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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.

Last fetched 04 May 2026 · gov.uk

Documents

Hybrids and other mismatches - updated legislationapplication/pdf Explanatory note for hybrids and other mismatches application/pdf

At a glance

TypePolicy paper

First published13 Jul 2017

Last updated13 Jul 2017

Organisations

HM Treasury HM Revenue & Customs

Topics

Money

Source

Other from HM TreasurySee all →

Raise the income tax personal allowance from £12,570 to £20,000

Don't change inheritance tax relief for working farms

Introduce new tax code for state pensioners with double the personal allowance

Don't apply VAT to independent school fees, or remove business rates relief.

Raise the income tax personal allowance from £12,570 to £20,000

Set out a pro-innovation strategy for blockchain and stablecoins

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