[259DE The financial trader exclusion]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[259DE  The financial trader exclusion]

[(1)     This section has effect for the purposes of section 259DC(9).

(2)     The financial trader exclusion applies, in relation to an excess or part of an excess mentioned in section 259DC(2) or an under-taxed amount, where conditions A to C are met.

(3)     Condition A is that the excess or part arises, or the under-taxed amount is under taxed, because the payment or quasi-payment—

(a)

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