http://www.legislation.gov.uk/ukpga/2021/26/schedule/7/paragraph/25/enactedFinance Act 2021enKing's Printer of Acts of Parliament2023-12-06Finance Act 2021Sch. 21 para. 11(3)(aa)Finance Act 2021Sch. 21 para. 11(5)(b)s. 102(2)SCHEDULESSCHEDULE 7Hybrid and other mismatchesPART 11Exempt investors in hybrid entities25Part 6A of TIOPA 2010 is amended as follows.