Introduction
1.These explanatory notes relate to the Taxation (International and Other Provisions) Act 2010 which received Royal Assent on 18 March 2010. They have been prepared by the Tax Law Rewrite project at HMRC to assist readers in understanding the Act. They do not form part of the Act and have not been endorsed by Parliament.
2.The notes need to be read in conjunction with the Act. They are not, and are not meant to be, a comprehensive description of its contents. So if a section or part of a section does not seem to require explanation or comment, none is given.
3.The commentary on each section, or rewritten provision inserted in another Act by Schedules 1 to 7, indicates the main origin or origins of the section or rewritten provision. A full statement of the origins of each section, and of the paragraphs of Schedules 1 to 7 making such insertions, is contained in the Act’s Table of Origins.
4.At the end of the commentary, there is supporting material in two annexes:
	Annex 1 contains details of the minor changes in the law made by the Act.
	Annex 2 contains a list of provisions not included in the Act on the grounds of redundancy.