Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation (International and Other Provisions) Act 2010 section 259L
Adjustments where suppositions cease to be reasonable
Section 259L provides for corrective adjustments to be made when assumptions originally made under the hybrid mismatch rules turn out to be wrong or are no longer reasonable.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.