Taxation (International and Other Provisions) Act 2010 section 505

Extent

Section 505 confirms the geographical extent of the Act across the United Kingdom.

  • The Act extends to England and Wales, Scotland and Northern Ireland
  • This means the Act forms part of the law of each part of the United Kingdom
  • There is an exception for amendments, repeals or revocations made by Schedules 7, 8 or 10 of the Act
  • Any such amendment, repeal or revocation has the same geographical extent as the original provision it changes or removes

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member