The Hybrid and Other Mismatches (Financial Instruments: Excluded Instruments) Regulations 2019
These Regulations make provisions implementing Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market.
Lifecycle
Department
Made
14 Oct 2019
—
In force
01 Jan 2020
Enabling power
The Treasury, in exercise of the powers conferred by section 259N(3)(b) of the Taxation (International and Other Provisions) Act 2010, make the following Regulations:
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