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Legislation

Finance Act 2018

Crossheading Corporation tax

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Section 19 Research and development expenditure credit
Section 20 Intangible fixed assets: realisation involving non-monetary receipt
Section 21 Intangible fixed assets: transactions between related parties
Section 22 Oil activities: tariff receipts etc
Section 23 Hybrid and other mismatches
Section 24 Corporate interest restriction
Section 25 Education Authority of Northern Ireland

Corporation tax
Hybrid and other mismatches

Section 23 | Hybrid and other mismatches

From legislation.gov.uk

Schedule 7 contains provision amending Part 6A of TIOPA 2010 (hybrid and other mismatches).