Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation (International and Other Provisions) Act 2010 section 192
Attribution to guarantor company of things done by issuing company
Section 192 allows a guarantor company to claim a tax deduction for interest that was disallowed in the hands of the issuing company under transfer pricing rules, by treating the guarantor as if it had issued the security itself.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.