There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Section 259CD.
(1)This section applies where the payer is within the charge to corporation tax for the payment period.
(2)For corporation tax purposes, the relevant deduction that may be deducted from the payer's income for the payment period is reduced by an amount equal to the hybrid or otherwise impermissible deduction/non-inclusion mismatch mentioned in section 259CA(4).]
Textual Amendments
F1Pt. 6A inserted (with effect in accordance with Sch. 10 paras. 18-21 of the amending Act) by Finance Act 2016 (c. 24), Sch. 10 para. 1
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