The Hybrid and Other Mismatches (Financial Instrument: Exclusions) Regulations 2019 (revoked)
These Regulations supplement the definition of “financial instrument” in section 259N of the Taxation (International and Other Provisions) Act 2010 (c. 8) which falls within Part 6A of that Act (hybrid and other mismatches).
Lifecycle
Department
Made
09 Sept 2019
—
In force
29 Nov 2019
Enabling power
The Treasury, in exercise of the power conferred by section 259N(3)(b) of the Taxation (International and Other Provisions) Act 2010, make the following Regulations.
DocumentsOpen on legislation.gov.uk →