F1PART 21BATax mismatch schemes
938VPriority
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);
F2(c)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(ca)
Part 6A of TIOPA 2010 (hybrid and other mismatches);
F4(d)
Part 10 of that Act (corporate interest restriction).