Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 10 U.K. Hybrid and other mismatches

PART 2 U.K. Consequential amendments

CTA 2010 U.K.

6 U.K. CTA 2010 is amended as follows.

7 U.K. In section 938N (group mismatch schemes: priority)—

(a) omit paragraph (d), and

(b) after that paragraph insert—

“(da) Part 6A of that Act (hybrid and other mismatches);”.

8 U.K. In section 938V (tax mismatch schemes: priority)—

(a) omit paragraph (c), and

(b) after that paragraph insert—

“(ca) Part 6A of TIOPA 2010 (hybrid and other mismatches);”.