SCHEDULES

SCHEDULE 10U.K.Hybrid and other mismatches

PART 2 U.K.Consequential amendments

TIOPA 2010U.K.

11U.K.In section 157 (direct participation), in subsection (1)—

(a)omit the “and” at the end of paragraph (b), and

(b)after paragraph (c) insert , and

(d)in Part 6A, section 259NB(4).