Taxation (International and Other Provisions) Act 2010 section 353B

Regulations and orders

Section 353B dealt with provisions concerning regulations and orders under Part 7 of the Act, but this section has been repealed and is no longer in force.

  • Section 353B was part of Part 7 of the Taxation (International and Other Provisions) Act 2010
  • The entire Part 7, including this section, was repealed by the Finance (No. 2) Act 2017
  • The repeal took effect for periods of account of worldwide groups beginning on or after 1 April 2017
  • Part 7 was replaced by the corporate interest restriction rules introduced by the same Finance Act

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