INTM489010 - Transfer pricing guidance: derivation and destination tables: Table of origins of Part 4 of Taxation (International and Other Provisions) Act 2010
This table shows the origins of the provisions in TIOPA10 legislation, so that the legislative references used in this guidance can be traced back to those in ICTA88. There is a table of destinations to TIOPA10 at INTM489020.
| TIOPA10 Provision | Origin |
|---|---|
| 146 | ICTA88 S832(3); \ndrafting. |
| 147 (1) | ICTA88 Sch.28AA para.1(1), (2), 9(1), 11(3). |
| (2) | ICTA88 Sch.28AA para.1(1), (2). |
| (3) | ICTA88 Sch.28AA para.1(2). |
| (4) | ICTA88 Sch.28AA para.1(1), (2). |
| (5) | ICTA88 Sch.28AA para.1(2). |
| (6) | ICTA88 Sch.28AA para.1(2). |
| (7) | ICTA88 Sch.28AA para.10. |
| 148 (1) | ICTA88 Sch.28AA paras. 1(1), 4B(1). |
| (2) | ICTA88 Sch.28AA para.4B(1). |
| (3) | ICTA88 Sch.28AA para.1(1). |
| (4) | ICTA88 Sch.28AA paras.4A(6), 4B(2). |
| (5) | Drafting. |
| 149 (1) | ICTA88 Sch.28AA para.14(1). |
| (2) | ICTA88 Sch.28AA para.11(3). |
| (3) | ICTA88 Sch.28AA para.4A(7). |
| (4) | ICTA88 Sch.28AA para.4A(7). |
| 150 (1) | ICTA88 Sch.28AA para.3(1). |
| (2) | ICTA88 Sch.28AA para.3(2). |
| (3) | ICTA88 Sch.28AA para.3(3). |
| (4) | ICTA88 Sch.28AA para.3(4). |
| (5) | ICTA88 Sch.28AA para.3(5). |
| 151 (1) | ICTA88 Sch.28AA para.14(1). |
| (2) | ICTA88 Sch.28AA para.1(3). |
| 152 (1) | ICTA88 Sch.28AA para.1A(1). |
| (2) | ICTA88 Sch.28AA para.1A(2). |
| (3) | ICTA88 Sch.28AA para.1A(2). |
| (4) | ICTA88 Sch.28AA para.1A(3). |
| (5) | ICTA88 Sch.28AA para.1A(4). |
| (6) | ICTA88 Sch.28AA para.1A(5). |
| 153 (1) | ICTA88 Sch.28AA para.1B(1). |
| (2) | ICTA88 Sch.28AA para.1B(2). |
| (3) | ICTA88 Sch.28AA para.1B(2). |
| (4) | ICTA88 Sch.28AA para.1B(3). |
| (5) | ICTA88 Sch.28AA para.1B(4). |
| (6) | ICTA88 Sch.28AA para.1B(5). |
| 154 (1) | ICTA88 Sch.28AA paras.1A(6), (7), (8), (9), (10), 1B(6). |
| (2) | ICTA88 Sch.28AA para.1A(9). |
| (3) | ICTA88 Sch.28AA para.1A(6). |
| (4) | ICTA88 Sch.28AA para.1A(7). |
| (5) | ICTA88 Sch.28AA para.1A(8). |
| (6) | ICTA88 Sch.28AA para.1A(9). |
| (7) | ICTA88 Sch.28AA para.1A(10). |
| 155 (1) | ICTA88 Sch.28AA para.5(1). |
| (2) | ICTA88 Sch.28AA para.5(1). |
| (3) | ICTA88 Sch.28AA para.5(1). |
| (4) | ICTA88 Sch.28AA para.5(1). |
| (5) | ICTA88 Sch.28AA para.5(7). |
