TGS


Hybrid and Other Mismatches (Financial Instrument: Exclusions) Regulations 2019

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).
Local copy of SI

https://beta.parliament.uk/statutory-instruments/u9NwW0Qr

seen at 14:40, 11 September in Statutory Instruments.
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