193 Interaction between claims under sections 174 and 192(1)
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

193  Interaction between claims under sections 174 and 192(1)

(1)     In this section “the loan provision” means the actual provision made or imposed between—

(a)     the issuing company, and

(b)     another company (“the lending company”),

which is provision in relation

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