201 Pre-conditions for making election under section 202
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

201  Pre-conditions for making election under section 202

(1)     Conditions A to E are the pre-conditions for the purposes of section 202.

(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 potential advantage in relation to United Kingdom taxation is conferred by the actual provision.

(4)     Condition C is that the other affected person (“the

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