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Legislation
Taxation (International and Other Provisions) Act 2010

Crossheading Alternative way of claiming if borrowing is involved

  • Section 181 Section 182 applies to claims where actual provision relates to borrowing
  • Section 182 Making of section 182 claims
  • Section 183 Giving effect to section 182 claims
  • Section 184 Amending a section 182 claim if it is followed by relevant notice
  1. Alternative way of claiming if borrowing is involved
  2. Section 182 applies to claims where actual provision relates to borrowing

Section 181 | Section 182 applies to claims where actual provision relates to borrowing

From legislation.gov.uk

(1)Subsection (2) applies if—

(a)Repealed

(b)the actual provision is provision in relation to borrowing.

(2)A claim under section 174 may be made in accordance with section 182.

(3)For the purposes of this Part, a “section 182 claim” is a claim under section 174 made in accordance with section 182.

(4)For the purposes of this section “borrowing” has the meaning it has in sections 153A and 153B (see section 154).

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