196 Balancing payments between affected persons: no charge to, or relief from, tax
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

196  Balancing payments between affected persons: no charge to, or relief from, tax

(1)     If each of the qualifying conditions (see section 195) is met, subsection (2) applies—

(a)     to the balancing payment if, or so far as, its amount does not exceed the available compensating adjustment, or

(b)     to the balancing payments if, or so far as, their

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