SCHEDULES

SCHEDULE 10U.K.Hybrid and other mismatches

PART 2 U.K.Consequential amendments

CTA 2010U.K.

6U.K.CTA 2010 is amended as follows.

7U.K.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);.

8U.K.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);.