (5) for “section 788 of ICTA” substitute “ sections 2 and 6 of TIOPA 2010 ”.

77 (1) Amend section 32 (liabilities not dealt with in calculation under section 23) as follows. U.K.

(2) Omit the entry for section 804(5B)(a) of ICTA.

(3) Omit the word “and” before the entry for section 682(4) of ITTOIA 2005.

(4) After that entry insert “, and

under section 24(4) of TIOPA 2010 (recovery of excess credit for overseas tax).”

78 (1) Amend section 53 (transfer of unused relief: general) as follows. U.K.

(2) In subsection (2) (tax reductions by way of double taxation relief)—

(a) in paragraph (a) for “section 788 of ICTA” substitute “ sections 2 and 6 of TIOPA 2010 ”, and

(b) in paragraph (b) for “section 790(1) of ICTA” substitute “ section 18(1)(b) and (2) of TIOPA 2010 ”.

(3) In subsection (5) for “section 788 of ICTA” substitute “ sections 2 and 6 of TIOPA 2010 ”.

79 (1) In section 424(2) (gift aid: charge to tax: interpretation) amend paragraph (b) of the definition of “amount C” as follows. U.K.

(2) In sub-paragraph (i) for “section 788 of ICTA” substitute “ sections 2 and 6 of TIOPA 2010 ”.

(3) In sub-paragraph (ii) for “section 790(1) of ICTA” substitute “ section 18(1)(b) and (2) of TIOPA 2010 ”.

80 (1) Amend section 425 (“total amount of income tax” in sections 423 and 424) as follows. U.K.

(2) In subsection (4) (tax reductions to be ignored)—

(a) in paragraph (b) for “section 788 of ICTA” substitute “ sections 2 and 6 of TIOPA 2010 ”, and

(b) in paragraph (c) for “section 790(1) of ICTA” substitute “ section 18(1)(b) and (2) of TIOPA 2010 ”.

(3) In subsection (6) for “section 788 of ICTA” substitute “ sections 2 and 6 of TIOPA 2010 ”.

81 U.K. In section 527(2) omit paragraph (b) (subsection (1) does not apply to income chargeable to tax under section 804 of ICTA).

82 U.K. In section 582(2) (regulations may remove or reduce rights to claim double taxation relief) for “Part 18 of ICTA” substitute “ Part 2 of TIOPA 2010 ”.

83 U.K. In section 828C(4) (entitlement to double taxation relief)—

(a) in paragraph (a) for “section 788 of ICTA” substitute “ sections 2 and 6 of TIOPA 2010 ”, and

(b) in paragraph (b) for “section 790(1)” substitute “ section 18(1)(b) and (2) ”.

84 U.K. In section 849(1) (interaction between Part 15 of ITA 2007 and regulations under section 791 of ICTA) for “section 791 of ICTA (double taxation relief: power to make regulations for carrying out section 788)” substitute “ section 7 of TIOPA 2010 (double taxation arrangements: general regulations) ”.

85 U.K. In section 1023 (meaning in Act of “double taxation arrangements”) for “section 788 of ICTA” substitute “ section 2(1) of TIOPA 2010 ”.

86 U.K. In section 1026—

(a) after paragraph (e) insert “ or ”, and

(b) omit paragraph (g) (“non-qualifying income” in section 1025 includes deemed receipts under section 804(5B) of ICTA) and the “or” preceding it.