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Taxation (International and Other Provisions) Act 2010

Crossheading Treatment of interest where claim prevented by section 174A

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Section 187A Excess interest treated as a ... distribution

CHAPTER 4 Position, if only one affected person potentially advantaged, of other affected person
Crossheading Treatment of interest where claim prevented by section 174A

Crossheading Treatment of interest where claim prevented by section 174A

From legislation.gov.uk

Contents

Section 187A Excess interest treated as a ... distribution