Point in time view as at 01/01/2018.
Finance Act 2016, Cross Heading: CTA 2010 is up to date with all changes known to be in force on or before 08 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
6U.K.CTA 2010 is amended as follows.
7U.K.In section 938N (group mismatch schemes: priority)—
(a)omit paragraph (d), and
(b)after that paragraph insert—
“(da)Part 6A of that Act (hybrid and other mismatches);”.
8U.K.In section 938V (tax mismatch schemes: priority)—
(a)omit paragraph (c), and
(b)after that paragraph insert—
“(ca)Part 6A of TIOPA 2010 (hybrid and other mismatches);”.
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