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 259NE
Treatment of a person who is a member of a partnership
Section 259NE explains how the hybrid mismatch rules in Part 6A apply to individuals or entities that are members of partnerships, by treating their share of partnership income, profits or amounts as their own.
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.