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
Amendments to the hybrid and other mismatches regime for Corporation TaxHybrid and other mismatches – deemed dual inclusion income – draft legislationapplication/pdfHybrid and other mismatches – deemed dual inclusion income – explanatory noteapplication/pdfAllocation of dual inclusion income within group – draft legislationapplication/pdfAllocation of dual inclusion income within group – explanatory noteapplication/pdf