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)
C5CHAPTER 5Position of guarantor of affected person's liabilities under a security issued by the 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
192AF1Provision for cases within Part 6A
1
Subsection (2) applies to the extent that—
a
there is an amount to be deducted in respect of a payment by the issuing company under the security,
b
that amount is required to be reduced (whether or not to nil) under section 147(3) or (5),
c
the guarantor company makes a claim under section 192(1) in respect of that reduction, and
d
as regards the payment, provision in Part 6A would, but for the reduction, apply in relation to the tax treatment of the issuing company (“the relevant tax treatment”).
2
The relevant tax treatment is to apply in relation to the guarantor company.
Pt. 4 excluded by 2010 c. 4, s. 938N (as inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 2)