Taxation (International and Other Provisions) Act 2010 section 146

Application of this Part

Section 146 establishes the scope of Part 4 of the Act by confirming which taxes its provisions apply to.

• Part 4 of the Act applies for both corporation tax and income tax purposes
• This means the rules in this Part are relevant to companies subject to corporation tax and to individuals and other persons subject to income tax
• The section ensures that all provisions within this Part have a consistent and dual application across both tax regimes
• The section is derived from the earlier legislation in section 832(3) of the Income and Corporation Taxes Act 1988