| (6) | ICTA88 Sch.28AA para.5(8), (9). |
| 156 (1) | ICTA88 Sch.28AA para.14(1); \nITTOIA 2005 Sch.2 para.5(1); \nITA 2007 Sch.2 para.5(1); \nCTA 2009 Sch.2 para.5(1). |
| (2) | ICTA88 Sch.28AA para.14(1). |
| 157 (1) | ICTA88 S808B(9), Sch.28AA para.4(1); \nFA 1999 S85(6). |
| (2) | ICTA88 Sch.28AA para.4(1). |
| 158 (1) | Drafting. |
| (2) | ICTA88 Sch.28AA paras. 4(2), 4A(1), 6(4C). |
| (3) | ICTA88 Sch.28AA paras. 4(2), 4A(2), 6(4C). |
| (4) | ICTA88 S808B(9), Sch.28AA para.4(2); \nFA 1999 S85(6). |
| 159 (1) | ICTA88 S808B(9), Sch.28AA para.4(2); \nFA 1999 S85(6). |
| (2) | ICTA88 Sch.28AA para.4(2). |
| (3) | ICTA88 Sch.28AA para.4(3). |
| (4) | ICTA88 Sch.28AA para.4(4). |
| (5) | ICTA88 Sch.28AA para.4(5). |
| (6) | ICTA88 Sch.28AA para.4(6). |
| (7) | ICTA88 Sch.28AA para.4(10). |
| 160 (1) | ICTA88 S808B(9), Sch.28AA para.4(2); \nFA 1999 S85(6). |
| (2) | ICTA88 Sch.28AA para.4(2). |
| (3) | ICTA88 Sch.28AA para.4(7). |
| (4) | ICTA88 Sch.28AA para.4(8). |
| (5) | ICTA88 Sch.28AA para.4(9). |
| (6) | ICTA88 Sch.28AA para.4(10). |
| 161 (1) | ICTA88 Sch.28AA paras.4A(1), 6(4C). |
| (2) | ICTA88 Sch.28AA para.4A(1). |
| (3) | ICTA88 Sch.28AA para.4A(3). |
| (4) | ICTA88 Sch.28AA para.4A(4). |
| (5) | ICTA88 Sch.28AA para.4A(5). |
| (6) | ICTA88 Sch.28AA para.4A(6). |
| 162 (1) | ICTA88 Sch.28AA paras.4A(2), 6(4C). |
| (2) | ICTA88 Sch.28AA para.4A(2). |
| (3) | ICTA88 Sch.28AA para.4A(3). |
| (4) | ICTA88 Sch.28AA para.4A(4). |
| (5) | ICTA88 Sch.28AA para.4A(5). |
| (6) | ICTA88 Sch.28AA para.4A(6). |
| 163 (1) | ICTA88 Sch.28AA para.4(11). |
| (2) | ICTA88 Sch.28AA para.4(11). |
| (3) | ICTA88 Sch.28AA para.4(11). |
| (4) | ICTA88 Sch.28AA para.4(12). |
| 164 (1) | ICTA88 Sch.28AA para.2(1). |
| (2) | ICTA88 Sch.28AA para.2(1). |
| (3) | ICTA88 Sch.28AA para.2(2). |
| (4) | ICTA88 Sch.28AA para.2(3). |
| (5) | ICTA88 Sch.28AA para.14(1). |
| 165 (1) | ICTA88 Sch.28AA para.5A(1). |
| (2) | ICTA88 Sch.28AA para.5A(2). |
| (3) | ICTA88 Sch.28AA para.5A(3). |
| (4) | ICTA88 Sch.28AA para.5A(4). |
| 166 (1) | ICTA88 Sch.28AA para.5B(1). |
| (2) | ICTA88 Sch.28AA para.5B(2). |
| 167 (1) | ICTA88 Sch.28AA para.5B(2). |
| (2) | ICTA88 Sch.28AA para.5B(3). |
| (3) | ICTA88 Sch.28AA para.5B(4); \ndrafting. |
| (4) | ICTA88 Sch.28AA para.5B(5), (7); \nDrafting. |
