F1Part 21BGroup mismatch schemes

Annotations:
Amendments (Textual)
F1

Pt. 21B inserted (with effect in accordance with Sch. 5 para. 6 of the amending Act) by Finance Act 2011 (c. 11), Sch. 5 para. 2

938NPriority

For the purposes of this Part the following provisions are to be treated as of no effect—

a

section 441 of CTA 2009 (loan relationships for unallowable purposes);

b

section 690 of that Act (derivative contracts for unallowable purposes);

c

Part 4 of TIOPA 2010 (transfer pricing);

F2d

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3da

Part 6A of that Act (hybrid and other mismatches);

F4e

Part 10 of that Act (corporate interest restriction).