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INTM554020 | Hybrids: transfers by UK permanent establishment of a multinational company (Chapter 6): conditions to be satisfied: contents

From HM Revenue & Customs · International Manual

The conditions applicable for Chapter 6 of Part 6A TIOPA 2010 are set out at s259FA. For Chapter 6 to apply each of conditions A, B and C must be met.

Contents3 entries

  1. INTM554030Hybrids: transfers by UK permanent establishment of a multinational company (Chapter 6): conditions to be satisfied: condition A
  2. INTM554040Hybrids: transfers by UK permanent establishment of a multinational company (Chapter 6): conditions to be satisfied: condition B
  3. INTM554050Hybrids: transfers by UK permanent establishment of a multinational company (Chapter 6): conditions to be satisfied: condition C