192 Attribution to guarantor company of things done by issuing company
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

192  Attribution to guarantor company of things done by issuing company

(1)     On the making of a claim, the guarantor company is, to the extent of the reduction mentioned in section 191(1)(c), to be treated for all purposes of the Taxes Acts as if it (and not the issuing company)—

(a)     had issued the security,

(b)     owed the liabilities under it, and

(c)     had

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