SCHEDULES

SCHEDULE 10 Hybrid and other mismatches

PART 3 Commencement

22 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.