194 Claims under section 192(1): general provisions
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

194  Claims under section 192(1): general provisions

(1)     A claim under section 192(1) may be made—

(a)     by the guarantor company,

(b)     if there are two or more guarantor companies, by those companies acting together, or

(c)

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