C1C2C3C4Part 4Transfer pricing
Pt. 4 excluded (1.10.2011) by Postal Services Act 2011 (c. 5), s. 93(2)(3), Sch. 2 para. 6(2); S.I. 2011/2329, art. 3
Pt. 4 excluded (1.4.2012) by Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 4 para. 3(2); S.I. 2011/2576, art. 5
Pt. 4 excluded (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 129(11) (with s. 147, Sch. 17)
C4C5CHAPTER 4Position, if only one affected person potentially advantaged, of other affected person
Pt. 4 Chs. 1 and 3-6 applied (1.4.2022 in relation to accounting periods beginning on or after that date) by Finance Act 2022 (c. 3), s. 51(1), Sch. 9 paras. 3, 4
Alternative way of claiming if a security is involved
181Section 182 applies to claims where actual provision relates to a security
1
Subsection (2) applies if—
a
both of the affected persons are companies, and
b
the actual provision is provision in relation to a security issued by one of those companies.
2
A claim under section 174 may be made in accordance with section 182.
3
For the purposes of this Part, a “section 182 claim” is a claim under section 174 made in accordance with section 182.
4
In subsections (1)(b) and (5)(a) “security” includes securities not creating or evidencing a charge on assets.
5
For the purposes of subsection (1)(b), any—
a
interest payable by a company on money advanced without the issue of a security for the advance, or
b
other consideration given by a company for the use of money so advanced,
is to be treated as if payable or given in respect of a security issued for the advance by the company, and references to a security are to be read accordingly.
Pt. 4 excluded by 2010 c. 4, s. 938N (as inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 2)