[259EA Circumstances in which the Chapter applies]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[Application of Chapter]

[259EA  Circumstances in which the Chapter applies]

[(1)     This Chapter applies if conditions A to E are met.

(2)     Condition A is that a payment or quasi-payment is made under, or in connection with, an arrangement.

(3)     Condition B is that the payer is a hybrid entity (“the hybrid payer”).

(4)     Condition C is that—

(a)     the hybrid payer is within the charge to corporation tax for the payment period, or

(b)     a payee is within the charge to corporation tax

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