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Legislation

Taxation (International and Other Provisions) Act 2010

Crossheading Counteraction

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Section 259FB Counteraction of the excessive PE deduction
Section 259FC Meaning of excessive PE inclusion income

Taxation (International and Other Provisions) Act 2010
CHAPTER 6 Deduction/non-inclusion mismatches relating to transfers by permanent establishments

Crossheading Counteraction

From legislation.gov.uk

Contents

Section 259FB Counteraction of the excessive PE deduction
Section 259FC Meaning of excessive PE inclusion income

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