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INTM558020 | Hybrids: dual territory double deduction (Chapter 10): conditions to be satisfied: contents

From HM Revenue & Customs · International Manual

The conditions applicable for Chapter 10 of Part 6A TIOPA 2010 are set out at s259JA. For Chapter 10 to apply both conditions A and B must be met.

Contents2 entries

  1. INTM558030Hybrids: dual territory double deduction (Chapter 10): conditions to be satisfied: condition A
  2. INTM558040Hybrids: dual territory double deduction (Chapter 10): conditions to be satisfied: condition B