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

[Application of Chapter]

[259ZMA  Circumstances in which Chapter applies]

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

(2)     Condition A is that, for an accounting period (“the surplus period”), the dual inclusion income of a company (“company A”) exceeds its counteraction amount.

In this Chapter, the amount of the excess is referred to as “the DII surplus”.

(3)     Condition B is that, for

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