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.
Citation and Commencement1
These Regulations may be cited as the Hybrid and Other Mismatches (Financial Instruments: Excluded Instruments) (Amendment) Regulations 2022 and come into force on 31st December 2022.
Amendments to the Hybrid and Other Mismatches (Financial Instruments: Excluded Instruments) Regulations 2019
2
The Hybrid and Other Mismatches (Financial Instruments: Excluded Instruments) Regulations 20192 are amended as follows.
3
In regulation 1(2)(a) omit “but before 1st January 2023”.
4
In regulation 1(2)(b) omit “and ends before 1st January 2023”.
5
Omit regulation 1(4).
Amanda SollowayNigel HuddlestonTwo of the Lords Commissioners of His Majesty’s Treasury
EXPLANATORY NOTE
(This note is not part of the Regulations)