[259NEB Relevant debt relief circumstances: introductory]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[Relevant debt relief circumstances]

[259NEB  Relevant debt relief circumstances: introductory]

[(1)     This section applies for the purposes of section 259CB(3).

(2)     Excess arises in “relevant debt relief circumstances” if (and only if)—

(a)     the payment or quasi-payment mentioned in section

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