181 Section 182 applies to claims where actual provision relates to a security
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Alternative way of claiming if a security is involved

181  Section 182 applies to claims where actual provision relates to a security

(1)     Subsection (2) applies if—

(a)     both of the affected persons are companies, and

(b)     the actual provision is provision

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