Taxation (International and Other Provisions) Act 2010 Schedule 10 Part 1

Repeals and revocations relating to double taxation relief

Schedule 10 Part 1 sets out the provisions of earlier legislation that are repealed or revoked as a consequence of the double taxation relief rules being consolidated into the Taxation (International and Other Provisions) Act 2010.

• When tax law is rewritten and consolidated into a new Act, the original provisions in older legislation must be formally repealed to avoid duplication and confusion.
• Part 1 of Schedule 10 lists all the specific sections, subsections, schedules and paragraphs across numerous earlier Acts and statutory instruments that are repealed or revoked because their content has been re-enacted in the 2010 Act.
• The repeals span a wide range of legislation dating from the Income and Corporation Taxes Act 1988 through to orders made in 2009, reflecting the many piecemeal amendments that had been made to double taxation relief rules over more than two decades.
• The principal Act affected is the Income and Corporation Taxes Act 1988, from which extensive sections (including sections 788 to 816 and related schedules) dealing with double taxation arrangements, credit relief, and underlying tax are removed.

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