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Taxation (International and Other Provisions) Act 2010

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This is the original version (as it was originally enacted).

181Section 182 applies to claims where actual provision relates to a security
This section has no associated Explanatory Notes

(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.

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