[259C Overview of Chapter]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[Chapter 3
Hybrid and Other Mismatches from Financial Instruments]

[Introduction]

[259C  Overview of Chapter]

[(1)     This Chapter contains provision that counteracts hybrid or otherwise impermissible deduction/non-inclusion mismatches that it is reasonable to suppose would otherwise arise from payments or quasi-payments under, or in connection with, financial instruments.

(2)     The Chapter counteracts mismatches

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