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Taxation (International and Other Provisions) Act 2010

Crossheading Treatment of interest where claim made

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Section 187 Tax treatment if actual interest exceeds arm's length interest

CHAPTER 4 Position, if only one affected person potentially advantaged, of other affected person
Crossheading Treatment of interest where claim made

Crossheading Treatment of interest where claim made

From legislation.gov.uk

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Section 187 Tax treatment if actual interest exceeds arm's length interest