| (5) | ICTA88 Sch.28AA para.5B(6); \ndrafting. |
| 168 (1) | ICTA88 Sch.28AA para.5C(1). |
| (2) | ICTA88 Sch.28AA para.5C(1). |
| 169 (1) | ICTA88 Sch.28AA para.5C(2), (3), (4). |
| (2) | ICTA88 Sch.28AA para.5C(2). |
| (3) | ICTA88 Sch.28AA para.5C(3). |
| (4) | ICTA88 Sch.28AA para.5C(4). |
| (5) | ICTA88 Sch.28AA para.5C(12). |
| 170 (1) | ICTA88 Sch.28AA para.5C(5). |
| (2) | ICTA88 Sch.28AA para.5C(6). |
| (3) | ICTA88 Sch.28AA para.5C(7). |
| 171 (1) | ICTA88 Sch.28AA para.5C(8); \ndrafting. |
| (2) | ICTA88 Sch.28AA para.5C(9). |
| (3) | ICTA88 Sch.28AA para.5C(10). |
| (4) | ICTA88 Sch.28AA para.5C(11). |
| (5) | ICTA88 Sch.28AA para.5C(12). |
| 172 (1) | ICTA88 Sch.28AA para.5D(1). |
| (2) | ICTA88 Sch.28AA para.5D(1). |
| (3) | ICTA88 Sch.28AA para.5D(2). |
| (4) | ICTA88 Sch.28AA para.5D(3). |
| (5) | ICTA88 Sch.28AA para.5D(4). |
| (6) | ICTA88 Sch.28AA para.5D(5). |
| (7) | ICTA88 Sch.28AA para.5D(6). |
| 173 (1) | ICTA88 Sch.28AA para.5E(1). |
| (2) | ICTA88 Sch.28AA para.5E(2). |
| (3) | ICTA88 Sch.28AA para.5E(3). |
| (4) | ICTA88 Sch.28AA para.5E(4). |
| (5) | ICTA88 Sch.28AA para.5E(5). |
| (6) | ICTA88 Sch.28AA para.5E(2), (3), (4). |
| (7) | ICTA88 Sch.28AA para.5E(6). |
| 174 (1) | ICTA88 Sch.28AA para.6(1). |
| (2) | ICTA88 Sch.28AA para.6(2). |
| (3) | ICTA88 Sch.28AA para.6(2); \ndrafting. |
| (4) | ICTA88 Sch.28AA paras.6(2), 6A(1); \nCTA 2009 Sch.2 para.5(1). |
| 175 (1) | ICTA88 Sch.28AA para.6(4A). |
| (2) | ICTA88 Sch.28AA para.6(4B). |
| (3) | ICTA88 Sch.28AA paras.1A(9), 6(4A). |
| (4) | ICTA88 Sch.28AA paras.1A(10), 6(4A). |
| (5) | ICTA88 Sch.28AA paras.1A(7), 6(4A). |
| 176 (1) | ICTA88 Sch.28AA para.6(3). |
| (2) | ICTA88 Sch.28AA para.6(3). |
| (3) | ICTA88 Sch.28AA para.6(4). |
| 177 (1) | ICTA88 Sch.28AA para.6(5). |
| (2) | ICTA88 Sch.28AA para.6(5). |
| (3) | ICTA88 Sch.28AA para.6(5). |
| (4) | ICTA88 Sch.28AA para.6(6). |
| (5) | ICTA88 Sch.28AA para.6(6). |
| (6) | ICTA88 Sch.28AA para.6(5), (6). |
| 178 (1) | ICTA88 Sch.28AA para.6(7). |
| (2) | ICTA88 Sch.28AA para.6(7). |
| 179 (1) | ICTA88 Sch.28AA para.6B(1). |
| (2) | ICTA88 Sch.28AA para.6B(2). |
| (3) | ICTA88 Sch.28AA para.6B(3). |
| (4) | ICTA88 Sch.28AA para.6B(4). |
| 180 (1) | ICTA88 Sch.28AA para.6A(1). |
| (2) | ICTA88 Sch.28AA para.6A(1), (2). |
| (3) | ICTA88 Sch.28AA para.6A(3). |
