Section 236: Schemes involving hybrid entities
474.This section is the first of a group of seven sections defining types of “deduction scheme” (see condition A in section 233(2)). It is based on paragraphs 2 and 3 of Schedule 3 to F(No 2)A 2005.
474.This section is the first of a group of seven sections defining types of “deduction scheme” (see condition A in section 233(2)). It is based on paragraphs 2 and 3 of Schedule 3 to F(No 2)A 2005.