18(1)Part 6A of TIOPA is amended as follows.U.K.
(2)In section 259IC (counteraction where hybrid entity is within charge to corporation tax), in subsection (8), after “person” insert “ other than an investor in the hybrid entity ”.
(3)In section 259JB (counteraction where mismatch arises because of a dual resident company), in subsection (6), after “person” insert “ other than the company ”.
(4)In section 259JD (counteraction where mismatch arises because of a relevant multinational and is not counteracted in the parent jurisdiction), in subsection (6), after “person” insert “ other than the company ”.