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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

( 1 )

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) .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Hybrid and Other Mismatches (Financial Instruments: Excluded Instruments) (Amendment) Regulations 2022 (2022/1144)

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