{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-192A",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-192A.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/192A",
  "kind": "section",
  "number": "192A",
  "heading": "Provision for cases within Part 6A",
  "text": "(1) Subsection (2) applies to the extent that—\n(a) there is an amount to be deducted in respect of a payment by the borrower in respect of the borrowing transaction,\n(b) that amount is required to be reduced (whether or not to nil) under section 147(3) or (5),\n(c) the guarantor company makes a claim under section 192(1) in respect of that reduction, and\n(d) as regards the payment, provision in Part 6A would, but for the reduction, apply in relation to the tax treatment of the borrower (“the relevant tax treatment”).\n(2) The relevant tax treatment is to apply in relation to the guarantor company.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 192A inserted (with effect in accordance with Sch. 7 paras. 37-39 of the amending Act) by Finance Act 2021 (c. 26), Sch. 7 para. 31"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 192A(1)(a) substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 8(a), 12"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in s. 192A(1)(d) substituted (with effect in accordance with Sch. 6 para. 12 of the amending Act) by Finance Act 2026 (c. 11), Sch. 6 paras. 8(b), 12"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/8/section/192A",
    "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."
}