F1PART 21BATax mismatch schemes

Annotations:
Amendments (Textual)
F1

Pt. 21BA inserted (with effect in accordance with Sch. 20 para. 6 of the amending Act) by Finance Act 2013 (c. 29), Sch. 20 para. 3

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);

F2c

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

F3ca

Part 6A of TIOPA 2010 (hybrid and other mismatches);

F4d

Part 10 of that Act (corporate interest restriction).