175 Claims under section 174 where actual provision relates to a security
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

175  Claims under section 174 where actual provision relates to a security

(1)     A claim under section 174 may not be made if—

(a)     the participation condition (see section 148) would not be satisfied but for section 161 or 162,

(b)     the actual provision is provision in relation to a security issued by one of the affected persons (“the issuer”), and

(c)     a guarantee is provided in relation to the security by a person

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