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  1. Home
HMRC internal manual

International Manual

From:
HM Revenue & Customs
Published
9 April 2016
Updated:
7 November 2024 - See all updates
  1. Back to contents
  2. INTM550000
  3. INTM558000

INTM558020 - Hybrids: dual territory double deduction (Chapter 10): conditions to be satisfied: contents

The conditions applicable for Chapter 10 of Part 6A TIOPA 2010 are set out at s259JA. For Chapter 10 to apply both conditions A and B must be met.

  1. INTM558030
    Condition A
  2. INTM558040
    Condition B
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