SCHEDULES

SCHEDULE 10 U.K.Hybrid and other mismatches

PART 3 U.K.Commencement

22 U.K.The following provisions of this Schedule have effect in relation to accounting periods beginning on or after the commencement date—

(a) paragraphs 2 to 4, and

(b) paragraphs 5(a), 7(a), 8(a), 10(a), 15 and 16.