[432 Overview of Chapter]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[Chapter 8
Public Infrastructure]

[Overview]

[432  Overview of Chapter]

[(1)     This Chapter—

(a)     alters the way in which this Part has effect in relation to companies (referred to as “qualifying infrastructure companies”) that are fully taxed in the United Kingdom, and

(b)     operates by reference to the provision of public infrastructure assets or the carrying on of certain other related activities.

(2)     In addition to the requirement for the company to be fully taxed in the United Kingdom, the qualifying requirements are—

(a)     a requirement designed to ensure that the company's income and assets are referable to activities in relation to public infrastructure assets, and

(b)

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