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INTM557020 | Hybrids: hybrid entity double deduction mismatches (Chapter 9): conditions to be satisfied: contents

From HM Revenue & Customs · International Manual

The conditions applicable for Chapter 9 of Part 6A TIOPA 2010 are set out at s259IA. For Chapter 9 to apply each of conditions A, B and C must be met.

Contents3 entries

  1. INTM557030Hybrids: hybrid entity double deduction mismatches (Chapter 9): conditions to be satisfied: condition A
  2. INTM557040Hybrids: hybrid entity double deduction mismatches (Chapter 9): conditions to be satisfied: condition B
  3. INTM557050Hybrids: hybrid entity double deduction mismatches (Chapter 9): conditions to be satisfied: condition C