155 “Potential advantage” in relation to United Kingdom taxation
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

155  “Potential advantage” in relation to United Kingdom taxation

(1)     Subsection (2) applies for the purposes of this Part.

(2)     The actual provision confers a potential advantage on a person in relation to United Kingdom taxation wherever, disregarding this Part, the effect of making or imposing the actual provision, instead of the arm's length provision, would be one or both of Effects A and B.

(3)

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