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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

CHAPTER 6 Deduction/non-inclusion mismatches relating to transfers by permanent establishments
Crossheading Counteraction

Crossheading Counteraction

From legislation.gov.uk

Contents

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