SolvedCHAPTER 6 Balancing payments
From legislation.gov.uk
Contents
- Section 195 Qualifying conditions for purposes of section 196
- Section 196 Balancing payments between affected persons: no charge to, or relief from, tax
- Section 197 Qualifying conditions for purposes of section 198
- Section 198 Balancing payments by guarantor to borrower: no charge to, or relief from, tax
- Section 199 Pre-conditions for making election under section 200
- Section 200 Election to pay tax rather than make balancing payments
- Section 201 Pre-conditions for making election under section 202
- Section 202 Election, in guarantee case, to pay tax rather than make balancing payments
- Section 203 Elections under section 200 or 202
- Section 204 Meaning of “capital market condition” in sections 199 and 201