Section 198A Power to make provision about treatment of payroll costs and assetsF1

specified eligible tangible assets or eligible payroll costs are to be treated as having a different value;

specified eligible tangible assets or eligible payroll costs are to be attributed to a different member of a multinational group or to a different territory;

specified eligible tangible assets or eligible payroll costs are to be excluded from that determination;

specified assets that are not eligible tangible assets are to be treated as eligible tangible assets;

specified costs that are not eligible payroll costs are to be treated as eligible payroll costs.