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Official guidance
International Manual

INTM551070 · Hybrids: financial instruments (Chapter 3): conditions to be satisfied

  • INTM551080 · Condition A
  • INTM551090 · Condition B
  • INTM551100 · Condition C
  • INTM551110 · Condition D
  • INTM551115 · Condition D – structured arrangements
  1. Hybrids: financial instruments (Chapter 3): contents
  2. Hybrids: financial instruments (Chapter 3): conditions to be satisfied: contents

INTM551070 | Hybrids: financial instruments (Chapter 3): conditions to be satisfied: contents

From HM Revenue & Customs · International Manual

The conditions applicable for Chapter 3 of Part 6A TIOPA 2010 are set out at s259CA.

Contents5 entries

  1. INTM551080Hybrids: financial instruments (Chapter 3): conditions to be satisfied: condition A
  2. INTM551090Hybrids: financial instruments (Chapter 3): conditions to be satisfied: condition B
  3. INTM551100Hybrids: financial instruments (Chapter 3): conditions to be satisfied: condition C
  4. INTM551110Hybrids: financial instruments (Chapter 3): conditions to be satisfied: condition D
  5. INTM551115Hybrids: financial instruments (Chapter 3): conditions to be satisfied: condition D – structured arrangements
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