The Hybrid and Other Mismatches (Financial Instruments: Excluded Instruments) (Amendment) Regulations 2022
1Citation and Commencement
2Amendments to the Hybrid and Other Mismatches (Financial Instruments: Excluded Instruments) Regulations 2019
3In regulation 1(2)(a) omit “but before 1st January 2023”.
4In regulation 1(2)(b) omit “and ends before 1st January 2023”....
5Omit regulation 1(4).

2022 No. 1144

Corporation Tax

The Hybrid and Other Mismatches (Financial Instruments: Excluded Instruments) (Amendment) Regulations 2022

Made

Laid before the House of Commons

Coming into force

The Treasury, in exercise of the powers conferred by section 259N(3)(b) of the Taxation (International and Other Provisions) Act 20101, make the following Regulations.