Taxation (International and Other Provisions) Act 2010

182Making of section 182 claimsU.K.
This section has no associated Explanatory Notes

(1)A section 182 claim may be made by—

(a)the disadvantaged person, or

(b)the advantaged person.

(2)A section 182 claim made by the advantaged person is to be taken to be made on behalf of the disadvantaged person.

(3)A section 182 claim may be made before or after a calculation within section 176(1) has been made.

(4)A section 182 claim must be made either—

(a)at any time before the end of the period mentioned in section 177(2), or

(b)within the period mentioned in section 177(3).

(5)Subsection (4) has effect subject to section 186(3) (which provides for the extension of the period for making a claim).