Taxation (International and Other Provisions) Act 2010 Explanatory Notes

Section 181: Section 182 applies to claims where actual provision relates to a security

373.This and the following three sections relate to claims under section 174 where a security has been issued between companies. This section provides that the claim may be made in accordance with section 182. It is based on paragraphs 1A(9) and (10) and 6C(1) and (2) of Schedule 28AA to ICTA.

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