Taxation (International and Other Provisions) Act 2010
Act of ParliamentThis bill passed all stages in both Houses and received Royal Assent.
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Long title
A Bill to restate, with minor changes, certain enactments relating to tax; to make provision for purposes connected with the restatement of enactments by other tax law rewrite Acts; and for connected purposes.
Summary
<p>The Bill rewrites a series of provisions in existing tax law, including provisions on double taxation relief, transfer pricing, advance pricing agreements and tax arbitrage. It also relocates and where appropriate rewrites some provisions which would otherwise have been left in the Income and Corporation Taxes Act 1988 or one of the Finance Acts. </p><p>This is the seventh, and final, Bill produced by the Tax Law Rewrite Project; the Bill rewrites the law without changing its general effect. </p><p>Rewrite Bills are subject to a streamlined procedure for Parliamentary scrutiny: they are introduced in the House of Commons, referred to a Second Reading Committee, and then to a joint Committee of both Houses.</p>
Progress through Parliament
- 1st reading· Commons
19 November 2009 – 19 November 2009
- Second reading committee· Commons
15 December 2009 – 15 December 2009
- 2nd reading· Commons
5 January 2010 – 5 January 2010
- Committee stage· Commons
11 January 2010 – 11 January 2010
- Committee stage· Commons
4 February 2010 – 4 February 2010
- 3rd reading· Commons
4 February 2010 – 4 February 2010
- 1st reading· Lords
4 February 2010 – 4 February 2010
- 2nd reading· Lords
24 February 2010 – 24 February 2010
- Order of Commitment discharged· Lords
10 March 2010 – 10 March 2010
- 3rd reading· Lords
17 March 2010 – 17 March 2010
- Royal Assent· Unassigned
18 March 2010 – 18 March 2010
Source: UK Parliament Bills API. Bill ID: 537.