[259BE Meaning of “hybrid entity”, “investor” and “investor jurisdiction”]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[Hybrid entity etc]

[259BE  Meaning of “hybrid entity”, “investor” and “investor jurisdiction”]

[(1)     For the purposes of this Part, an entity is “hybrid” if it meets conditions A and B.

(2)     Condition A is that the entity is regarded as being a person for tax purposes under the law of any territory.

(3)     Condition B is that—

(a)     some or all of the entity's

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