Taxation (International and Other Provisions) Act 2010 Schedule 10 Part 11

UK representatives of non-UK residents

Schedule 10 Part 11 lists the repeals and revocations made to earlier legislation as a consequence of the consolidation of rules concerning UK representatives of non-UK residents into the Taxation (International and Other Provisions) Act 2010.

• The original rules on UK representatives of non-UK residents, found in sections 126–127 and Schedule 23 of the Finance Act 1995, are repealed in full as they have been rewritten into the 2010 Act.
• Consequential amendments previously made by various Finance Acts (1998, 2003, 2005, 2006, 2007 and 2008), the Financial Services and Markets Act 2000 order, and the Income Tax (Trading and Other Income) Act 2005 are revoked or repealed because they are no longer needed.
• Several provisions in the Income Tax Act 2007 are tidied up, including removing redundant wording from sections 2, 817 and 1014, and repealing a related paragraph in Schedule 1.
• A consequential amendment in the Corporation Tax Act 2009 (Schedule 1, paragraph 401(a)) is also repealed as part of this consolidation exercise.