| 181 (1) | ICTA88 Sch.28AA para.6C(1). |
| (2) | ICTA88 Sch.28AA para.6C(2). |
| (3) | ICTA88 Sch.28AA para.6C(2). |
| (4) | ICTA88 Sch.28AA paras.1A(9), 6C(1). |
| (5) | ICTA88 Sch.28AA paras.1A(10), 6C(1). |
| 182 (1) | ICTA88 Sch.28AA para.6C(3). |
| (2) | ICTA88 Sch.28AA para.6C(3). |
| (3) | ICTA88 Sch.28AA para.6C(4). |
| (4) | ICTA88 Sch.28AA para.6C(5). |
| (5) | ICTA88 Sch.28AA para.6C(5). |
| 183 (1) | ICTA88 Sch.28AA para.6C(6). |
| (2) | ICTA88 Sch.28AA para.6C(6). |
| (3) | ICTA88 Sch.28AA para.6C(7). |
| (4) | ICTA88 Sch.28AA para.6C(8). |
| (5) | ICTA88 Sch.28AA para.6C(9). |
| 184 (1) | ICTA88 Sch.28AA para.6C(10). |
| (2) | ICTA88 Sch.28AA para.6C(11). |
| (3) | ICTA88 Sch.28AA para.6C(11). |
| (4) | ICTA88 Sch.28AA para.6C(12). |
| (5) | ICTA88 Sch.28AA para.6C(12). |
| 185 (1) | FA 1998 S111(1). |
| (2) | FA 1998 S111(1), (2). |
| (3) | FA 1998 S111(4). |
| (4) | FA 1998 S111(5). |
| (5) | FA 1998 S111(1); \nFA 1999 S87(5). |
| 186 (1) | FA 1998 S111(3). |
| (2) | FA 1998 S111(3). |
| (3) | FA 1998 S111(3). |
| (4) | FA 1998 S111(3). |
| 187 (1) | ICTA88 Sch.28AA para.6E. |
| (2) | ICTA88 Sch.28AA para.6E. |
| (3) | ICTA88 Sch.28AA para.6E. |
| (4) | ICTA88 Sch.28AA para.6E. |
| (5) | ICTA88 Sch.28AA para.6E. |
| (6) | ICTA88 Sch.28AA para.6E. |
| 188 (1) | ICTA88 Sch.28AA para.7(1). |
| (2) | ICTA88 Sch.28AA para.7(1). |
| (3) | ICTA88 Sch.28AA para.7(1). |
| (4) | ICTA88 Sch.28AA para.7(2). |
| (5) | ICTA88 Sch.28AA para.7(2). |
| (6) | ICTA88 Sch.28AA para.7(5). |
| (7) | ICTA88 Sch.28AA para.7(6). |
| (8) | ICTA88 Sch.28AA para.14(1). |
| (9) | ICTA88 Sch.28AA para.14(3). |
| 189 (1) | ICTA88 Sch.28AA para.7(3). |
| (2) | ICTA88 Sch.28AA para.7(4). |
| (3) | ICTA88 Sch.28AA para.7(5). |
| 190 | ICTA88 Sch.28AA paras.6(7), 6C(10); \nFA 1998 S111(6). |
| 191 (1) | ICTA88 Sch.28AA para.6D(1). |
| (2) | ICTA88 Sch.28AA paras.1A(9), 6D(10). |
| (3) | ICTA88 Sch.28AA paras.1A(10), 6D(10). |
| (4) | ICTA88 Sch.28AA paras.1A(7), 6D(10). |
| (5) | ICTA88 Sch.28AA para.6D(1). |
| 192 (1) | ICTA88 Sch.28AA para.6D(2). |
| (2) | ICTA88 Sch.28AA para.6D(2). |
| (3) | ICTA88 Sch.28AA para.6D(3). |
| (4) | ICTA88 Sch.28AA para.6D(2). |
| (5) | ICTA88 Sch.28AA para.6D(11). |
| (6) | ICTA88 Sch.28AA paras.1A(7), 6D(10). |
| 193 (1) | ICTA88 Sch.28AA para. 6D(4). |
| (2) | ICTA88 Sch.28AA para. 6D(5). |
