Section 175 — Corporation Tax Act 2010: Cases in which both sections 170 and 172 apply

Cases in which both sections 170 and 172 apply 175 1 This section applies in a case in which sections 170 and 172 apply but section 174 does not.

2 Determine what company A's proportion would be—

a on the basis mentioned in section 170(2),

b on the basis mentioned in section 172(1),

c on those bases taken together, and d ignoring sections 170 and 172.

3 Company A's proportion is taken to be the lowest proportion determined under subsection (2).