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  1. Home
HMRC internal manual

International Manual

From:
HM Revenue & Customs
Published
9 April 2016
Updated:
16 May 2025 - See all updates
  1. Back to contents
  2. INTM550000
  3. INTM553000

INTM553190 - Hybrids: hybrid payer (Chapter 5): examples

INTM553200 - Example: Restricted deduction for interest payment

INTM553210 - Example: Dual inclusion income - Operating income

INTM553220 - Example: Dual inclusion income – Debt to fund acquisition of company with operating income

INTM553230 - Example: Dual inclusion income - Operating income in subsidiary of disregarded entity

INTM553240 - Example: Dual inclusion income – Debt to fund 3rd party acquisition of business with operating income

INTM553250 - Example: Dual inclusion income – Debt passed down to subsidiary

INTM553260 - Example: Restricted deduction carried forward

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