198 Balancing payments by guarantor to issuer: no charge to, or relief from, tax
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

198  Balancing payments by guarantor to issuer: no charge to, or relief from, tax

(1)     If each of the qualifying conditions (see section 197) is met, subsection (2) applies to the balancing payments made by

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