C1C2C3C4Part 4Transfer pricing
Pt. 4 excluded (1.10.2011) by Postal Services Act 2011 (c. 5), s. 93(2)(3), Sch. 2 para. 6(2); S.I. 2011/2329, art. 3
Pt. 4 excluded (1.4.2012) by Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 4 para. 3(2); S.I. 2011/2576, art. 5
Pt. 4 excluded (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 129(11) (with s. 147, Sch. 17)
CHAPTER 5Position of guarantor of affected person's liabilities under a security issued by the person
194Claims under section 192(1): general provisions
1
A claim under section 192(1) may be made—
a
by the guarantor company,
b
if there are two or more guarantor companies, by those companies acting together, or
c
by the issuing company.
2
A claim made under section 192(1) by the issuing company is to be taken to be made on behalf of the guarantor company or companies.
3
Sections 175 to 177 apply in relation to a claim under section 192(1) made by or on behalf of any person or persons as they apply in relation to a claim under section 174 made by the disadvantaged person, but taking—
a
references in sections 176 and 177 to the advantaged person as references to the issuing company, and
b
the reference in section 177 to the disadvantaged person as a reference to the guarantor company or companies.
Pt. 4 excluded by 2010 c. 4, s. 938N (as inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 2)