SCHEDULES

SCHEDULE 10Hybrid and other mismatches

PART 3Commencement

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Chapters 3 to 5 and 7 and 8 of Part 6A of TIOPA 2010 (counteraction of deduction/non-inclusion mismatches arising from payments and quasi-payments) have effect in relation to—

a

payments made on or after the commencement date, and

b

quasi-payments in relation to which the payment period begins on or after the commencement date.