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INTM552175 | Hybrids: hybrid transfers (Chapter 4): the financial trader exclusion - conditions to be satisfied: contents

From HM Revenue & Customs · International Manual

The financial trader exclusion applies if all three conditions (A to C) at S259DE are satisfied.

Contents3 entries

  1. INTM552180Hybrids: hybrid transfers (Chapter 4): the financial trader exclusion – conditions to be satisfied: condition A
  2. INTM552190Hybrids: hybrid transfers (Chapter 4): the financial trader exclusion – conditions to be satisfied: condition B
  3. INTM552200Hybrids: hybrid transfers (Chapter 4): the financial trader exclusion – conditions to be satisfied: condition C