Policy paper

Hybrid and other mismatches - updated legislation

This clause introduces two minor technical changes to the hybrid and other mismatch rules to ensure that they operate as intended.

• From: HM Treasury and HM Revenue & Customs
• Published: 13 July 2017

This was published under the 2016 to 2019 May Conservative government

Documents

Hybrids and other mismatches - updated legislation

PDF, 51.6 KB, 3 pages

Explanatory note for hybrids and other mismatches

PDF, 227 KB, 3 pages

Details

The government has published updated legislation for hybrid and other mismatches.

Further supporting documents, including tax information and impact notes can be found on the Spring Budget 2017: tax related documents page.

Any technical queries should be sent to email: hybrids.mailbox@hmrc.gsi.gov.uk.

Published 13 July 2017