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Finance Act 2018
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- UK Public General Acts
- 2018 c. 3
- SCHEDULE 7
- Paragraph 13
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Hybrid entity double deduction mismatches: use of restricted deduction
13In section 259IC(4) (counteraction where the hybrid entity is within the charge to corporation tax), for the words from “unless” to the end substitute “unless it is deducted from—
(c)dual inclusion income for that period, or
(d)section 259ID income for that period.”
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