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Official guidance
International Manual

INTM555020 · Hybrids: hybrid payee (Chapter 7): conditions to be satisfied

  • INTM555030 · Condition A
  • INTM555040 · Condition B
  • INTM555050 · Condition C
  • INTM555060 · Condition D
  • INTM555070 · Condition E
  1. Hybrids: hybrid payee (Chapter 7): contents
  2. Hybrids: hybrid payee (Chapter 7): conditions to be satisfied: contents

INTM555020 | Hybrids: hybrid payee (Chapter 7): conditions to be satisfied: contents

From HM Revenue & Customs · International Manual

The conditions applicable for Chapter 7 of Part 6A TIOPA 2010 are set out at s259GA. For Chapter 7 to apply each of conditions A, B, C, D and E must be met.

Contents5 entries

  1. INTM555030Hybrids: hybrid payee (Chapter 7): conditions to be satisfied: condition A
  2. INTM555040Hybrids: hybrid payee (Chapter 7): conditions to be satisfied: condition B
  3. INTM555050Hybrids: hybrid payee (Chapter 7): conditions to be satisfied: condition C
  4. INTM555060Hybrids: hybrid payee (Chapter 7): conditions to be satisfied: condition D
  5. INTM555070Hybrids: hybrid payee (Chapter 7): conditions to be satisfied: condition E
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