SCHEDULES

SCHEDULE 10Hybrid and other mismatches

PART 2Consequential amendments

CTA 2010

6

CTA 2010 is amended as follows.

7

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);”.

8

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);”.