INTM559220 - Hybrids: imported mismatches (Chapter 11): conditions to be satisfied: condition B
Condition B of s259KA is that the payer in relation to the imported mismatch payment is within the charge to corporation tax for the payment period.
»Ê¹ÚÌåÓýapp payment period is the taxable period of the payer in which an amount may be deducted, in relation to the payment or quasi-payment.