202 Election, in guarantee case, to pay tax rather than make balancing payments
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

202  Election, in guarantee case, to pay tax rather than make balancing payments

(1)     If each of the pre-conditions (see section 201) is met, the disadvantaged person may make an election—

(a)     to make no balancing

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