Policy paper

Corporation Tax: amendments to the hybrid and other mismatches regime

This tax information and impact note deals with changes to the hybrid and other mismatches regime announced at Autumn Budget 2017.

Documents

Details

Legislation will be introduced in Finance Bill 2017-18 to make changes to Part 6A Taxation (International and Other Provisions) Act 2010.

Updates to this page

Published 22 November 2017

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