# Taxation (International and Other Provisions) Act 2010, Section 174A: Claims under section 174 where disadvantaged person within charge to income tax


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.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/section/174A (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-174A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.