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Official guidance
International Manual

INTM553020 · Hybrids: hybrid payer (Chapter 5): conditions to be satisfied

  • INTM553030 · Condition A
  • INTM553040 · Condition B
  • INTM553050 · Condition C
  • INTM553060 · Condition D
  • INTM553070 · Condition E
  1. Hybrids: hybrid payer (Chapter 5): contents
  2. Hybrids: hybrid payer (Chapter 5): conditions to be satisfied: contents

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

  1. INTM553030Hybrids: hybrid payer (Chapter 5): conditions to be satisfied: condition A
  2. INTM553040Hybrids: hybrid payer (Chapter 5): conditions to be satisfied: condition B
  3. INTM553050Hybrids: hybrid payer (Chapter 5): conditions to be satisfied: condition C
  4. INTM553060Hybrids: hybrid payer (Chapter 5): conditions to be satisfied: condition D
  5. INTM553070Hybrids: hybrid payer (Chapter 5): conditions to be satisfied: condition E
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