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Corporation Tax: hybrid and other mismatches - permitted taxable periods of payees and deductions for amortisation

This tax information and impact note outlines changes to Corporation Tax legislation dealing with hybrid and other mismatches.

Last fetched 04 May 2026 · gov.uk

Documents

Corporation Tax: hybrid and other mismatches - permitted taxable periods of payees and deductions for amortisation

At a glance

TypePolicy paper

First published08 Mar 2017

Last updated08 Mar 2017

Organisations

HM Revenue & Customs

Topics

Corporation Tax

Source

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