Introduction Taxation (International and Other Provisions) Act 2010
18.The Act contains provisions relating to:
	double taxation relief;
	transfer pricing;
	advance pricing agreements;
	tax arbitrage;
	tax treatment of financing costs and income;
	offshore funds; and
	relocation of provisions of tax legislation.
19.The Act has 382 sections and 11 Schedules. The sections are arranged as follows:
	Part 1: Overview
	Part 2: Double taxation relief
	Part 3: Double taxation relief for special withholding tax
	Part 4: Transfer pricing
	Part 5: Advance pricing agreements
	Part 6: Tax arbitrage
	Part 7: Tax treatment of financing costs and income
	Part 8: Offshore funds
	Part 9: Amendments to relocate provisions of tax legislation
	Part 10: General provisions
20.The Schedules are:
	Schedule 1: Oil activities: new Chapter 16A of Part 2 of ITTOIA 2005
	Schedule 2: Alternative finance arrangements
	Schedule 3: Leasing arrangements: finance leases and loans
	Schedule 4: Sale and lease-back etc: new Part 12A of ITA 2007
	Schedule 5: Factoring of income etc: new Chapters 5B and 5C of Part 13 of ITA 2007
	Schedule 6: UK Representatives of non-UK residents
	Schedule 7: Miscellaneous relocations
	Schedule 8: Minor and consequential amendments
	Schedule 9: Transitionals and savings etc
	Schedule 10: Repeals and revocations
	Schedule 11: Index of defined expressions used in Parts 2 to 8