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

[Chapter 4
Hybrid Transfer Deduction/Non-Inclusion Mismatches]

[Introduction]

[259D  Overview of Chapter]

[(1)     This Chapter contains provision that counteracts deduction/non-inclusion mismatches that it is reasonable to suppose would otherwise arise from payments or quasi-payments as a consequence of hybrid transfer arrangements.

(2)     The Chapter counteracts mismatches where the payer or a payee is within the charge

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