SolvedCrossheading Meaning of certain expressions that first appear in section 147
From legislation.gov.uk
Contents
- Section 149 “Actual provision” and “affected persons”
- Section 150 “Transaction” and “series of transactions”
- Section 151 “Arm's length provision”
- Section 152 Arm's length provision where actual provision relates to securities
- Section 153 Arm's length provision where security issued and guarantee given
- Section 153A Certain guarantees not capable of being arm’s length
- Section 153B Election for deemed guarantee
- Section 154 Interpretation of sections 153A and 153B
- Section 155 “Potential advantage” in relation to United Kingdom taxation
- Section 156 “Losses” and “profits”