# Finance Act 2016, Paragraph 19


Chapter 6 of Part 6A of TIOPA 2010 (counteraction of deduction/non-inclusion mismatches relating to intra-company transfers from permanent establishments) has effect in relation to excessive PE deductions in relation to which the relevant PE period begins on or after the commencement date.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/10/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-10/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.