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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. Amending a section 182 claim if it is followed by relevant notice

Section 184 | Amending a section 182 claim if it is followed by relevant notice

From legislation.gov.uk

(1)Subsection (2) applies if—

(a)a section 182 claim is made,

(b)a return is subsequently made by the advantaged person on the basis mentioned in section 176(1), and

(c)a relevant notice (see section 190) taking account of such a determination as is mentioned in section 176(3)(b) is subsequently given to the advantaged person.

(2)If any amendment of the claim is appropriate in consequence of the determination contained in the relevant notice, the amendment may be made by—

(a)the disadvantaged person, or

(b)the advantaged person.

(3)If an amendment under subsection (2) is made by the advantaged person it is to be taken to be made on behalf of the disadvantaged person.

(4)Any amendment under subsection (2) must be made within the period mentioned in section 177(3).

(5)Subsection (4) has effect subject to section 186(3) (which provides for the extension of the period for making an amendment).

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