174 Claim by the affected person who is not potentially advantaged
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Chapter 4
Position, if Only One Affected Person Potentially Advantaged, of Other Affected Person

Claim by affected person who is not advantaged

174  Claim by the affected person who is not potentially advantaged

(1)     Subsection (2) applies if—

(a)     only one of the affected persons (in this Chapter called “the advantaged person”) is a person on whom a potential advantage in relation to United Kingdom taxation is conferred by the actual provision, and

(b)     the other affected person (in this Chapter called “the disadvantaged person”) is within the charge to income tax or corporation tax in respect of profits

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