INTM553020 | Hybrids: hybrid payer (Chapter 5): conditions to be satisfied: contents
From HM Revenue & Customs · International Manual
The conditions applicable for Chapter 5 of Part 6A TIOPA 2010 are set out at s259EA. For Chapter 5 to apply all of conditions A, B, C, D and E must be met.
Contents5 entries
- INTM553030Hybrids: hybrid payer (Chapter 5): conditions to be satisfied: condition A
- INTM553040Hybrids: hybrid payer (Chapter 5): conditions to be satisfied: condition B
- INTM553050Hybrids: hybrid payer (Chapter 5): conditions to be satisfied: condition C
- INTM553060Hybrids: hybrid payer (Chapter 5): conditions to be satisfied: condition D
- INTM553070Hybrids: hybrid payer (Chapter 5): conditions to be satisfied: condition E