| (3) | ICTA88 Sch.28AA para. 6D(6). |
| (4) | ICTA88 Sch.28AA para. 6D(7). |
| 194 (1) | ICTA88 Sch.28AA para.6D(8). |
| (2) | ICTA88 Sch.28AA para.6D(8). |
| (3) | ICTA88 Sch.28AA para.6D(9). |
| 195 (1) | ICTA88 Sch.28AA para. 7A(1). |
| (2) | ICTA88 Sch.28AA para. 7A(1). |
| (3) | ICTA88 Sch.28AA para. 7A(1). |
| (4) | ICTA88 Sch.28AA para. 7A(1). |
| (5) | ICTA88 Sch.28AA para. 7A(1). |
| 196 (1) | ICTA88 Sch.28AA para.7A(1), (2). |
| (2) | ICTA88 Sch.28AA para.7A(2). |
| (3) | ICTA88 Sch.28AA para.7A(3). |
| (4) | ICTA88 Sch.28AA para.7A(3). |
| (5) | Drafting. |
| 197 (1) | ICTA88 Sch.28AA para.7C(1). |
| (2) | ICTA88 Sch.28AA para.7C(1). |
| (3) | ICTA88 Sch.28AA para.7C(1). |
| (4) | ICTA88 Sch.28AA para.7C(1). |
| (5) | ICTA88 Sch.28AA para.7C(1). |
| (6) | ICTA88 Sch.28AA para.7C(1). |
| (7) | ICTA88 Sch.28AA para.7C(1). |
| (8) | ICTA88 Sch.28AA paras.1A(9), 7C(1). |
| (9) | ICTA88 Sch.28AA paras.1A(10), 7C(1). |
| (10) | ICTA88 Sch.28AA paras.1A(7), 7C(1). |
| 198 (1) | ICTA88 Sch.28AA para.7C(1), (2). |
| (2) | ICTA88 Sch.28AA para.7C(2). |
| (3) | Drafting. |
| 199 (1) | ICTA88 Sch.28AA para.7B(1), (2). |
| (2) | ICTA88 Sch.28AA para.7B(1). |
| (3) | ICTA88 Sch.28AA para.7B(1). |
| (4) | ICTA88 Sch.28AA para.7B(1). |
| (5) | ICTA88 Sch.28AA para.7B(1). |
| (6) | ICTA88 Sch.28AA para.7B(3). |
| (7) | ICTA88 Sch.28AA paras.1A(9), 7B(10). |
| (8) | ICTA88 Sch.28AA paras.1A(10), 7B(10). |
| 200 (1) | ICTA88 Sch.28AA para.7B(2), (4). |
| (2) | Drafting. |
| (3) | Drafting. |
| 201 (1) | ICTA88 Sch.28AA paras.7B(2), 7D(1), (2). |
| (2) | ICTA88 Sch.28AA para.7D(1). |
| (3) | ICTA88 Sch.28AA para.7D(1). |
| (4) | ICTA88 Sch.28AA para.7D(1). |
| (5) | ICTA88 Sch.28AA para.7D(1), (3). |
| (6) | ICTA88 Sch.28AA paras.7B(2), 7D(2). |
| (7) | ICTA88 Sch.28AA paras.1A(9), 7D(1). |
| (8) | ICTA88 Sch.28AA paras.1A(10), 7D(1). |
| (9) | ICTA88 Sch.28AA paras.1A(7), 7D(1). |
| 202 (1) | ICTA Sch.28AA paras.7B(2), 7B(4), 7D(2), 7D(4). |
| (2) | Drafting. |
| (3) | Drafting. |
| 203 (1) | ICTA88 Sch.28AA paras.7B(5), (6), (7), 7D(2). |
| (2) | ICTA88 Sch.28AA paras.7B(6), 7D(2). |
| (3) | ICTA88 Sch.28AA paras.7B(6), 7D(2). |
| (4) | ICTA88 Sch.28AA paras.7B(6), 7D(2). |
| (5) | ICTA88 Sch.28AA paras.7B(7), 7D(2). |
| (6) | ICTA88 Sch.28AA paras.7B(8), 7D(2); \ndrafting. |
