[320B Hybrid capital instruments: amounts recognised in equity]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[320B  Hybrid capital instruments: amounts recognised in equity]

[(1)     This section applies if in accordance with generally accepted accounting practice, an amount in respect of a hybrid capital instrument relating to any of the matters in section 306A(1) of CTA 2009—

(a)     is recognised in equity

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