INTM550000 – Hybrids [INTM550000]
Contents:
- INTM550010 – Hybrids: introduction [INTM550010]
- INTM550500 – Hybrids: definition of key terms [INTM550500]
- INTM551000 – Hybrids: financial instruments (Chapter 3) [INTM551000]
- INTM552000 – Hybrids: hybrid transfers (Chapter 4) [INTM552000]
- INTM553000 – Hybrids: hybrid payer (Chapter 5) [INTM553000]
- INTM554000 – Hybrids: transfers by UK permanent establishment of a multinational company (Chapter 6) [INTM554000]
- INTM555000 – Hybrids: hybrid payee (Chapter 7) [INTM555000]
- INTM556000 – Hybrids: multinational payee (Chapter 8) [INTM556000]
- INTM557000 – Hybrids: hybrid entity double deduction mismatches (Chapter 9) [INTM557000]
- INTM558000 – Hybrids: dual territory double deduction (Chapter 10) [INTM558000]
- INTM559000 – Hybrids: imported mismatches (Chapter 11) [INTM559000]
- INTM561100 – Hybrids: other provisions – adjustments in light of subsequent events [INTM561100]
- INTM561200 – Hybrids: allocation of DII within a group [INTM561200]
- [INTM561500] INTM561500 – Hybrids: other provisions – anti-avoidance
- [INTM561600] INTM561600 – Hybrids: special provision concerning transparent funds
- [INTM561650] INTM561650 – Hybrids: special provision concerning transparent funds – structured arrangements
- INTM561700 – Hybrids: operational guidance [INTM561700]