Statute
Section 174A — Finance Act 2014: Claims under section 174 where disadvantaged person within charge to income tax
Text of the provision Official document
Claims under section 174 where disadvantaged person within charge to income tax 174A A claim under section 174 may not be made if—
a the disadvantaged person is a person (other than a company) within the charge to income tax in respect of profits arising from the relevant activities, and b the advantaged person is a company.
Official source: legislation.gov.uk
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