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

[Chapter 10
Dual Territory Double Deduction Cases]

[Introduction]

[259J  Overview of Chapter]

[(1)     This Chapter contains provision that counteracts double deduction mismatches that it is reasonable to suppose would otherwise arise as a result of a company—

(a)     being a dual resident company, or

(b)     being a relevant multinational company.

(2)

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