Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 10 Hybrid and other mismatches

PART 2 Consequential amendments

TIOPA 2010

11 In section 157 (direct participation), in subsection (1)—

(a) omit the “and” at the end of paragraph (b), and

(b) after paragraph (c) insert “, and

(d) in Part 6A, section 259NB(4).”