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Legislation

Taxation (International and Other Provisions) Act 2010

PART 6A Hybrid and other mismatches

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CHAPTER 1 Introduction
CHAPTER 2 Key definitions
CHAPTER 3 Hybrid and other mismatches from financial instruments
CHAPTER 4 Hybrid transfer deduction/non-inclusion mismatches
CHAPTER 5 Hybrid payer deduction/non-inclusion mismatches
CHAPTER 6 Deduction/non-inclusion mismatches relating to transfers by permanent establishments
CHAPTER 7 Hybrid payee deduction/non-inclusion mismatches
CHAPTER 8 Multinational payee deduction/non-inclusion mismatches
CHAPTER 9 Hybrid entity double deduction mismatches
CHAPTER 10 Dual territory double deduction cases
CHAPTER 11 Imported mismatches
CHAPTER 12 Adjustments in light of subsequent events etc
CHAPTER 12A Allocation of dual inclusion income within group
CHAPTER 13 Anti-avoidance
CHAPTER 13A Special provision concerning transparent funds
CHAPTER 14 Interpretation

Taxation (International and Other Provisions) Act 2010
PART 6A Hybrid and other mismatches

PART 6A Hybrid and other mismatches

From legislation.gov.uk

Contents

CHAPTER 1 Introduction
CHAPTER 2 Key definitions
CHAPTER 3 Hybrid and other mismatches from financial instruments
CHAPTER 4 Hybrid transfer deduction/non-inclusion mismatches
CHAPTER 5 Hybrid payer deduction/non-inclusion mismatches
CHAPTER 6 Deduction/non-inclusion mismatches relating to transfers by permanent establishments
CHAPTER 7 Hybrid payee deduction/non-inclusion mismatches
CHAPTER 8 Multinational payee deduction/non-inclusion mismatches
CHAPTER 9 Hybrid entity double deduction mismatches
CHAPTER 10 Dual territory double deduction cases
CHAPTER 11 Imported mismatches
CHAPTER 12 Adjustments in light of subsequent events etc
CHAPTER 12A Allocation of dual inclusion income within group
CHAPTER 13 Anti-avoidance
CHAPTER 13A Special provision concerning transparent funds
CHAPTER 14 Interpretation