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 259NED
Release of connected companies debts
Section 259NED defines one specific set of circumstances that qualifies as a "relevant debt relief circumstance" for the hybrid mismatch rules — namely, the release of a debt between connected companies.
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.