What is the purpose of section 371 of the Taxation (International and Other Provisions) Act 2010?

Section 371 is a brief enabling provision whose sole function is to give legal effect to Schedule 7 of the Act. Schedule 7 carries out housekeeping work on the statute book by relocating various miscellaneous tax provisions from their original legislative locations into more suitable and logical positions within the tax code.

Does section 371 change any substantive tax rules in the United Kingdom?

No. Section 371 and Schedule 7 do not change the law in any substantive way. The intention is solely to make the overall body of United Kingdom tax legislation easier to navigate and understand. The underlying rules and obligations remain exactly the same; only the legislative address of certain provisions has changed.

Where can I find the details of which tax provisions were relocated by Schedule 7?

The substantive detail of which provisions are moved and where they are relocated to is contained entirely within Schedule 7 itself, not in section 371. If you are looking for a tax provision that has been relocated, you should consult Schedule 7 to identify its new location within the reorganised legislation.

How does section 371 work in practice with relocated international tax provisions?

In practice, a tax provision originally contained in an older Finance Act dealing with international matters may be moved by Schedule 7 into the Taxation (International and Other Provisions) Act 2010 or another appropriate location. The rule continues to apply in exactly the same way but can now be found in a more logical place.

Taxation (International and Other Provisions) Act 2010 section 371

Miscellaneous relocations

Section 371 introduces Schedule 7, which relocates a number of miscellaneous tax provisions from their original legislative locations into more appropriate places within the tax code.

This section serves as a gateway provision, giving legal effect to Schedule 7 of the Act.
Schedule 7 contains amendments that move various scattered tax provisions into consolidated or more logical locations.
The purpose of these relocations is to improve the accessibility and organisation of tax legislation without changing the underlying law.
The substantive detail of what is relocated and where it moves to is contained entirely within Schedule 7 itself, rather than in this section.

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