INTM552020 - Hybrids: hybrid transfers (Chapter 4): conditions to be satisfied: contents
S259DA TIOPA 2010 sets out the five conditions (A, B, C, D and E) that must be met for Chapter 4 to apply.
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INTM552030Condition A
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INTM552040Condition A - what are repos
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INTM552050Condition A - what are stock lending arrangements
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INTM552060Condition A - dual treatment condition
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INTM552070Condition A - substitute payments
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INTM552080Condition B
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INTM552090Condition C
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INTM552100Condition D
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INTM552110Condition D - case 1
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INTM552120Condition D - case 2
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INTM552130Condition D - foreign exchange differences
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INTM552140Condition E
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INTM552150Condition E - structured arrangements