SCHEDULES
SCHEDULE 10Hybrid and other mismatches
PART 2Consequential amendments
CTA 2010
6
CTA 2010 is amended as follows.
7
In section 938N (group mismatch schemes: priority)—
a
omit paragraph (d), and
b
after that paragraph insert—
da
Part 6A of that Act (hybrid and other mismatches);
8
In section 938V (tax mismatch schemes: priority)—
a
omit paragraph (c), and
b
after that paragraph insert—
ca
Part 6A of TIOPA 2010 (hybrid and other mismatches);