Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 10 U.K. Hybrid and other mismatches

PART 2 U.K. Consequential amendments

FA 1998 U.K.

2 U.K. Schedule 18 to FA 1998 (company tax returns) is amended as follows.

3 U.K. In paragraph 25(3)—

(a) insert “ or ” at the end of paragraph (b), and

(b) omit paragraph (d) and the “or” preceding it.

4 U.K. In paragraph 42(4)—

(a) insert “ or ” at the end of paragraph (a), and

(b) omit paragraph (c) and the “or” preceding it.