Policy paper

Amendments to the hybrid and other mismatches regime for Corporation Tax

This measure introduces a series of amendments to the hybrid and other mismatches regime.

Documents

Hybrid and other mismatches – deemed dual inclusion income – draft legislation

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Hybrid and other mismatches – deemed dual inclusion income – explanatory note

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Allocation of dual inclusion income within group – draft legislation

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Allocation of dual inclusion income within group – explanatory note

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Details

These changes to the hybrid and other mismatches regime will make sure that the regime operates proportionately and as intended. Some of the relieving changes are retrospective.

Read the Hybrid and other mismatches consultation and summary of responses.

Updates to this page

Published 12 November 2020

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