[259HC Counteraction of the multinational payee deduction/non-inclusion mismatch]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[Counteraction]

[259HC  Counteraction of the multinational payee deduction/non-inclusion mismatch]

[For corporation tax purposes—

(a)     if paragraph (b) of Condition C in subsection (5) of

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