199 Pre-conditions for making election under section 200
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

199  Pre-conditions for making election under section 200

(1)     Conditions A to E are the pre-conditions for the purposes of section 200.

(2)     Condition A is that both of the affected persons are companies.

(3)     Condition B is that only one of the affected persons (“the advantaged person”) is a person on whom a

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