[467 Holdings of debt and equity in same proportions]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[467  Holdings of debt and equity in same proportions]

[(1)     This section applies at any time where—

(a)     persons have lent money to another person (“U”),

(b)     the lenders also have shares or voting power in U,

(c)     the amounts each of the lenders has lent stand in the same, or substantially the same, proportion as the shares or voting power in U that each of them has, and

(d)     for the purposes

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