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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.

Last fetched 04 May 2026 · gov.uk

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Corporation Tax: amendments to the hybrid and other mismatches regime

At a glance

TypePolicy paper

First published22 Nov 2017

Last updated22 Nov 2017

Organisations

HM Revenue & Customs

Topics

Business taxCorporation Tax

Source

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