SCHEDULES

SCHEDULE 10Hybrid and other mismatches

PART 3Commencement

21

Chapter 11 of Part 6A of TIOPA 2010 (imported mismatch payments) has effect in relation to imported mismatch payments that are—

a

payments made on or after the commencement date, or

b

quasi-payments in relation to which the payment period begins on or after the commencement date.