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Finance Act 2004
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Changes over time for: Cross Heading: Guarantees
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GuaranteesU.K.
17U.K.Where a person (“A”) acts as guarantor in respect of a loan made to another person (“B”) by a third party in connection with B’s acquisition of any property, the mere giving of the guarantee is not to be regarded as the provision by A of consideration for B’s acquisition of the property.
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