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  1. Home
HMRC internal manual

International Manual

From:
HM Revenue & Customs
Published
9 April 2016
Updated:
16 June 2025 - See all updates
  1. Back to contents
  2. INTM550000
  3. INTM552000

INTM552175 - Hybrids: hybrid transfers (Chapter 4): the financial trader exclusion - conditions to be satisfied: contents

The financial trader exclusion applies if all three conditions (A to C) at S259DE are satisfied.

  1. INTM552180
    Condition A
  2. INTM552190
    Condition B
  3. INTM552200
    Condition C
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