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Legislation

Taxation (International and Other Provisions) Act 2010

Crossheading Counteraction

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Section 259IB Counteraction where the investor is within the charge to corporation tax
Section 259IC Counteraction where the hybrid entity is within the charge to corporation tax
Section 259ICA Deemed dual inclusion income for the purposes of section 259IC
Section 259ID Section 259ID income for the purposes of section 259IC

Counteraction
Section 259ID income for the purposes of section 259IC

Section 259ID | Section 259ID income for the purposes of section 259IC

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed