SCHEDULES

SCHEDULE 10Hybrid and other mismatches

PART 2Consequential amendments

TIOPA 2010

12

In section 158 (indirect participation: defined by sections 159 to 162), in subsection (4)—

a

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

b

after paragraph (c) insert

, and

d

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