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Legislation

Taxation (International and Other Provisions) Act 2010

Crossheading Meaning of certain expressions that first appear in section 147

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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”

Taxation (International and Other Provisions) Act 2010
Meaning of certain expressions that first appear in section 147

Section 153 | Arm's length provision where security issued and guarantee given

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 153 omitted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by virtue of Finance Act 2026 (c. 11), Sch. 6 paras. 4(2), 12

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