Related Commentary  Related HMRC Manuals

181(1)  Subsection (2) applies if–

(a)both of the affected persons are companies, and

(b)the actual provision is provision in relation to a security issued by one of those companies.

181(2)  A claim under section 174 may be made in accordance with section 182.

181(3)  For the purposes of this Part, a “section 182 claim” is a claim under section 174 made in accordance with section 182.

181(4)  In subsections (1)(b) and (5)(a) “security” includes securities not creating or evidencing a charge on assets.

181(5)  For the purposes of subsection (1)(b), any–

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