[259ZMF Meaning of “dual inclusion income” and “counteraction amount”]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[“Dual inclusion income” and “counteraction amount”]

[259ZMF  Meaning of “dual inclusion income” and “counteraction amount”]

[(1)     This section applies for the purposes of this Chapter.

(2)     The “dual inclusion income” of a company for an accounting period means the amount of any income that is dual inclusion income of the company for that period for the purposes of any provision of this Part.

(3)     An amount of income

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