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Legislation
Finance Act 2021

Crossheading Miscellaneous corporation tax measures

  • Section 36 Hybrid and other mismatches
  • Section 37 Relief for losses etc
  • Section 38 Corporate interest restriction: minor amendments
  • Section 39 Northern Ireland Housing Executive
  1. Miscellaneous corporation tax measures
  2. Hybrid and other mismatches

Section 36 | Hybrid and other mismatches

From legislation.gov.uk

Schedule 7 makes amendments to Part 6A of TIOPA 2010 (hybrid and other mismatches).

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