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

[Chapter 5
Hybrid Payer Deduction/Non-Inclusion Mismatches]

[Introduction]

[259E  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 because the payer is a hybrid entity.

(2)     The Chapter counteracts mismatches where the payer or

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