Assertion: debt instrument's interest | /r/HasProperty | incurred by the issuer
Facets:
Source sentences:
text: In instances where section 8F applies to a “hybrid debt instrument”, the legislation disallows the deduction of the amounts of interest incurred by the issuer and furthermore deems such amounts to be dividends in specie declared and paid by the issuer.
text: In instances where section 8F applies to a hybrid debt instrument, the legislation disallows the deduction of the amounts of interest incurred by the issuer and furthermore deems such amounts to be dividends in specie declared and paid by the issuer.