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

[Application of Chapter]

[259GA  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 a payee is a hybrid entity (a “hybrid payee”).

(4)     Condition C is that—

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

(b)     an investor in a hybrid payee is within the charge to corporation tax for an accounting period some or all

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