# Taxation (International and Other Provisions) Act 2010, Section 259DF: Counteraction where the payer is within the charge to corporation tax for the payment period


(1) This section applies where the payer is within the charge to corporation tax for the payment period.
(2) For corporation tax purposes, the relevant deduction that may be deducted from the payer's income for the payment period is reduced by an amount equal to the hybrid transfer deduction/non-inclusion mismatch mentioned in section 259DA(5).

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Source: https://www.legislation.gov.uk/ukpga/2010/8/section/259DF (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-259DF
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.