91 Section 86: mismatch condition is met: calculation of profits by reference to the relevant alternative provision
Finance Act 2015 (2015 c 11) | Legislation

91  Section 86: mismatch condition is met: calculation of profits by reference to the relevant alternative provision

(1)     This section applies where—

(a)     section 86 applies for an accounting period,

(b)     the mismatch condition is met, and

(c)     the actual provision condition is not met.

(2)     The taxable diverted profits that arise to the foreign company in the accounting period,

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