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Taxation (International and Other Provisions) Act 2010

CHAPTER 5 Position of guarantor of affected person's borrowing liabilities

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Section 191 When sections 192 to 194 apply
Section 192 Attribution to guarantor company of things done by borrower
Section 192A Provision for cases within Part 6A
Section 193 Interaction between claims under sections 174 and 192(1)
Section 194 Claims under section 192(1): general provisions

Part 4 Transfer pricing
CHAPTER 5 Position of guarantor of affected person's borrowing liabilities

CHAPTER 5 Position of guarantor of affected person's borrowing liabilities

From legislation.gov.uk

Contents

Section 191 When sections 192 to 194 apply
Section 192 Attribution to guarantor company of things done by borrower
Section 192A Provision for cases within Part 6A
Section 193 Interaction between claims under sections 174 and 192(1)
Section 194 Claims under section 192(1): general provisions