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Taxation (International and Other Provisions) Act 2010

Government Bill

Originated in the House of Commons, Session 2009-10

Last updated: 13 April 2010 at 14:57

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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

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.

This is the seventh, and final, Bill produced by the Tax Law Rewrite Project; the Bill rewrites the law without changing its general effect.

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.

Sponsoring departments

HM Treasury
Mr Alistair Darling
Labour, Edinburgh South West
HM Treasury
Lord Myners
Labour, Life peer

Current version of the Bill

Taxation (International and Other Provisions) Act 2010 c.8
18 March 2010
Commons

Bill passage

Bill started in the House of Commons
1st reading
2nd reading
Committee stage
Report stage
3rd reading
Bill in the House of Lords
1st reading
2nd reading
Committee stage
Report stage
3rd reading
Final stages
Consideration of amendments
Royal Assent
Key
Complete
In progress
Not applicable
Not yet reached