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Contents

Official guidance
International Manual

INTM550010 · Hybrids: introduction

  • INTM550020 · What is a hybrid or other mismatch
  • INTM550030 · Examples of hybrid mismatches
  • INTM550040 · Scope of Part 6A, TIOPA 2010
  • INTM550050 · Why was legislation introduced
  • INTM550060 · Overview of legislation
  • INTM550070 · When does the legislation take effect
  • INTM550080 · Interaction with other legislation
  • INTM550085 · Interaction with transfer pricing legislation
  • INTM550086 · Examples of interaction with transfer pricing
  • INTM550090 · Summary of Part 6A
  • INTM550095 · Legislative changes since 1 January 2017
  • INTM550100 · Hybrid and other mismatch structures within Part 6A - example
  1. International Manual
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INTM550100 | Hybrids: introduction: hybrid and other mismatch structures within Part 6A - example

From HM Revenue & Customs · International Manual

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INTM550100 - Hybrid and other mismatch structures within Part 6A - example

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