F1Part 21BGroup mismatch schemes
Annotations:
Amendments (Textual)
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).
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