| (7) | ICTA88 Sch.28AA paras.7B(5), 7D(2). |
| (8) | ICTA88 Sch.28AA paras.7B(9), 7D(2); \ndrafting. |
| (9) | ICTA88 Sch.28AA paras.7B(6), 7D(2). |
| 204 (1) | ICTA88 Sch.28AA paras.7B(3), 7D(2). |
| (2) | ICTA88 Sch.28AA para.7B(9). |
| (3) | ICTA88 Sch.28AA para.7B(1). |
| (4) | ICTA88 Sch.28AA paras.1A(8), 7B(10). |
| 205 (1) | ICTA88 Sch.28AA para.11(1), (3). |
| (2) | ICTA88 Sch.28AA para.11(3). |
| (3) | ICTA88 Sch.28AA para.11(3). |
| (4) | ICTA88 Sch.28AA para.11(4). |
| (5) | ICTA88 Sch.28AA para.11(4). |
| 206 (1) | ICTA88 Sch.28AA para.11(1); \nFA 1999 S85(7). |
| (2) | ICTA88 Sch.28AA para.11(1); \nFA 1999 S85(7). |
| (3) | ICTA88 Sch.28AA para.11(1); \nFA 1999 S85(7). |
| (4) | ICTA88 Sch.28AA para.11(1); \nFA 1999 S85(7). |
| 207 (1) | ICTA88 Sch.28AA para.14(5). |
| (2) | ICTA88 Sch.28AA para.14(5). |
| (3) | ICTA88 Sch.28AA para.14(5). |
| (4) | ICTA88 Sch.28AA para.14(5). |
| (5) | ICTA88 Sch.28AA para.14(5). |
| 208 (1) | FA 1998 S110(4). |
| (2) | FA 1998 S110(4). |
| (3) | FA 1998 S110(1), (9). |
| (4) | FA 1998 S110(4). |
| 209 (1) | FA 1998 S110(5). |
| (2) | FA 1998 S110(5). |
| (3) | FA 1998 S110(6). |
| (4) | FA 1998 S110(6). |
| (5) | FA 1998 S110(7). |
| (6) | FA 1998 S110(5); \nDrafting. |
| 210 (1) | FA 1998 S110(1). |
| (2) | FA 1998 S110(2). |
| (3) | FA 1998 S110(1). |
| (4) | FA 1998 S110(2). |
| (5) | FA 1998 S110(3). |
| (6) | FA 1998 S110(1), (3). |
| 211 (1) | FA 1998 S110(8). |
| (2) | FA 1998 S110(8). |
| (3) | FA 1998 S110(8). |
| (4) | FA 1998 S110(8). |
| 212 (1) | ICTA88 Sch.28AA para.12(2). |
| (2) | ICTA88 Sch.28AA para.12(1). |
| (3) | ICTA88 Sch.28AA para.12(4). |
| (4) | ICTA88 Sch.28AA para.12(5). |
| 213 (1) | ICTA88 Sch.28AA para.13(1). |
| (2) | ICTA88 Sch.28AA para.13(2). |
| 214 (1) | ICTA88 Sch.28AA para.13(1). |
| (2) | ICTA88 Sch.28AA para.13(1). |
| (3) | ICTA88 Sch.28AA para.13(2). |
| 215 | ICTA88 Sch.28AA paras.6C(8), 14(4). |
| 216 (1) | ICTA88 Sch.28AA para.14(1). |
| (2) | ICTA88 Sch.28AA para.14(1). |
| (3) | ICTA88 Sch.28AA para.14(1). |
| 217 (1) | ICTA88 Sch.28AA para.14(2). |
| (2) | ICTA88 Sch.28AA para.14(2). |
| (3) | ICTA88 Sch.28AA para.9(1), (4). |
| (4) | ICTA88 Sch.28AA para.9(2). |
| (5) | ICTA88 Sch.28AA para.9(3). |
| (6) | ICTA88 Sch.28AA para.9(4). |
| (7) | ICTA88 Sch.28AA para.9(5). |
| (8) | Drafting. |