Direct Tax Acts, Finance Act 2022
835AO Withholding tax mismatch outcomeFA19 s31
[(1) A withholding tax mismatch outcome shall arise where—
(a) an entity enters into a hybrid transfer (within the meaning of Chapter 4), and
(b) i...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.