[259MC Application of Chapter 9]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[259MC  Application of Chapter 9]

[(1)     This section applies where—

(a)     Chapter 9 applies in relation to a hybrid entity double deduction amount (see section 259IA(4)) in respect of an investor in a hybrid entity,

(b)     the condition in section 259IA(6)(b) is not met, and

(c)     that investor in the hybrid entity is an investor in it as a result of an interest (direct or indirect) it has in a transparent fund (“the

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