Statutory Instruments
2022 No. 1144
Corporation Tax
The Hybrid and Other Mismatches (Financial Instruments: Excluded Instruments) (Amendment) Regulations 2022
Made
7th November 2022
Laid before the House of Commons
8th November 2022
Coming into force
31st December 2022
The Treasury, in exercise of the powers conferred by section 259N(3)(b) of the Taxation (International and Other Provisions) Act 2010( 1 ), make the following Regulations.
Citation and Commencement
1. These Regulations may be cited as the Hybrid and Other Mismatches (Financial Instruments: Excluded Instruments) (Amendment) Regulations 2022 and come into force on 31st December 2022.
Amendments to the Hybrid and Other Mismatches (Financial Instruments: Excluded Instruments) Regulations 2019
2. The Hybrid and Other Mismatches (Financial Instruments: Excluded Instruments) Regulations 2019( 2 ) are amended as follows.
3. In regulation 1(2)(a) omit “but before 1st January 2023”.
4. In regulation 1(2)(b) omit “and ends before 1st January 2023”.
5. Omit regulation 1(4).
Amanda Solloway
Nigel Huddleston
Two of the Lords Commissioners of His Majesty’s Treasury
7th November 2022
2010 c. 8 ; section 259N was inserted by paragraph 1 of Schedule 10 to the Finance Act 2016 (c. 24) and was amended by section 19(4) of the Finance Act 2019 (c. 1) .