{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-153A",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-153A.json",
  "legislation": "ukpga/2010/8",
  "legislation_title": "Taxation (International and Other Provisions) Act 2010",
  "legislation_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010",
  "path": "section/153A",
  "kind": "section",
  "number": "153A",
  "heading": "Certain guarantees not capable of being arm’s length",
  "text": "Where—\n(a) the actual provision includes provision for the borrowing of an amount,\n(b) the amount would not have been lent between independent enterprises but for a guarantee, and\n(c) such a guarantee was provided by a person with whom the borrower has a participatory relationship,\nprovision for the guarantee (to the extent it relates to the borrowing of that amount) is never to be regarded as arm’s length provision for the purposes of this Part.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 153A inserted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 4(3), 12"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/8/section/153A",
    "retrieved_at": "2026-10-29T09:10:17.008829+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}