Bill · started in the Commons

Taxation (International and Other Provisions) Act 2010

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.

Now an Act of Parliament

The story so farThe Taxation (International and Other Provisions) Bill was introduced in the House of Commons on 19 November 2009 by Mr Alistair Darling (Labour). It completed its passage through Parliament and became law as the Taxation (International and Other Provisions) Act 2010, receiving Royal Assent on 18 March 2010.

What the bill does

<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

  1. 1st reading Commons 19 Nov 2009
  2. Second reading committee Commons 15 Dec 2009
  3. 2nd reading Commons 5 Jan 2010
  4. Committee stage Commons 11 Jan 2010
  5. Committee stage Commons 4 Feb 2010
  6. 3rd reading Commons 4 Feb 2010
  7. 1st reading Lords 4 Feb 2010
  8. 2nd reading Lords 24 Feb 2010
  9. Order of Commitment discharged Lords 10 Mar 2010
  10. 3rd reading Lords 17 Mar 2010
  11. Royal Assent Unassigned 18 Mar 2010

Source: the official bill page. Last updated 13 Apr 2010.