SCHEDULES
SCHEDULE 20Taxation of hybrid capital instruments
PART 2Corporation tax, income tax and capital gains tax
19Power to amend definition of “hybrid capital instrument”
1
The Treasury may by regulations amend section 475C of CTA 2009.
2
The power conferred by this paragraph may not be exercised after 31 December 2019.
3
The regulations may contain incidental, supplementary, consequential and transitional provision and savings.
4
The consequential provision that may be made by the regulations includes provision amending any provision made by or under any Act.
5
The regulations may contain retrospective provision.