# Taxation (International and Other Provisions) Act 2010, Section 259MD: Application of Chapter 11


(1) Subsection (2) applies where—
(a) Chapter 11 applies as a result of sub-paragraph (i), (ii), (iii) or (iv) of section 259KA(6)(a) applying as a result of a payment or quasi-payment to which section 259MB would apply if the Chapter corresponding to that sub-paragraph applied in relation to that payment or quasi-payment, and
(b) the condition in section 259KA(9)(c) is not met.
(2) Where this subsection applies, section 259MB(6) applies for the purposes of determining the extent of a relevant mismatch under Chapter 11.
(3) The Chapters corresponding to the sub-paragraphs of section 269KA(6)(a) mentioned in subsection (1) are as follows—
Sub-paragraph (i)
Chapter 3
Sub-paragraph (ii)
Chapter 4
Sub-paragraph (iii)
Chapter 5
Sub-paragraph (iv)
Chapter 7.
(4) Subsection (5) applies where—
(a) Chapter 11 applies as a result of section 259KA(6)(a)(vi) applying as a result of a hybrid double deduction amount to which section 259MC would apply if Chapter 9 applied in relation to that amount, and
(b) the condition in section 259KA(9)(c) is not met.
(5) Where this subsection applies, section 259MC(3) applies for the purposes of determining the extent of a relevant mismatch under Chapter 11.

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