187 Tax treatment if actual interest exceeds arm's length interest
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Treatment of interest where claim made

187  Tax treatment if actual interest exceeds arm's length interest

(1)     Subsection (6) applies if the following conditions are met.

(2)     Condition A is that interest is paid by any person under the actual provision.

(3)     Condition B is that section 147(3)

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