{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-181",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-181.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/181",
  "kind": "section",
  "number": "181",
  "heading": "Section 182 applies to claims where actual provision relates to borrowing",
  "text": "(1) Subsection (2) applies if—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) the actual provision is provision in relation to borrowing.\n(2) A claim under section 174 may be made in accordance with section 182.\n(3) For the purposes of this Part, a “section 182 claim” is a claim under section 174 made in accordance with section 182.\n(4) For the purposes of this section “borrowing” has the meaning it has in sections 153A and 153B (see section 154).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 181(1)(a) omitted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by virtue of Finance Act 2026 (c. 11), Sch. 6 paras. 11(2)(b)(i), 12"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 181(1)(b) substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 11(2)(b)(ii), 12"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 181(4) substituted for s. 181(4)(5) (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 11(2)(c), 12"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in s. 181 heading substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 11(2)(a), 12"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/8/section/181",
    "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."
}